Document:

EXHIBIT 10.41
                            Data Speak Systems, Inc.
                                 SALES AGREEMENT

This  Agreement  for the Sale of Goods  and  Services  ("Agreement')  made  arid
effective  this 10th day of  December,  1999 by end between  DataSpeak  Systems,
Inc., ('Seller') and IPVoice (Buyer).

Seller  desires to sell to Buyer,  arid Buyer  desires to purchase  from Seller,
certain tangible products end services.

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

1.          SALE.

Seller  agrees to sell,  transfer  arid  convey to Buyer,  arid Buyer  agrees to
purchase  the products  and  services  ('Goods')  included In Schedule A of this
Agreement, and made a part hereof.

2.          PRICE.

Buyer shall pay Seller for the Goods the sum of $11,915.  Payment for  equipment
shall be made  within 5 days of first  installation  according  to the  terms of
Crown Dank Leasing of 794t1 East Acoma Drive suite 209  Scottsdale,  AZ 85260 or
their  appointed  agents/operators.  This  agreement  is subject to an  approval
letter from the leasing agent.

In the event that the  purchase  price is not timely  paid,  in  addition to its
other  remedies,  Seller may impose,  and Buyer shall pay, a late payment charge
equal to one percent (1%) of the overdue amount each month.

3.          SCOPE OF WORK

The scope of work to be performed  under this Agreement is specified In Schedule
A.

4.          SOFTWARE LICENSE

Goods may  include  proprietary  software  that are listed in Schedule A. In the
event that  proprietary  software is  included in Schedule A,  Schedule B of the
Agreement, end made a part hereof, shall apply.

5.          LIMITED WARRANTY.

Products  sold  hereunder  are warranted to be free from defects in material and
workmanship  for a period of twelve (12)  months  from the date of delivery  and
acceptance.  If the Products do not conform to this Limited  Warranty during the
warranty  period (as herein  above  specified).  Buyer  shall  notify  Seller in
writing of the claimed  defects and  demonstrate to Seller's  satisfaction  that
said defects are covered by this Limited  Warranty.  If the detects are properly
reported to Seller within the warranty period,  and the defects are of such type
and nature as to be covered by this warranty~  Seller shall~ at its own expense.
repair or replace defective Products. shipping arid Installation of the repaired
or replacement Products shall be at Seller's expense.

THE FOREGOING IS IN LIEU OF ALL OTHER WARRANTIES EXPRESS OR IMPLIED,  INCL1JOING
BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF  MERCHANTABILITY  AND FITNESS FOR A
PARTICULAR  PURPOSE.  Seller does not warrant against damages or defects arising
out of improper or abnormal use of handling of the Products;  against defects or
damages  arising from Improper  installation  (where  Installation is by persons
other than Seller),  against  defects in products or components  not supplied by
Seller, or against damages  resulting from such non-Seller  supplied products or
components.  This  warranty  also does not apply to Products  upon which repairs
have been  effected  or  attempted  by persons  other than  pursuant  to written
authorization by Seller.

The sole and  exclusive  obligation  of Seller shall be to repair or replace the
defective Products in the manner and for the period provided above. Seller shall
not have any other  obligation with respect to the Products or any part thereof,
whether  based on  contract,  tort,  strict  liability  or  otherwise.  Under no
circumstances,  whether  based on this  Limited  Warranty  or  otherwise,  shall
Manufacturer be liable for incidental, special, or consequential damages.

Seller's employees or  representatives'  ORAL OR OTHER WRITTEN STATEMENTS DO NOT
CONSTITUTE WARRANTIES,  shall not be relied upon by Buyer arid are not a part of
the contract for sale or this limited warranty.

<PAGE>

This Limited Warranty states the entire obligation of Seller with respect to the
Products.  If any part of this  Limited  Warranty  is  determined  to be void or
illegal, the remainder shall remain in full force and effect.

6.          TRANSFER OF TITLE.

Title to and  ownership  of the goods  shall not pass from Seller to Buyer until
Buyer has paid in purchase price to Seller.

7.          LIMITATION OF LIABILITY.

In no event shall  Seller be liable for any  special,  indirect,  incidental  or
consequential  damages  arising out of or connected  with this  Agreement or the
Goods,  regardless  of  whether  a claim  is  based on  contract,  tort.  Strict
liability  or  otherwise,  nor shall  8uyer's  damages  exceed the amount of the
purchase price of the Goods.

8.          TAXES.

Buyer shall pay reimburse  Seller as appropriate  for any sales,  use, excise or
other tax imposed or levied with  respect to the payment of the  purchase  price
for the Goods or the  conveyance  of title in the  Goods to  Buyer.  In no event
shall Buyer be  responsible  for any tax imposed upon Seller based upon Seller's
income or for the privilege of doing business.

9.          NOTICES.

Any notice  required by this Agreement or given in connection  with it, shall be
in writing and shall be given to the appropriate  party by personal  delivery or
by certified mail, postage prepaid, or recognized overnight delivery services.

            If to Buyer:

IPVoice
5050 North 19th  Ave. #416
Phoenix, AZ 85015
Bud Bowman
602-335-1231

            If to Seller:

DateSpeak Systems, Inc.
7360 East Acoma, #3
Scottsdale, AZ 85260

10.         GOVERNING LAW.

This  Agreement  shall be construed and enforced in accordance  with the laws of
the state of Arizona.

11.         FINAL AGREEMENT.

This Agreement  terminates and supersedes all prior understandings or agreements
on the subject matter  hereof.  This Agreement may be modified only by a further
writing that Is duly executed by both parties.

12.         SEVERABILITY.

If any term of this Agreement is held by a court of competent jurisdiction to be
Invalid or  unenforceable,  then this Agreement,  including all of the remaining
terms,  will remain in full force and effect as If such invalid or unenforceable
term had never been Included.

13.         HEADINGS.

Headings used in this Agreement are provided for convenience  only and shall not
be used to construe meaning or intent.

<PAGE>

IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed
as of the date first above written.

Buyer: IPVoice

Its: /s/ Barbara S.  Will
   --------------------------------

Seller: /s/ Kimm Welty
   -------------------------------
        Kimm Welty

Its:        DataSpeak Systems. inc.

<PAGE>

                                   Schedule A
                        Equipment List and Scope of Work

EQUIPMENT:              Vodavi Infinite DVX Plus II Telephone System

CONFIGURATION:          Capacity                108 Ports
                        Carded                  12 Lines and 24 Stations
                        Working                 8 Lines and 12 Stations

Qty         Description                                          Part #

1           Vodavi DVX Plus II KSU Basic Cabinet                 IN 9000-00
2           Vodavi DVX Plus II 6 Line CO Boards                  IN 8031-00
1           Vodavi DVX Plus II 24 Station Board                  IN 8032-40
1           Vodavi DVX Power Supply                              IN 8071-20
11          Vodavi 24 Button Executive Display Speaker Phone     IN 9013-71
1           Vodavi 8 Button Speaker Phone                        IN 9015-71
1           Vodavi DSS Operator's Console                        IN 9010-71
1           Vodavi TaIkPath 4 port Voice Mail System             IN 303-04
1           Battery Back-up Unit                                 VC6I 101
1           Musicon Hold Unit                                             -
12          Cabling and Jacks-Phone                                       -
1           Cabling and Jacks-Fax                                         -
1           One Free Programming Change within 30 Days                    -
1           Installation and Programming                                  -
1           12 Month Labor and Equipment Warranty                         -
1           On Site Training and Users Guides                             -

             System Investment:                           $  11,915.00

                        The price is subject to Sales Tax

Install Address:        5O5O North l9th  Ave.#416
                        Phoenix. Az 85015

Other Services:

/s/ Barbara S  Will                                   12/10/99
---------------------------                           --------------

Customer signature on Schedule A

<PAGE>

                            Telephone System Proposal

LOCATION:                           IPVoice
                            5050 North 19th Ave #416
                                    Phoenix, AZ

CONTACT:                            Bud
                                    602.335.1231

EQUIPMENT:              Vodavi Infinite DVX Plus II Telephone System

CONFIGURATION:            Capacity                108 Ports
                          Carded                  12 Lines and 24 Stations
                          Working                 8 Lines and 12 Stations

Qty         Description                                            Part #

1           Vodavi DVX Plus II KSU Basic Cabinet                   IN 9000-00
2           Vodavi DVX Plus II 6 Line CO Boards                    IN 8031-00
1           Vodavi DVX Plus II 24 Station Board                    IN 8032-40
1           Vodavi DVX Power Supply                                IN 8071-20
11          Vodavi 24 Button Executive Display Speaker Phone       IN 9013-71
1           Vodavi 8 Button Speaker Phone                          IN 9015-71
1           Vodavi DSS Operator's Console                          IN 9010-71
1           Vodavi TaIkPath 4 port Voice Mail System               IN 303-04
1           Battery Back-up Unit                                   VC6I 101
1           Musicon Hold Unit                                               -
12          Cabling and Jacks-Phone                                         -
1           Cabling and Jacks-Fax                                           -
1           One Free Programming Change within 30 Days                      -
1           Installation and Programming                                    -
1           12 Month Labor and Equipment Warranty                           -
1           On Site Training and Users Guides                               -

