Document:

Exhibit 10.1

                             A.M.S. Marketing, Inc.
                           7040 W. Palmetto Park Road
                              Building 4, Suite 572
                            Boca Raton, Florida 33433

                                                 April 2, 2001

IPlatform, Inc.
100 Front Street East, 4th Fl.
Toronto, Ontario
Canada  M5V 1E1

         Re:   Proposed Merger
               ---------------

Gentlemen:

         This letter confirms our mutual intent concerning the merger of
IPlatform, Inc., a Delaware corporation ("IPI"), with and into A.M.S. Marketing,
Inc., a Delaware corporation ("AMS") with a capital structure of 20,000,000
shares of authorized common stock, par value $.001 per share, of which 4,588,900
shares are issued and outstanding as of the date hereof, pursuant to Section 251
of the General Corporation Law of the State of Delaware (the "Merger"). Upon
execution of this letter by you, we expect that the parties would immediately
commence good faith negotiations with the objective of executing a definitive
agreement and plan of merger (the "Agreement").

         1.       The parties to the Agreement would be IPI and AMS.

         2.       The Agreement is expected to provide, among other things,
that:

                  (a) IPI shall be merged with and into AMS, with AMS as the
         survivor of the Merger. Following the Merger, AMS will change its name
         to I Platform, Inc. (AMS, following the Merger and such name change,
         herein the "Survivor").

                  (b) The Merger shall be structured as a tax free
         reorganization pursuant to the applicable sections of the Internal
         Revenue Code of 1986, as amended (the "Code").

                  (c) The Survivor shall amend its Articles of Incorporation to
         increase its authorized shares of common stock to 100,000,000 shares,
         $.001 par value per share.

                  (d) The Agreement shall provide that the Merger Shares (as
         hereinafter defined) shall be issued to the stockholders of IPI, on a
         share for share basis. As used herein, "Merger Shares" shall mean that
         number of shares of AMS common stock equal to the sum of (i) 8,233,333,
         representing the total number of shares of IPI common stock, par value
         $.001 per share (the "IPI Common Stock"), issued and outstanding on the
         date hereof, plus (ii) that number of Exchangeable Shares (as
         hereinafter defined) that are exchanged, on a share for share basis,
         into shares of IPI Common Stock on or prior to the Merger. AMS shall
         reserve for issuance, such number of its authorized but unissued shares
         of common stock as may be required to be issued upon exchange of any
         outstanding shares of Exchangeable Shares following the Merger. As of
         the date hereof, there are 4,666,667 Exchangeable Shares issued and
         outstanding. As used herein, "Exchangeable Shares" shall mean the
<PAGE>

         non-voting common shares of IPI's wholly owned subsidiary, IPlatform
         Canada Inc., a corporation formed under the laws of the Province of
         Ontario ("IP Canada) issued in connection with the acquisition by IP
         Canada of all of the issued and outstanding capital stock of RammGramph
         Limited, a corporation formed under the laws of the Province of Ontario
         ("RLtd."), and RammGraph Inc., a corporation formed under the laws of
         Arizona ("RInc."), which shares are by their terms exchangeable, on a
         share for share basis, into shares of IPIC Common Stock.

                  (e) The Merger Shares and the shares of AMS common stock
         issuable in exchange for the Exchange Shares shall be registered with
         the Securities and Exchange Commission (the "SEC") pursuant to a Form
         S-4 Registration Statement, and such Registration Statement shall be
         declared effective by the SEC prior to the closing of the Agreement.

                  (f) Upon the effectiveness of the Registration Statement, a
         proxy statement or information statement shall be mailed to the
         stockholders of AMS and IPI, and the stockholders of both corporations
         must approve the Merger.

                  (g) Prior to or upon completion of the Merger, as required by
         Securities Exchange Act Rule 15c2-11, AMS shall file Form 211 with the
         National Association of Securities Dealers, Inc. in order to initiate
         trading of AMS's common stock on the OTC Bulletin Board.

                  (h) The Bylaws of AMS shall remain the bylaws of the Survivor.

         3.       Prior to the closing of the Merger, the parties shall conduct
their respective "due diligence" investigations, during which the parties agree
to produce to the other, subject to the terms of customary confidentiality
covenants, all reasonably requested information, including, without limitation,
the following:

                  (a) The parties' respective audited financial statements for
         the periods ended December 31, 2000 and 1999, prepared in accordance
         with United States GAAP (including with respect to IPI, its
         consolidated financial statements reflecting the results of operations
         of IPI's subsidiaries, IP Canada, RLtd., RInc., and 3668703 Canada
         Inc., a corporation formed under the laws of Canada ("3668703";
         together with IP Canada, Rltd., RInc., the "Subsidiaries";

                  (b) IPI's reviewed interim financial statements for the
         quarterly periods ended March 31, 2001 and March 31, 2000, prepared in
         accordance with United States GAAP except as otherwise noted therein;

                  (c) AMS's Form 10-KSB for the fiscal year ended December 31,
         2000;

                  (d) AMS's Form 10-QSB for the quarterly period ended March 31,
         2001;

                  (e) The parties' respective tax returns filed with all
         jurisdictions for fiscal years 2000 and 1999 (if applicable);

                  (f) Certificates of Good Standing of each of AMS, IPI, and the
         Subsidiaries from the jurisdiction in which each was incorporated and
         from such other jurisdictions where each is qualified to do business;
         and each party's respective certified copies of Articles of
         Incorporation and Bylaws and all amendments thereto;

                  (g) Such information and reports on pending or threatened
         litigation, claims or disputes as may be reasonably requested;

                  (h) A list of AMS's stockholders, as evidenced by the records
         maintained by AMS's transfer agent; and

                  (i) IPI's business plan for operations of the Survivor
         following the closing of the Merger.

                                       2
<PAGE>

                  The results of each party's due diligence investigations must
         be satisfactory to it, each in its sole discretion.

         4.       The Agreement shall contain, among other things, the customary
covenants, representations and warranties and provisions for indemnification by
IPI and AMS (including those as to corporate organization, authorization and
consents, ownership of assets necessary for the conduct of the businesses
acquired, conflicts with other instruments, title, merchantability of inventory,
disclosure, litigation, intellectual property rights, liens, leases and
contracts, employment agreements and other compensation arrangements and
benefits (including unfunded obligations under pension plans), the absence of
undisclosed liabilities, ERISA, environmental matters, financial statements,
taxes, absence of material adverse changes, etc.) shall survive the closing of
the Merger to the extent the parties may agree. IPI's representations and
warranties shall include, among other things, representations that it owns,
directly or indirectly, 100% of the outstanding stock of each of the
Subsidiaries. The Agreement shall further be conditioned upon the parties
obtaining requisite consents and approvals to the Agreement, including those of
lenders and governmental authorities and agencies. The directors and officers of
the parties shall agree to vote any shares held by them in favor of the Merger.

         5.       Neither IPI nor AMS shall, without the prior consent of the
other, make any public statement, announcement or release to trade publications
or to the press, or make any statements to any competitor, customer or any third
party, with respect to this letter of intent or discussions and negotiations
between the parties, except to the extent that AMS is advised by its counsel
that a public statement is required by law and then only upon prior notice to
IPI.

         6.       Each party agrees that it will not, for a period of sixty (60)
days following the date of this Letter of Intent:

                  (a) solicit any other party to participate in any business
         combination, merger, tender offer, or any transaction alternative to
         the Merger;

                  (b) negotiate in response to any unsolicited proposal
         regarding transactions of the type referred to in (a), above;

                  (c) supply any information to or for the benefit of any third
         party contemplating transactions of the type referred to in (a), above,
         other than press releases or documents required to be filed with the
         SEC; or

                  (d) reveal to any person (other than to its executives,
         directors, counsel and other business advisors and consultants on a
         confidential need-to-know basis) any information concerning our
         negotiations. Notwithstanding the foregoing, nothing shall preclude AMS
         from making such public disclosures as it deems necessary, based on the
         advice of its counsel, in order to comply with the timely public
         disclosure obligations arising under the federal securities laws or the
         rules or policies of the NASD; provided that AMS will use its best
         efforts to communicate to you its intention to make any such disclosure
         as soon as is practicable after determination to make such disclosure
         is made.