               System Investment:                           $  11,915.00

                                    The price is subject to Sales Tax

<PAGE>

EQUIPMENT LEASE AGREEMENT

Lessee                                    Supplier
-----------------                         ---------------------
Name      IPVoice.com, Inc.               Name    Savings Communications, Inc.
Address   5050 N. 19th Ave. #416/417      Address 7360 E.  Acoma, Suite 3
City   Phoenix   County   Maricopa        City   Scottsdale     County
State  AZ        Zip 85015                State                 Zip 85260
Phone       (602) 335--1231               Phone (480) 443-8191

Quantity, Full Description of Equipment including Make, Model, and Serial Number
Price

Telephone Equipment more fully described in Schedule "A" attached hereto and
made a  part hereof.                                              $    13,000.00

Term (In  Months) 48

Frequency of Payments      [x] Monthly  [ ] Quarterly  [ ] Annually  [ ] Other

Amount of Rent Payment (plus applicable sales or use tax)      $374.52

Initial Payment (check for this amount must accompany lease)   $ 877.22

   [x] Doc.  Fee $75.00       [x] First $401.11        [x] Last $ 401.11
   [ ] Deposit  $             [ ] Other    $

Sales Tax (Only if included in Total Cost)                     $

Design, Freight and  Installation                                 $    13,000.00

Total Cost
Additional Terms:

Expiration    %_____
Casualty
Value
------------------

                              TERMS AND CONDITIONS

Lessor  will  lease to Lessee  and  Lessee  will  lease  from  Lessor  the above
described  personal  property  (collectively the "Equipment' and individually an
'Item") under the terms of this equipment lease agreement ("lease").

1. LESSEE'S  OBLIGATIONS.  Lessee's  obligations  under this lease as to an Item
(other than the obligation to pay rent which commences as set forth in paragraph
2) commence at such time as Lessor has any interest in or  obligation  as to the
Item and end when the Item is returned to Lessor in  accordance  with  paragraph
12, except as otherwise provided in this tease.

2.  PAYMENTS.  The rent  shown  above is based on the  Total  Cost"  which is an
estimate of the cost to Lessor of the Equipment.  Actual rent will be calculated
in the proportion that the actual cost paid by Lessor for the Equipment bears to
the Total Cost.  Sales and use taxes applicable to the rent will be added to the
rent. As indicated above, the projected  initial rent payment is to be furnished
on lease execution.  If the contemplated leasing transaction is not consummated,
the initial rent payment may be retained by Lessor as partial  compensation  for
Lessor's costs and expenses incurred in preparation for the transaction.  If the
amount received is less or greater than the rent payment as finally  determined,
the  deficiency  or excess  will be payable  with or credited to the second rent
payment. The second rent payment will be due 30 days after Lessee's execution of
the Certificate-of  Acceptance for the Equipment or on such later date as Lessor
chooses.  Subsequent  rent will be due on the same day of each  month,  or other
period set forth  above,  thereafter  until  paid,  whether or not an invoice is
rendered or received. Other amounts due Lessor from Lessee hereunder are payable
upon the earlier of Lessee's knowledge thereof or Lessee's receipt of an invoice
therefore.  Lessee  will pay Lessor  amounts  due under  this lease at  Lessor's
address shown below or to such other person and/or at such other place as Lessor
may notify  Lessee.  Amounts to be applied to the last rent  payment or payments
will be  applied  to the final and  preceding  rent  payment  or  payments-until
exhausted  provided there has been no default under the lease. In the event of a
default, payments made under the tease may be applied to Lessee's obligations to
Lessor in any order Lessor chooses.

3. LESSOR  TERM1NATION.  If the  Certificate of Acceptance for the Equipment has
not previously been - executed and delivered to Lessor. Lessor may terminate its
obligations  hereunder  and tender to Lessee  all  obligations  and duties  with
respect  to the  Equipment  by  giving  Lessee  notice of such  termination  (a)
subsequent  to sixty (60) days from the date of this lease,  (b) upon a material
adverse change in Lessee's  financial  condition or probable  ability to perform
its obligations  under this lease, (c) if the actual cost of the Equipment would
exceed the Total Cost or (d) if the lease is in default.

<PAGE>

4.  DELIVER;  ACCEPTANCE.  Lessee  will  either  (a)  execute  and  deliver  the
Certificate of Acceptance  for-the Equipment thereby accepting the Equipment for
all  purposes  of this lease or (b) give  Lessor  notice  specifying  any proper
objection to any Item within fourteen (14)-days of completion of the delivery of
the  Equipment.  If Lessee has not  furnished  Lessor  with the  Certificate  of
Acceptance within this period, Lessee will, upon Lessor's request, assume all of
Lessor's  rights and  obligations  as purchaser of the  Equipment,  and Lessor's
obligations  hereunder  and  related  hereto  will  terminate.   Lessee  further
acknowledges  that upon  direction  by Lessor  Lessee  will pay  directly to the
appropriate parties the excess of design, freight and installation costs related
to an Item over fifteen  percent  (15%) of its actual cost and will pay directly
to the  appropriate  party  any  invoice  applicable  to an  Item  which  may be
furnished Lessor subsequent to the acceptance of the Equipment. - -

5. NET  LEASE;  NO  OFFSET.  THIS IS A NET LEASE  TERMINABLE  ONLY AS  EXPRESSLY
PROVIDED  HEREIN.  LESSEE MAY NOT  TERMINATE  ITS  OBLIGATION  HEREUNDER FOR ANY
REASON WHATSOEVER INCLUD1NG, WITHOUT LIMITATION, THE FAILURE OF THE EQUIPMENT TO
OPERATE PROPERLY.  LESSEE'S  OBLIGATION TO MAKE ALL PAYMENTS UNDER THIS LEASE IS
ABSOLUTE  AND   UNCONDITIONAL   AND  WILL  NOT  BE  SUBJECT  TO  ANY  ABATEMENT,
COUNTERCLAIM,  RECOUPMENT  OFFSET OR  DEFENSE  LESSEE'S  OBLIGATIONS  UNDER THIS
LEASE, INCLUDING,  WITHOUT LIMITATION,  THOSE SET FORTH IN PARAGRAPH 17, SURVIVE
THE EXPIRATION OR EARLIER TERMINATION OF THE LEASE.

6. NO AGENCY.  LESSEE  ACKNOWLEDGES  THAT NEITHER THE SUPPLIER NOR ANY FINANCIAL
INTERMEDIARY NOR ANY AGENT OF EITHER IS AN AGENT OF LESSOR AND FURTHER THAT NONE
OF SUCH  PARTIES IS  AUTHORIZED  TO WAIVE OR ALTER ANY TERM OR CONDITION OF THIS
LEASE.  NO  REPRESENTATION  AS TO THIS EQUIPMENT OR ANY OTHER MATTER BY ANY SUCH
PARTY IS BINDING  UPON  LESSOR OR WILL EFFECT  LESSEES  DUTY TO PAY THE RENT AND
PERFORM THE OTHER OBLIGATIONS UNDER THIS LEASE.

7.  DISCLAIMER OF  WARRANTIES.  LESSEE  ACKNOWLEDGES  THAT THE EQUIPMENT AND THE
ABOVE  SUPPLIER HAVE BEEN SELECTED BY LESSEE,  THAT LESSEE' LEASES THE EQUIPMENT
"AS IS" AND ACCORDINGLY  THAT LESSOR MAKES NO EXPRESS  WARRANTY AND SPECIFICALLY
DISCLAIMS  ANY  IMPLIED  WARRANTY  AS  TI  THE  EQUIPMENT   INCLUDING,   WITHOUT
LIMITATION, ANY WARRANTY OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.
IF AN ITEM DOES NOT FUNCTION  PROPERLY,  LESSEE WILL MAKE ANY  RESULTANT  CLAIMS
AGAINST THE SUPPLIER OR  MANUFACTURER  PROVIDED NO EVENT OF DEFAULT HAS OCCURRED
AND IS  CONTINUING,  LESSOR  ASSIGNS TO LESSEE  DURING THE TERM HEREOF ANY THIRD
PARTY WARRANTY APPLICABLE TO THE EQUIPMENT. ANY PROCEEDS THEREOF WILL BE APPLIED
BY LESSEE TO PLACE THE EQUIPMENT IN WARRANTY CONDITION. CONSISTENT WITH LESSEE'S
ASSUMPTION  OF ALL RISKS  RESPECTING  THE  EQUIPMENT,  LESSEE  HEREBY WAIVES ANY
RIGHTS,  DEFENSES AND CLAIMS  AGAINST  LESSOR  RELATED TO THE EQUIPMENT  ARISING
UNDER  DIVISION  10  OF  THE  CALIFORNIA  UNIFORM  COMMERCIAL  CODE  OR  SIMILAR
APPLICABLE LAW TO THE EXTENT PERMITTED BY LAW.
                        LESSEE'S INITIALS HERE     /S/BW

SEE REVERSE  SIDE FOR  ADDITIONAL  TERMS AND  CONDITIONS  WHICH ARE PART OF THIS
LEASE

By execution  hereof  Lessee  requests  Lessor to order the  Equipment  form the
Supplier and lease the Equipment to Lessee hereunder. Execution hereof by a duly
authorized  officer of lessor at lessor's address shown above indicates lessor's
acceptance of such offer. Lessee authorizes Lessor to insert identification data
as to the Equipment  above.  Lessee  warrants that Lessee will use the Equipment
solely for commercial or business  purposes.  LESSEE UNDERSTANDS THAT THIS LEASE
IS A  "FINANCIAL  LEASE" AND THUS UNDER LAW LESSEE  WILL HAVE THE RIGHTS  LESSOR
RECEIVES UNDER THE CONTRACT OR CONTRACTS  EVIDENCING  LESSOR'S  PURCHASES OF THE
EQUIPMENT,  INCLUDING ANY MANUFACTURER OR OTHER THIRD PARTY  WARRANTIES.  LESSOR
ADVISES  LESSEE TO CONTACT  THE  SUPPLIER  FOR A  DESCRIPTION  OF THOSE  RIGHTS,
INCLUDING ANY RELATED LIMITATIONS OR DISCLAIMERS.

Lessor and Lessee have executed this lease as of                 12/29/99

BJ LEASING COMPANY                      IPVoice.com, Inc.

(Lessor)                                 ---------------------------
By: /s/ Cathy Dirth                     Printed legal name of Lessee Above
-------------------------
                                        By: Barbara S.  Will
                                        --------------------
                                        Barbara Will, President

<PAGE>

                                   SCHEDULE A

                                                                 Lease #: 991230

LESSOR:   BJ Leasing Company
          2355 Griffin Avenue
          Suite G
          Enumclaw, WA 98022

VENDOR:   Savings Communications, Inc.
          7360 E. Acoma
          Suite 3
          Scottsdale, AZ, 85260

EQUIPMENT DESCRIPTION:

One(1)        Vodavi DVX Plus II Phone System including:

              Eleven  (11)  24  Button  Executive  Display
              Phones,   sin's   SBL9297   17,   SBL929720,
              SBL929772, SBL929738, SBL9303 11, SBL930252,
              SBL930020, SBL930262, SBL930033, SBL9303 12,
              SBL929725.

One(1)        Basic Key Service Unit, s/n SBAO 10025

One(1)        Power Supply, s/n SBA010256

One(1)        Digital Interface Service Board-- 24, s/n SBA050132

Two(2)        Loop Start CO Card-- 6, s/n's SBAO5O1S6 & SBA050736

One(1)        Master Processing Board, sin SBAO 50226

One(1)        Miscellaneous Service Board, sin SBA050167

One(1)        8 Button Basic Speaker Phone, sin SBK9 18484

One(1)        DSS Operator Console, s/n SBK912792

One(1)        TalkPath Voice Mail-- 4 Port, s/n POY9I-10544

One(1)        Modem Unit, s/n SBG95 1530

One(1)        Music On Hold Unit

One(1)        Battery Backup Supply
              13CAT 3Cable Runs
              I4CAT SCable Runs
              24 Port Patch Panel

LESSEE:                 IPVOICE.COM, INC.

By: /s/ Barbara Will                    Title: President
---------------------
Barbara Will

DATE:   12/29/99

<PAGE>

BJ Leasing Company
2355 Griffin Avenue
Suite G
Enumclaw, WA 98022
                            CERTIFICATE OF ACCEPTANCE

                                  INSTRUCTIONS

THE EQUIPMENT  LISTED HAS BEEN  DELIVERED AND IS ACCEPTABLE  FOR ALL PURPOSES OF
THE LEASE REFERENCED ABOVE.

2.          DO NOT SIGN UNLESS ALL ITEMS ARE ACCEPTABLE.

3. IF ANY ITEMS ARE UNACCEPTABLE,  PROMPTLY NOTIFY LESSOR AT SUCH ADDRESS OF THE
SPECIFICS.

Quantity, Full Description of Equipment including Make, Model, and Serial Number
Price

Telephone Equipment more fully described in Schedule "A" attached hereto and
made a  part hereof.                                              $    13,000.00

Term (In  Months) 48

Frequency of Payments      [x] Monthly  [ ] Quarterly  [ ] Annually  [ ] Other

Amount of Rent Payment (plus applicable sales or use tax)      $374.52

Initial Payment (check for this amount must accompany lease)   $ 877.22

   [x] Doc.  Fee $75.00       [x] First $401.11        [x] Last $ 401.11
   [ ] Deposit  $             [ ] Other    $

Sales Tax (Only if included in Total Cost)                     $

Design, Freight and  Installation                                 $    13,000.00

Total Cost
Additional Terms:

Expiration    %_____
Casualty
Value
------------------
Lessee  acknowledges  receipt  of all  the  above  equipment  and  accepts  this
equipment for all purposes of the Equipment  Lease Agreement  referenced  above.
Lessee further acknowledges that the rent for the equipment will be based on the
actual cost to Lessor.

LESSEE  UNDERSTANDS THAT UPON LESSOR'S RECEIPT OF THIS CERTIFICATE OF ACCEPTANCE
AND IN RELIANCE  THEREON  LESSOR  WILL PAY FOR THE  EQUIPMENT  AND FURTHER  THAT
LESSEE'S ACCEPTANCE OF THE EQUIPMENT WILL COMMENCE LESSEE'S NONTERMINABLE RENTAL
OBLIGATION UNDER THE LEASE AS TO THE EQUIPMENT. LESSEE REAFFIRMS THAT LESSOR HAS
MADE NO EXPRESS  WARRANTIES AND HAS D1SCLAtMED ANY 1MPLIED  WARRANTIES AS TO THE
EQUIPMENT  AND THAT  LESSEE'S  OBLIGATION  TO PAY THE RENT AND OTHER AMOUNTS DUE
UNDER  THE  LEASE  WILL NOT BE  AFFECTED  BY ANY  PROBLEMS  ASSOCIATED  WITH THE
EQUIPMENT OR ANY SIMILAR OR DISSIMILAR OCCURRENCE AS MORE FULLY SET FORTH IN THE
LEASE.

IPVOICE.COM, INC.
---------------------------------
PRINT LEGAL NAME OF LESSEE ABOVE
BY /s/ Barbara S.  Will
---------------------------------
Date: 12/29/99

<PAGE>

                               CONTINUING GUARANTY

The  undersigned,  jointly  and  severally,  request  that  BJ  LEASING  COMPANY
hereinafter  referred to as  "Lessor",  enter into a lease or leases of personal
property, to extend credit, or otherwise to do business WITH: IPVOICE.COM,  INC.
hereinafter   called   "Lessee".   The   undersigned,   jointly  and  severally,
unconditionally guaranty to Lessor, the full and prompt performance by Lessee of
all obligations which Lessee presently or hereafter have to Lessor,  and payment
when due of all sums  presently or hereafter  owing by Lessee  arising by lease,
note, or otherwise,  and agree to indemnify Lessor,  against any wrongful act of
Lessee  including any breaches of any contract now existing  between  Lessee and
Lessor,  or which may arise in the future.  The  undersigned  may  terminate its
obligations  hereunder as to then future transactions between Lessor, and Lessee
only by written  notice sent by the  terminating  guarantor by  registered  mail
notice to Lessor at the  address  above-stated,  providing,  however,  that such
termination  shalt not affect any  liability  with respect to any  obligation of
Lessee  incurred  to Lessor  prior to receipt of such  notice by Lessor,  or the
continuing  liability of such others of the  undersigned  as have not given such
notice.

The undersigneds'  obligations  hereunder are joint and several, and independent
of the obligations of Lessee,  and a separate  action may be maintained  against
the  undersigned,  whether action is brought against Lessee or whether Lessee be
joined  in such  action.  Undersigneds  waive any right to  require  Lessor,  to
proceed against Lessee, or to proceed against or exhaust any security, and waive
any rights of  subrogation  and any right to  participate  in any benefit of any
ownership or other interest now or hereafter held by Lessor.

This shall be a continuing  guaranty and indemnity.  Irrespective of any lack of
notice to or consent of undersigneds,  undersigneds' obligations hereunder shall
not be  impaired  in any  manner  whatsoever  by  any:  (a)  new  agreements  or
obligations  or  obligations  of Lessee  with  respect  to  Lessor,  amendments,
extensions, modifications, renewals, or waivers of default as to any existing or
future  agreements  or  obligations  of Lessee or third  parties with respect to
Lessor, or extensions u credit by Lessor to Lessee; (b) adjustments, compromises
or releases of any obligations of Lessee,  any guarantor,  or other parties,  or
exchanges, releases, or sales of any interests of Lessee, any guarantor or other
party; (c) fictitiousness,  incorrectness,  invalidity or unenforceability,  for
any reason, of any instrument or writing,  or acts or omissions by any guarantor
or Lessee; (d) compromises,  extensions,  moratoria,  or other relief granted to
Lessee; or (e) interuption in the buisiness relations between Lessor and Lessee.

Notice of your  acceptance  hereof,  of default or  non-payment by Lessee or any
other party,  or  presentment,  protest and demand,  and of all other matters of
which undersigned otherwise might entitled, is waived. Lessor is not required to
inform guarantor of matters affecting the financial condition of Lessee.

The  obligations  hereunder  of each  guarantor  shall  be  binding  upon  their
respective heirs and personal representatives. The failure of any person to sign
this  guaranty and  indemnity  shall not affect the  liability  hereunder of any
signer thereof.

Guarantors  shall  reimburse  Lessor,  on demand,  for all  expenses,  including
without  limitation,  attorney's  fees incurred by Lessor in the  enforcement or
attempted  enforcement  of any of Lessor's  rights  against any guarantor or any
other  person  or  entity.  This  guaranty  shall  bind  the  respective  heirs,
administrators,   personal  representatives,   successors  and  assigns  of  the
guarantor,  and shall  inure to the  benefit of any of  Lessor's  successors  or
assigns. All rights of Lessor hereunder are accumulative and not alternative.

ARBITRATION:  Any  controversy  or  claim  arising  out of or  relating  to this
contract,  or the breach  thereof,  shall be settled b arbitration in accordance
with the rules of the American  Arbitration  Association,  and judgment upon the
award  rendered  by  the  arbitrator(s)  may be  entered  in  any  court  having
jurisdiction thereof. Jurisdiction is hereby agreed to be in the Superior Courts
of the State of  Washington,  and venues are  hereby  agreed to be King  County,
Washington.  Arbitration shall he held the City of Seattle, State of Washington,
and any  questions  of law shall be decided in  accordance  with the laws of the
State Washington.

DATED: 12/29, 1999.

INDIVIDUAL GUARANTOR:                     WITNESSED:
By: /s/ Barbara S.  Will                  By: /s/ James Borcher
------------------------                  ---------------------
Barbara Will                              James Borcher
----------------------------              ---------------------
Print Name                                Print name of Witness
8027 East La Junta Rd
-----------------------------
Home Address of Guarantor

Scottsdale      Az    85255
----------------------------
City         State       Zip

480-502-3701
---------------------------
Home Telephone

<PAGE>

                             BJ LEASING COMPANY dba
                             ODYSSEY BUSINESS CREDIT

You have entered into an Equipment  Lease  Agreement with us dated 12/29/99 (the
"Lease")  which covers certain  property more fully  described in the Lease (the
"Equipment"). You and we hereby agree that you will purchase AS-IS- WHERE-IS our
interest in all,  but not less than all, of the  Equipment  leased or  otherwise
included under the Lease at the expiration of the term thereof for $ 1.00 (to be
pro rated  based on cost if the Lease is  terminated  early as to any  equipment
because,  for  example,  of a  casualty,  it being  understood  that there is no
voluntary  right of early  termination  under the Lease in whole or in part). As
contemplated  under the Lease,  the term  Equipment  includes any software as to
which we have  advanced  funds  pursuant to the Lease,  whether we purchased the
software or advanced the purchase  price on you behalf of or for your license of
the software.  As indicated  above,  our transfer is without  representation  or
warranty.  Accordingly,  you will be obligated to pay us the purchase  price for
any  relevant  software  even  though we will not  necessarily  be  transferring
anything to you and even though any license you or we have for such software may
have  expired.  You also agree to pay us said purchase  price  together with all
taxes on or measured by such  purchase  price prior to expiration of the term of
the Lease.

By our  respective  execution  hereof  in the  space  provided  below you and we
acknowledge the terms and conditions hereof.

                                            Yours very truly,

                                            BY: /s/Cathy Dirth
                                            --------------------------
                                            Cathy Dirth, Sec/Treas.

Acknowledged and Agreed to this

29 day of   12 ,   1999

IPVOICE.COM, INC.

BY: /s/ Barbara S.  Will
------------------------------
Barbara Will, President

BY:

<PAGE>

approved by The Secretary of State of Arizona.       Rev. IO/90
FORM UCC-I  .Space below used by filing office

<TABLE>
<S>                                              <C>
Return copy or recorded original to:             ARIZONA UNIFORM COMMERCIAL CODE
BJ LEASING COMPANY                               FINANCING STATEMENT  Form UCC-1
2355 Griffin Ave., Suite G                       This FINANCING STATEMENT is presented for filing
Enumclaw, WA. 98022                              (recording) pursuant to the Arizona Uniform
                                                 Commercial Code.

1. Debtor(s) (last name first and address):      2. Secured Party(ies) and address:

IPVOICE.COM, INC.                                BJ LEASING COMPANY
5050 N. 19th Ave. #416/417                       2355 Griffin Ave., Suite G
Phoenix, AZ. 85015                               Enumclaw, WA. 98022

3. Name and Address of Assignee of Secured       4. [x] If checked, products of collateral are also covered.
Party(ies):

6. If the collateral is crops, the crops         5. This Financing Statement covers the following types
are growing or to be grown on the                   (or items) of property:
followingdescribed real estate:                     Telephone Equipment more fully described in
                                                    Schedule "A' attached hereto and made
                                                    a part hereof.
</TABLE>

7. If the  collateral  is (a) goods  which are or are to  become  fixtures:  (b)
timber to be cut:  or (C)  minerals  or the like  (including  oil and  gas),  or
accounts  resulting  from the sale  thereof at the wellhead or minehead to which
the security  interest  attaches upon extraction,  the legal  description of the
real estate concerned is:

And, this  Financing  Statement is to be recorded in the office where a mortgage
on such real estate would be  recorded.  If the Debtor does not have an interest
of record, the name of a record owner is:

8. This Financing Statement is signed by the Secured Party instead of the debtor
to perfect or continue perfection of a security interest in:

[ ]  collateral already subject to a security  interest in jurisdiction  when it
     was brought into this state.

[ ]  proceeds of collateral because of a change in type or use.

[ ]  collateral as to which the filihg has lapsed or will lapse.

[ ]  collateral acquired after a change of name, identity or corporate structure
     of the Debtor.

IPVOICE.COM, INC.                         DATED: 12/30/99
/s/ Barbara S.  Will                      BJ LEASING COMPANY
-----------------------                    /s/ Cathy Dirth
Barbara Will, President                   -----------------
SIGNATURES OF DEBTOR/ASSIGNOR             SIGNATURE OF SECURED PARTY OR ASSIGNEE

Lessor:                 BJ Leasing Company                Lease#      991230
                        2355 Griffin Ave.  Suite G
                        Enumclaw, WA. 98022

<PAGE>

                             INSURANCE AUTHORIZATION

To:         Harold Chuhlantseff
            DiBuduo & Defebdis Insurance Group
            7030 North Fruit Avenue             Fresno, CA 93711
Phone:  (559)432--0222    Fax:  (5591 431--6712

Contact: Harold Chuhlantseff

We have entered into an equipment lease agreement for the equipment shown on the
attached Schedule of Equipment located at 5050 N. 19th Ave. #416/417. Phoenix AZ
85015

This is a net lease and we are  responsible  for the fully equipment cost in the
amount of $13,000.00

Please see that we  immediately  have ALL RISK  coverage for  liability and full
replacement  cost of the equipment and that BJ Leasing  Company is shown as LOSS
PAYEE and  ADDITIONAL  INSURED on the policy.  Please  forward a Certificate  of
Insurance and Loss Payee and Additional Insured clause to:

BJ Leasing Company
2355 Griffin Ave.  Suite G
Enumclaw, WA. 98022
(360) 825--7845 Voice
(360) 802--0496 Fax

Concurrent  Certificates  of Insurance,  thirty (30) days notice in the event of
cancellation  or alteration,  and general  correspondence  should be sent to the
above addressee as well.

Very Truly Yours,
Lessee:     IPVOICE.COM, INC.
By: Barbara S.  Will
-----------------------------
Barbara Will, President
Date executed by Lessee    12/29/99EXHIBIT 10.42

                                IPVOICE.COM, INC.
                             2000 STOCK OPTION PLAN

1. GRANT OF OPTIONS;  GENERALLY.  In accordance with the provisions  hereinafter
set forth in this stock option plan, the name of which is the  IPVOICE.COM  2000
STOCK  OPTION PLAN (the  "Plan"),  the Board of  Directors  (the  "Board") or, a
committee  designated  by the Board as the  stock  compensation  committee  (the
"Stock  Compensation  Committee") of IPVoice.com,  Inc. (the  "Corporation")  is
hereby authorized to issue from time to time on the Corporation's  behalf to any
one or more Eligible Persons, as hereinafter defined,  options to acquire shares
of the Corporation's $.001 par value per share common stock (the "Stock").

2. TYPE OF OPTIONS AND AWARDS. The Board or the Stock Compensation  Committee is
authorized to issue non-qualified  awards ("Award" or "Awards")and options which
meet the  requirements  of Section 422 of the Internal  Revenue Code of 1986, as
amended (the "Code"),  which options are hereinafter referred to collectively as
ISO's, or singularly as an ISO. The Board or the Stock Compensation Committee is
also,  in its  discretion,  authorized to issue options and Awards which are not
ISO's,  which options and Awards are  hereinafter  referred to  collectively  as
NSO's, or singularly as an NSO. The Board or the Stock Compensation Committee is
also  authorized  to issue  "Reload  Options" in  accordance  with  Paragraph 10
herein,  which  options  are  hereinafter  referred  to  collectively  as Reload
Options, or singularly as a Reload Option. Except where the context indicates to
the  contrary,  the term  "Option" or "Options"  means  ISO's,  NSO's and Reload
Options.

3.  AMOUNT  OF STOCK.  The  aggregate  number  of  shares of Stock  which may be
purchased  pursuant to the exercise of Options or awarded hereunder shall be One
Million  (1,000,000) shares. Of this amount, the Board or the Stock Compensation
Committee shall have the power and authority to designate whether any Options so
issued shall be ISO's or NSO's,  subject to the  restrictions on ISO's contained
elsewhere  herein.  If an Option ceases to be exercisable,  in whole or in part,
the shares of Stock  underlying such Option shall continue to be available under
this Plan.  Further,  if shares of Stock are  delivered  to the  Corporation  as
payment for shares of Stock purchased by the exercise of an Option granted under
this Plan,  such shares of Stock  shall also be  available  under this Plan.  If
there  is any  change  in the  number  of  shares  of Stock  on  account  of the
declaration of stock dividends,  recapitalization  resulting in stock split-ups,
or  combinations  or exchanges of shares of Stock,  or otherwise,  the number of
shares of Stock  available  for Awards or purchase upon the exercise of Options,
the shares of Stock subject to any Award or Option and the exercise price of any
outstanding  Option  shall be  appropriately  adjusted by the Board or the Stock
Compensation Committee. The Board or the Stock Compensation Committee shall give
notice of any  adjustments  to each Eligible  Person  granted an Option or Award
under this Plan,  and such  adjustments  shall be  effective  and binding on all
Eligible Persons. If because of one or more  recapitalizations,  reorganizations
or other corporate  events,  the holders of outstanding  Stock receive something
other than shares of Stock then,  upon exercise of an Option or surrender of the
awarded Stock, the Eligible Person will receive what the holder would have owned
if the holder had surrendered  awarded Stock or exercised the Option immediately
before the first such  corporate  event and not  disposed of anything the holder
received as a result of the corporate event.

4.   ELIGIBLE PERSONS.

            (A) With respect to ISO's,  an Eligible  Person means any individual
who  has  been  employed  by  the  Corporation  or  by  any  subsidiary  of  the
Corporation, for a continuous period of at least sixty (60) days.

<PAGE>

            (B)  With  respect  to  NSO's,  an  Eligible  Person  means  (i) any
individual who has been employed by the  Corporation or by any subsidiary of the
Corporation,  for a  continuous  period of at least  sixty (60)  days,  (ii) any
director of the  Corporation or any  subsidiary of the  Corporation or (iii) any
consultant or advisor of the Corporation or any subsidiary of the Corporation.

            (C) With respect to Awards, an Eligible Person means any director of
the Corporation or any subsidiary of the Corporation.

5.   GRANT OF OPTIONS AND AWARDS.

            (A) The Board or the Stock  Compensation  Committee has the right to
issue the Options and Awards  established by this Plan to Eligible Persons.  The
Board or the Stock Compensation Committee shall follow the procedures prescribed
for it  elsewhere  in this Plan. A grant of Options or Awards shall be set forth
in a writing signed on behalf of the Corporation or by a majority of the members
of the Stock Compensation Committee. In the case of an Option, the writing shall
identify  whether  the  Option  being  granted is an ISO or an NSO and shall set
forth the terms which govern the Option.  The terms shall be  determined  by the
Board or the Stock Compensation  Committee,  and may include, among other terms,
the number of shares of Stock that may be acquired  pursuant to the  exercise of
the Options, when the Options may be exercised,  the period for which the Option
is granted and including the  expiration  date, the effect on the Options if the
Eligible Person terminates  employment,  whether the Eligible Person may deliver
shares of Stock to pay for the shares of Stock to be  purchased  by the exercise
of the Option and any vesting provisions applicable to the options.  However, no
term shall be set forth in the  writing  which is  inconsistent  with any of the
terms of this  Plan.  The terms of an Award or  Option  granted  to an  Eligible
Person  may  differ  from the terms of an Award or  Option  granted  to  another
Eligible  Person,  and may differ  from the terms of an earlier  Award or Option
granted to the same  Eligible  Person,  including  terms  relative  to change of
control.

            (B) To the extent any Option terminates, expires or lapses under the
terms of any applicable  vesting  provision,  any shares of Stock subject to the
Option will be  available  for the grant of any other Award or Option under this
Plan.

            (C) In order to assure the  viability  of Awards or Options  granted
under this Plan to Eligible Persons who are employees of the Corporation located
in foreign countries, the Board or Stock Compensation Committee may provide such
special  terms  as it may  consider  necessary  or  appropriate  to  accommodate
differences in local law, tax policy or custom.

6.  AWARD  AND  OPTION  PRICES.  An Award or Option  price  per  share  shall be
determined  by the Board or the  Stock  Compensation  Committee  at the time any
Award or Option is granted, and shall be not less than

            (A) except in the case of an ISO granted to a ten percent or greater
shareholder, the fair market value,

            (B) in the case of an ISO granted to a ten percent or greater stock-
holder, 110% of the fair market value,

            (C) in the  case of an NSO,  not less  than  75% of the fair  market
value  (but in no event  less  than the par  value) of one share of Stock on the
date the Option is granted, as determined by the Board or the Stock Compensation
Committee.

            (D) In the case of an Award,  not less  than 75% of the fair  market
value  (but in no event  less  than the par  value) of one share of Stock on the
date the Award is granted,  as determined by the Board or the Stock Compensation
Committee.

<PAGE>

            (E) Fair market value as used herein shall be not less than:

                        (i)    If shares of Stock shall be traded on an exchange
or  over-the-counter  market,  the mean between the high and low sales prices of
Stock on such exchange or over-the-counter  market on which such shares shall be
traded on that date, or if such exchange or over-the-counter market is closed or
if no shares shall have traded on such date, on the last preceding date on which
such shares shall have traded.

                        (ii)   If  shares  of  Stock  shall  not be traded on an
exchange or  over-the-counter  market,  the value as  determined by a recognized
appraiser as selected by the Board or the Stock Compensation Committee.

7.   PURCHASE OF SHARES ON EXERCISE OF OPTIONS AND AWARD OBLIGATIONS.

            An Option shall be exercised by the tender to the Corporation of the
full  purchase  price of the Stock with respect to which the Option is exercised
and written notice of the exercise.  The purchase price of the Stock shall be in
United  States  dollars,  payable  in  cash  or  by  check,  or in  property  or
Corporation  stock,  if so  permitted  by the  Board or the  Stock  Compensation
Committee  in  accordance  with the  discretion  granted in  Paragraph 5 hereof,
having a value  equal to such  purchase  price.  The  Corporation  shall  not be
required to issue or deliver  any  certificates  for shares of Stock  awarded or
purchased upon the exercise of an Option prior to

            (A) if requested by the Corporation, the filing with the Corporation
by the Eligible  Person of a  representation  in writing that it is the Eligible
Person's  then  present  intention  to acquire  the Stock  being  purchased  for
investment and not for resale, and/or

            (B) the completion of any  registration  or other  qualification  of
such shares under any government  regulatory body,  which the Corporation  shall
determine to be necessary or advisable.

8.   GRANT OF AWARDS.

            (A) The Board may grant each employee or non-employee Director, upon
first  being  appointed  or  elected  to the  Board  of  Directors,  ___________
(________)   shares  of  Stock  and/or   Options  to  purchase   _______________
(____________)  shares of Stock (or such higher number of shares and/or  Options
to purchase  shares as determined by the Board or Stock  Compensation  Committee
for  recruitment  purposes),  which  Options to purchase  shares  shall be NSO's
regardless of the employment status of the Director of the Company.

            (B) Following the annual meeting of the Stockholders  each year, the
Board may grant  each  employee  or  non-employee  Director,  upon  first  being
appointed or elected to the Board of Directors, ___________ (________) shares of
Stock and/or Options to purchase _______________  (____________) shares of Stock
(or such higher number of shares and/or Options to purchase shares as determined
by the Board or Stock Compensation  Committee for recruitment  purposes),  which
Options to purchase shares shall be NSO's regardless of the employment status of
the Director of the Company.

9.   $100,000 PER YEAR LIMITATION.

            (A) In general.  To the extent that the aggregate  fair market value
of Stock  with  respect  to  which  ISO's  (determined  without  regard  to this
subsection)  are  exercisable  for the first time by any  individual  during any
calendar year (under all plans of the  Corporation and its parent and subsidiary
corporations)  exceeds $100,000,  such options shall be treated as options which
are not ISO's.

<PAGE>

            (B) Ordering Rule. Subparagraph (A) of this section shall be applied
by taking options into account in the order in which they were granted.

            (C) Determination of fair market value. For purposes of subparagraph
(A) of this  section,  the fair market value of any Stock shall be determined as
of the time the option with respect to such Stock is granted.

10. GRANT OF RELOAD OPTIONS. In granting an Option under this Plan, the Board or
the Stock Compensation  Committee may include a Reload Option provision therein,
subject to the  provisions  set forth in Paragraphs  22 and 23 herein.  A Reload
Option provision provides that if the Eligible Person pays the exercise price of
shares of Stock to be purchased by the exercise of an ISO, NSO or another Reload
Option (the "Original  Option") by delivering to the Corporation shares of Stock
already  owned by the  Eligible  Person (the  "Tendered  Shares"),  the Eligible
Person  shall  receive a Reload  Option  which shall be a new Option to purchase
shares of Stock equal in number to the tendered shares.  The terms of any Reload
Option  shall be  determined  by the Board or the Stock  Compensation  Committee
consistent with the provisions of this Plan.

11.  STOCK  COMPENSATION  COMMITTEE.  The Stock  Compensation  Committee  may be
appointed from time to time by the Corporation's  Board of Directors.  The Board
may  from  time  to  time  remove  members  from  or add  members  to the  Stock
Compensation Committee. The Stock Compensation Committee shall be constituted so
as to permit the Plan to comply in all respects with the provisions set forth in
Paragraph 21 herein. The members of the Stock  Compensation  Committee may elect
one of its members as its chairman.  The Stock Compensation Committee shall hold
its  meetings  at such  times and  places as its  chairman  shall  determine.  A
majority of the Stock Compensation  Committee's  members present in person shall
constitute a quorum for the transaction of business.  All  determinations of the
Stock  Compensation  Committee  will be made by the majority vote of the members
constituting  the quorum.  The members may participate in a meeting of the Stock
Compensation   Committee  by  conference  telephone  or  similar  communications
equipment  by means of which all members  participating  in the meeting can hear
each other.  Participation in a meeting in that manner will constitute  presence
in person at the meeting.  Any decision or determination  reduced to writing and
signed by all members of the Stock  Compensation  Committee will be effective as
if it had been made by a majority vote of all members of the Stock  Compensation
Committee at a meeting which is duly called and held.

12.  ADMINISTRATION  OF PLAN. In addition to granting  Awards and Options and to
exercising the authority  granted to it elsewhere in this Plan, the Board or the
Stock  Compensation  Committee  is  granted  the full  right  and  authority  to
interpret  and  construe  the  provisions  of this Plan,  promulgate,  amend and
rescind rules and procedures  relating to the  implementation of the Plan and to
make all other  determinations  necessary or advisable for the administration of
the Plan,  consistent,  however, with the intent of the Corporation that Options
granted or Stock  awarded  pursuant to the Plan comply  with the  provisions  of
Paragraph 22 and 23 herein.  All  determinations  made by the Board or the Stock
Compensation  Committee  shall be final,  binding and  conclusive on all persons
including the Eligible Person, the Corporation and its stockholders,  employees,
officers  and  directors  and  consultants.  No member of the Board or the Stock
Compensation Committee will be liable for any act or omission in connection with
the  administration  of this Plan  unless it is  attributable  to that  member's
willful misconduct.

13. PROVISIONS  APPLICABLE TO ISO's. The following provisions shall apply to all
ISO's  granted  by the  Board  or  the  Stock  Compensation  Committee  and  are
incorporated by reference into any writing granting an ISO:

            (A) An ISO may only be granted on or before December 31, 2005.

<PAGE>

            (B)  An  ISO may  not  be  exercised after the expiration of six (6)
years from the date the ISO is granted.

            (C) The Option  price may not be less than the fair market  value of
the Stock at the time the ISO is granted.

            (D) An ISO is not transferrable by the Eligible Person to whom it is
granted  except  by  will,  or the  laws of  descent  and  distribution,  and is
exercisable during his or her lifetime only by the Eligible Person.

            (E) If the Eligible Person receiving the ISO owns at the time of the
grant stock  possessing  more than 10% of the total combined voting power of all
classes of stock of the  employer  corporation  or of its  parent or  subsidiary
corporation  (as those  terms are  defined in the Code),  then the Option  price
shall be at least 110% of the fair market value of the Stock,  and the ISO shall
not be exercisable  after the expiration of five (5) years from the date the ISO
is granted.

            (F) Even if the shares of Stock which are issued upon exercise of an
ISO are sold within one (1) year  following the exercise of such ISO so that the
sale  constitutes a disqualifying  disposition for ISO treatment under the Code,
no provision of this Plan shall be construed as prohibiting such a sale.

            (G) The Plan was adopted by the  Corporation on December 9, 1999, by
virtue of its approval by the Corporation's Board of Directors.  Approval by the
stockholders of the Corporation is to occur prior to December 8, 2000.

14. DETERMINATION OF FAIR MARKET VALUE. In granting ISO's, NSO's or Awards under
this Plan, the Board or the Stock Compensation Committee shall make a good faith
determination  as to the fair market  value of the Stock at the time of granting
the ISO, NSO or Award.

15. RESTRICTIONS ON ISSUANCE OF STOCK. The Corporation shall not be obligated to
sell or issue any shares of Stock  pursuant  to an Award or the  exercise  of an
Option  unless the Stock with respect to which the Option is being  exercised is
at that time  effectively  registered  or  exempt  from  registration  under the
Securities Act of 1933, as amended,  and any other  applicable  laws,  rules and
regulations.  The  Corporation  may condition  issuance of Stock  pursuant to an
Award or the exercise of an Option  granted in accordance  herewith upon receipt
from  the  Eligible  Person,  or  any  other  purchaser  thereof,  of a  written
representation  that at the time of such Award or exercise it is his or her then
present  intention to acquire the shares of Stock for  investment and not with a
view to, or for sale in connection with, any distribution thereof;  except that,
in the case of a legal representative of an Eligible Person,"distribution" shall
be  defined  to exclude  distribution  by will or under the laws of descent  and
distribution.  Prior to issuing any shares of Stock  pursuant to an Award or the
exercise  of an  Option,  the  Corporation  shall  take  such  steps as it deems
necessary  to satisfy any  withholding  tax  obligations  imposed upon it by any
level of government.

16.  EXERCISE IN THE EVENT OF DEATH OF TERMINATION  OF EMPLOYMENT,  DIRECTORSHIP
     OR CONSULTANCY.

            (A) If an  optionee  shall die (i) while an  employee,  Director  or
acting as a consultant of the  Corporation  or a Subsidiary or (ii) within three
(3) months after termination of his employment, directorship or consultancy with
the  Corporation  or a Subsidiary  because of his  disability,  or retirement or
otherwise,  his Options may be exercised,  to the extent that the optionee shall
have  been  entitled  to do so on the date of his death or such  termination  of
employment,  directorship or  consultancy,  by the person or persons to whom the
optionee's  right under the Option pass by will or applicable law, or if no such
person has such right, by his executors or administrators,  at any time, or from
time to time.  In the  event  of  termination  of  employment,  directorship  or

<PAGE>

consultancy because of his death while an employee, director or consultant under
this subsection, his Options may be exercised not later than the expiration date
specified in Paragraph 5 or one (1) year after the optionee's  death,  whichever
date is earlier.

            (B) If an optionee's  employment by the Corporation or a Subsidiary,
his  directorship or consultancy  shall terminate  because of his disability and
such  optionee  has not died  within  the  following  three (3)  months,  he may
exercise his Options, to the extent that he shall have been entitled to do so at
the date of the termination of his employment,  directorship or consultancy,  at
any time, or from time to time, but not later than the expiration date specified
in  Paragraph  5  hereof  or one  (1)  year  after  termination  of  employment,
directorship or consultancy, whichever date is earlier.

            (C) If an optionee's  employment,  directorship or consultancy shall
terminate  by  reason  of his  retirement  in  accordance  with the terms of the
Corporation's tax-qualified retirement plans or with the consent of the Board or
the Stock Compensation  Committee or involuntarily other than by termination for
cause, and such optionee has not died within the following three (3) months,  he
may  exercise  his Option to the extent he shall have been  entitled to do so at
the date of the  termination of his  employment,  directorship or consultancy at
any time and from time to time, but not later than the expiration date specified
in  Paragraph  5 hereof or ninety  (90) days after  termination  of  employment,
directorship or consultancy, whichever date is earlier.

            (D) If an optionee's  employment,  directorship or consultancy shall
terminate for any reason other than death, disability, retirement, or for cause,
the optionee  may exercise his Option to the extent he shall have been  entitled
to do so at the  date of the  termination  of his  employment,  directorship  or
consultancy at any time and from time to time, but not later than the expiration
date  specified in Paragraph 5 hereof or thirty (30) days after  termination  of
employment, directorship or consultancy, whichever is earlier.

            (E) If the optionee's employment,  directorship or consultancy shall
terminate  for cause,  all rights to exercise his Option shall  terminate at the
date of such termination of employment, directorship or consultancy.

            (F) For purposes of this Paragraph 16,  termination  for cause shall
mean  termination  of employment,  directorship  or consultancy by reason of the
optionee's  commission  of a  felony,  fraud or  willful  misconduct  which  has
resulted,  or is likely to result,  in  substantial  and material  damage to the
Corporation  or a  Subsidiary,  all  as the  Board  or  the  Stock  Compensation
Committee in its sole  discretion may determine,  and in the case of a Director,
any other  definition of cause contained  within the  Corporation's  Articles or
Bylaws then in effect.

17.  CORPORATE EVENTS.

            (A) Upon a "change in control" of the Corporation as defined herein,
the Corporation  will pay to the Eligible Person in cash, an amount equal to the
number of shares  exercisable  under an Opinion or Options  granted to  Eligible
Persons up to the date the  change in the  control  of the  Corporation  occurs,
whether  such Options are vested,  not vested or  exercised,  multiplied  by the
highest closing sale price of a share of the  Corporation's  Stock quoted during
the 30-day period immediately preceding the date the change in control occurs on
the composite tape for shares listed on the New York Stock Exchange;  or if such
shares are not quoted on the composite tape of the New York Stock Exchange,  the
highest  closing sale price quoted  during such period on the  principal  United
States Securities Exchange registered under the Securities Exchange Act of 1934,
as amended (the  "Exchange  Act"),  on which such shares are listed;  or if such
shares are not listed on any such  exchange,  the highest  closing bid quotation
with respect to a share during the 30-day  period  preceding the date the change
of control  occurs on the National  Association  of  Securities  Dealers,  Inc.,
automated  quotation  system or any similar system thin in general use; or if no
such quotations are available,  the fair market value of a share on the date the

<PAGE>

by a majority of disinterested  directors,  such amount being hereafter referred
to as "Termination Option Payment".  The Termination Option Payment will be paid
to the Eligible Person within sixty (60) days after the change in control occurs
and also will include an additional amount equal to:

                        (i)  any excise tax imposed on the Eligible Person under
the  Internal  Revenue  Code by  reason  of  Eligible  Person's  receipt  of the
Termination Options Payment above; plus

                        (ii) a gross-up payment to reflect any federal, state or
local income tax or other taxes imposed on the Eligible  Person by reason of the
Eligible Person's receipt of the above Termination Option Payment.

            (B) For purposes of this Plan;  "change of control" means any of the
following:

                        (i)  any   merger  of   the  Corporation  in  which  the
Corporation  or a  wholly  owned  subsidiary  of  the  Corporation  is  not  the
continuing or surviving entity, or pursuant to which Stock would be converted to
cash,  securities or other  property,  other than a merger of the Corporation in
which holders of the  Corporation's  Stock  immediately prior to the merger have
the same proportionate ownership of beneficial interest of Stock or other voting
securities of the surviving entity immediately after the merger;

                        (ii) any sale, lease, exchange or other transfer (in one
(1) transaction or a series of related  transactions) of assets or earning power
aggregating  more than 40% of the assets or earning power of the Corporation and
its  subsidiaries  (taken as a whole),  other than pursuant to sale-  leaseback,
structured finance or other form of financing transaction;

                        (iii)any plan or proposal for liquidation of dissolution
of the Corporation that the Shareholders shall approve;

                        (iv)  any person  (as such term is defined in Section 13
(d) and 14(d) of the Exchange  Act),  other than any current  Shareholder of the
Corporation or affiliate thereof or any employee benefit plan of the Corporation
or nay  subsidiary of the  Corporation  or any entity  holding shares of capital
stock of the  Corporation  for or  pursuant  to the  terms of any such  employee
benefit plan in its role as an agent or trustee for such plan,  shall become the
beneficial owner (within the meaning of Rule 13(d)(3) under the Exchange Act) of
20% or more of the Corporation's outstanding Stock; or

                        (v) during  any  period  of  two  (2) consecutive years,
individuals  who at the  beginning  of such period  shall fail to  constitute  a
majority  thereof,  unless the election,  or the  nomination for election by the
Corporation's  Shareholders,  of each new  Director was approved by a vote of at
least  two-thirds (2/3) of the Directors then still in office who were Directors
at the beginning of the period.

            (C) Adjustments.  The number of shares awarded or exercisable  under
an Option shall be subject to adjustment in  accordance  with the  provisions of
this Subsection (C).

                        (i) Adjustments for Stock Splits and Combinations.    If
the  Corporation  shall at any time from time to time after the date of an Award
or  Option  is  granted,  effect a stock  split of the  outstanding  Stock,  the
applicable number of shares in effect immediately prior to the combination shall
be proportionately  increased. Any adjustment under this Subsection (C)(i) shall
be effective at the close of business on the date the stock split or combination
occurs.

                        (ii) Adjustments for Certain Dividends and Distributions
If the  Corporation  shall at any time or from  time  after the date an Award or
Option is granted,  make or issue or set a record date for the  determination of
holders of Stock entitled to receive a dividend or other distribution payable in

<PAGE>

shares of Stock,  then, and in each event,  the  applicable  number of shares in
effect immediately prior to such event shall be decreased as of the time of such
issuance  or, in the event such a record date shall have been  fixed,  as of the
close of  business  on such record  date,  by  multiplying  as  applicable,  the
applicable number of shares then in effect by a fraction;

                                    (a)    the  numerator  of which shall be the
total number of shares of Stock issued and outstanding  immediately prior to the
time of such issuance or the close of business on such record date; and

                                    (b)    the denominator of which shall be the
total number of shares of Stock issued and outstanding  immediately prior to the
time of such  issuance  or the close of  business  on such  record date plus the
number of shares of Stock issuable in payment of such dividend or distribution.

                        (iii)  Adjustment for Other Dividends and Distributions.
If the Corporation shall at time or from time to time after the date an Award or
Options is granted,  make or issue or set a record date for the determination of
holders of Stock entitled to receive a dividend or other distribution payable in
other than shares of Stock, then, and in each event, an appropriate  revision to
the number of shares shall be made and provision  shall be made (by  adjustments
of the number of shares or otherwise) so that the Eligible Person shall receive,
in addition to the number of shares of Stock, the number of shares of additional
Stock  which they would have  received  as any other  holder and, in the case of
Options, the number of additional shares of Stock which they would have received
if the Option had been exercised prior to such event,  giving application to all
adjustments  called for during such period under this  Subsection  (C)(iii) with
respect to the rights of the Eligible Person under this Plan.

                        (iv)   Adjustment for Reclassification, Exchange or Sub-
stitution.  If the Common  Stock at any time or form time to time after the date
an Award or Option is granted shall be changed into the same or different number
of  shares of any  class or  classes  of  stock,  whether  by  reclassification,
exchanged,  substitution  or  otherwise  (other  than by way of a stock split or
combination of shares or stock  dividends  provided for in  Subsections  (C)(i),
(ii) and (iii), or a reorganization,  merger,  consolidation,  or sale of assets
provided  for in  Subsection  (C)(v)),  then and in each event,  an  appropriate
revision to the numbers of shares shall be made and provisions shall be made (by
adjustments  of the number of shares of otherwise)  so that the Eligible  Person
shall have the right thereafter to convert their shares or options into the kind
and   amount  of  shares  of  stock  and  other   securities   receivable   upon
reclassification, exchange, substitution or other change, by the Eligible Person
of the  number of shares of Stock into which  such  shares or  Options,  if such
Options  had been  exercised  prior to such  event,  might  have been  converted
immediately  prior to such  reclassification,  exchange,  substitution  or other
change, all subject to further adjustment as provided herein.

                        (v) Adjustment for Reorganization, Merger, Consolidation
or Sales of Assets.  If at any time or from time to time after the date an Award
or Option is granted there shall be a capital  reorganization of the Corporation
(other than by way of a stock split or combination of shares or stock  dividends
or  distributions  provided  for  in  Subsection  (C)(i),  (ii)  and  (iii),  or
reclassification,  exchange or substitution of shares provided for in Subsection
(C)(iv)),  or a merger or  consolidation of the Corporation with or into another
corporation,  or  the  sale  of  all  substantially  all  of  the  Corporation's
properties or assets to any other person, then as a part of such reorganization,
merger, consolidation,  or sale, an appropriate revision to the number of shares
shall be made and  provision  shall be made (by  adjustments  of the  number  of
shares or otherwise) so that the Eligible Person shall have the right thereafter
to convert  their  shares or Options into the kind and amount of shares of stock
and other securities or property of the Corporation or any successor corporation
resulting from such reorganization,  merger, consolidation,  or sale, to which a
holder of Stock  deliverable  upon  conversion  of such  shares  would have been
entitled upon such reorganization, merger, consolidation, or sale.  In  any such

<PAGE>

case,  appropriate adjustment shall be made in the application of the provisions
of this Subsection(C)(v) with respect to the rights of the Eligible Person after
the  reorganization,  merger,  consolidation,  or  sale  to  the  end  that  the
provisions of this Subsection (C)(v) (including any adjustment in the applicable
number  of share  then in  effect  and the  number  of  shares of Stock or other
securities  deliverable  upon exercise of ht Option) shall be applied after that
event in as nearly an equivalent manner as may be practicable.

            (D) Further,  in the event of an  adjustment  pursuant to subsection
(C) of this  Clause  17, the  Corporation  shall not be  obligated  to issue any
fractional shares and the Board or Stock Compensation Committee shall determine,
in its sole discretion, whether cash shall be given in lieu of fractional shares
or whether such fractional  shares shall be eliminated by rounding up or down as
appropriate.

18. NO GUARANTEE OF EMPLOYMENT.  Nothing in this Plan or in writing  granting an
Award or Option will confer  upon any  Eligible  Person the right to continue in
the employ of the Eligible Person's employer, or will interfere with or restrict
in any way the  right  of the  Eligible  Person's  employer  to  discharge  such
Eligible Person at any time for any reason whatsoever, with or without cause.

19.  NONTRANSFERABILITY.  No Option granted under the Plan shall be transferable
other  than by will or by the  laws of  descent  and  distribution.  During  the
lifetime of the optionee, an Option shall be exercisable only by him.

20. NO RIGHTS AS STOCKHOLDER. No optionee shall have any rights as a stockholder
with  respect to any shares  subject to his Option prior to the date of issuance
to him of a certificate or certificates for such shares.

21. AMENDMENT AND  DISCONTINUANCE OF PLAN. The Corporation's  Board of Directors
may amend, suspend or discontinue this Plan at any time. However, no such action
may  prejudice  the rights of any  Eligible  Person who has prior  thereto  been
granted  Awards or Options under this Plan.  Further,  no amendment to this Plan
which has the effect of (a) increasing  the aggregate  number of shares of Stock
subject  to this Plan  (except  for  adjustments  pursuant  to  Paragraph  17(C)
herein),  or (b) changing the definition of Eligible Person under this Plan, may
be effective unless and until approval of the stockholders of the Corporation is
obtained  in the  same  manner  as  approval  of  this  Plan  is  required.  The
Corporation's  Board of  Directors  is  authorized  to seek the  approval of the
Corporation's  stockholders  for any other  changes it  proposes to make to this
Plan which require such approval, however, the Board of Directors may modify the
Plan,  as  necessary,  to  effectuate  the intent of the Plan as a result of any
changes in the tax,  accounting or securities laws treatment of Eligible Persons
and the Plan,  subject to the  provisions  set forth in this  Paragraph  21, and
Paragraphs 22 and 23.

22.  COMPLIANCE WITH RULE 16b-3. This Plan is intended to comply in all respects
with Rule 16b-3  ("Rule  16b-3")  promulgated  by the  Securities  and  Exchange
Commission under the Securities  Exchange Act of 1934, as amended (the "Exchange
Act"),  with  respect  to  participants  who are  subject  to  Section 16 of the
Exchange  Act, and any  provision(s)  herein that is/are  contrary to Rule 16b-3
shall be deemed  null and void to the  extent  appropriate  by either  the Stock
Compensation Committee or the Corporation's Board of Directors.

23.  COMPLIANCE  WITH CODE.  The  aspects of this Plan on ISO's is  intended  to
comply in every  respect  with  Section  ss.422 of the Code and the  regulations
promulgated  thereunder.  In the event any future  statute or  regulation  shall
modify the existing  statute,  the aspects of this Plan on ISO's shall be deemed
to  incorporate  by reference  such  modification.  Any stock  option  agreement
relating to any Option granted pursuant to this Plan outstanding and unexercised
at the time any modifying statute or regulation  becomes effective shall also be

<PAGE>

deemed to  incorporate  by  reference  such  modification  and no notice of such
modification need be given to optionee.  If any provision of the aspects of this
Plan on ISO's is determined to disqualify the shares purchasable pursuant to the
Options granted under this Plan from the special tax treatment  provided by Code
Section ss.422,  such provision shall be deemed null and void and to incorporate
by  reference  the  modification  required  to  qualify  the shares for said tax
treatment.

24.  COMPLIANCE WITH OTHER LAWS AND REGULATIONS.  The Plan, the grant of Awards,
the grant and exercise of Options, and the obligation of the Corporation to sell
and  deliver  Stock  under  such  Awards  and  Options,  shall be subject to all
applicable  federal and state laws,  rules and regulations and to such approvals
by any government or regulatory agency as may be required. The Corporation shall
not be required to issue or deliver any  certificates  for shares of Stock prior
to

            (A)    the listing of such shares on any stock exchange or over-the-
counter market on which the Stock may then be listed and

            (B) the  completion of any  registration  or  qualification  of such
shares  under any  federal or state  law,  or any  ruling or  regulation  of any
government body which the Corporation  shall, in its sole discretion,  determine
to be  necessary  or  advisable.  Moreover,  no Option may be  exercised  if its
exercise  or the  receipt  of  Stock  pursuant  thereto  would  be  contrary  to
applicable laws.

            (C) Until  registered  under the  Securities Act of 1933, as amended
(the  "Act"),  all Stock  granted as an Award,  any Option  granted or any Stock
issued upon exercise of an Option,  shall be a "restricted"  security as defined
in Rule 144 promulgated under the Act and shall bear the following legend:

                        (i)    As to Shares:

                                    "The shares  represented by this certificate
                                    have   not   been   registered   under   the
                                    Securities Act of 1933. The shares have been
                                    acquired  for  investment  and  may  not  be
                                    offered,  sold or otherwise  transferred  in
                                    the  absence  of an  effective  registration
                                    statement   for   the   shares   under   the
                                    Securities  Act of 1933,  or a prior opinion
                                    of counsel  satisfactory to the issuer, that
                                    registration is not required under the Act."

                        (ii)   As to Options:

                                    "This  Option  and the  securities  issuable
                                    upon the  exercise  of this  Option have not
                                    been registered  under the Securities Act of
                                    1933,  as amended (the "Act") or  applicable
                                    state  law and may not be sold,  transferred
                                    or otherwise  disposed of unless  registered
                                    under the Act and any  applicable  state act
                                    or unless  the  issuer  receives  an opinion
                                    from counsel for the holder and is satisfied
                                    that   this   Option   and  the   underlying
                                    securities   may  be   transferred   without
                                    registration under the Act"

25.  DISPOSITION OF SHARES. In the event any share of Stock acquired by an Award
or an exercise of an Option granted under the Plan shall be  transferable  other
than by will or by the laws of descent and  distribution  within one (1) year of
the date such  Option  or Award was  granted  or within  one (1) year  after the
transfer of such Stock pursuant to such exercise, the optionee shall give prompt
written notice thereof to the Corporation or the Stock Compensation Committee.

26. NAME. The Plan shall be known as the "IPVoice.com 2000 Stock Option Plan."

<PAGE>

27.  NOTICES.  Any notice  hereunder  shall be in writing and sent by  certified
mail, return receipt requested or by facsimile  transmission (with electronic or
written  confirmation of receipt) and when addressed to the Corporation shall be
sent to it at its office,  5050 North 19th Avenue,  Suite 416, Phoenix, AZ 85015
and when  addressed to the  Committee  shall be sent to it at the above  address
subject  to the right of either  party to  designate  at any time  hereafter  in
writing some other address,  facsimile  number or person to whose attention such
notice shall be sent.

28.  HEADINGS.  The headings  preceding  the text of Sections and  subparagraphs
hereof  are  inserted  solely  for  convenience  of  reference,  and  shall  not
constitute a part of this Plan nor shall they affect its  meaning,  construction
or effect.

29.  EFFECTIVE  DATE.  This Plan was  adopted by the Board of  Directors  of the
Corporation  on December 8, 2000,  approved by the  shareholders  on December 8,
2000 and shall be effective on January 1, 2000.

Dated as of ___________________.

                                    By: /s/ James Howson
                                        ---------------------
                                           James Howson,
                                           Chairman of the Board

                                    By:/s/ Anthony Welsh
                                       ----------------------
                                           Anthony Welsh,
                                           Secretary

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