The provisions of this paragraph 6 (b), (c), and (d) shall not apply to AMS in
the event its Board of Directors determines, following advice of counsel, that
it must consider competing or alternative proposals presented to it, in order to
fulfill its fiduciary duties to its stockholders. If the Board should elect to
accept any such competing or alternative proposal and the closing thereof shall
occur on or before the expiration of six months from the date hereof, then, upon
such closing, AMS agrees to reimburse IPI for all of its out-of pocket expenses
incurred in connection with the transaction contemplated hereunder (including
any expenses or advances made on behalf of AMS as provided hereunder) up to a
maximum of $100,000.

         7.       The parties agree that until the closing of the Merger and
except as otherwise contemplated herein: (a) the operations of the parties'
respective businesses will be conducted only in the ordinary course; (b) the
operations, books and records, and accounting and other systems of the parties
will be maintained and kept on a basis consistent with current operations,
books, records, and accounting and other systems; and (c) no dividends will be
paid or shares of stock redeemed or cash distributed by either party.

                                       3
<PAGE>

         8.       Each party represents and warrants to the other that it knows
of no, and shall indemnify the other against any liability to, any broker,
finder, consultant or other person entitled to a broker's or finder's or similar
fee in connection with the transaction outlined herein.

         9.       IPI will bear all expenses incurred in connection with the
preparation and execution of this Letter of Intent and the Agreement. Further,
the Agreement shall provide that all additional reasonable expenses of both
parties, their respective counsel, accountants and other advisors, including out
of pocket expenses, shall be borne entirely by IPI, including without
limitation, the costs of registration, proxy statements or information
statements and registration fees. In the event no Agreement is executed or if
the Merger is not implemented for any reason whatsoever, including the lack of
shareholder approval, IPI shall nevertheless reimburse AMS for 100% of its costs
and expenses promptly upon submission of invoice therefor. Upon request, IPI
shall advance reimbursement of AMS's expenses to AMS during the preparation of
the Agreement, the registration statement and the other documents necessary for
the implementation of the Letter of Intent. Simultaneous with the execution of
this Letter of Intent, IPI will lend to AMS the sum of $25,000 which shall be
used by AMI to satisfy its outstanding obligations, including the repayment of a
$15,000 loan to AMS by its president and controlling shareholder, Alfred M.
Schiffrin ("Schiffrin"). If for any reason the Merger does not occur as shall be
provided in the Agreement, AMS agrees to repay such loan by the issuance to IPI
of 25,000 restricted shares of AMS common stock in full satisfaction thereof.

         10.      In the event stockholders of IPI ("Exercising IPI
Stockholders") exercise appraisal rights as provided for under Section 262 of
the General Corporation Law of the State of Delaware ("Appraisal Rights"), and
in the event the Exercising IPI Stockholders hold not less than ten percent
(10%) of the issued and outstanding shares of IPI immediately prior to the
closing of the Merger, either party shall be entitled to terminate the
Agreement. In the event stockholders of AMS ("Exercising AMS Stockholders")
exercise Appraisal Rights, and in the event the Exercising AMS Stockholders hold
not less than ten percent (10%) of the issued and outstanding shares of AMS
immediately prior to the closing of the Merger, either party shall be entitled
to terminate the Agreement. In calculating the percentage holdings of the
Exercising AMS Stockholders, the Merger Shares shall not be considered to be
issued and outstanding.

         11.      This letter sets forth the terms of our preliminary
discussions but it is not to be a binding or enforceable agreement, but as a
statement of the terms of the proposed transaction to be negotiated between the
parties. The parties will be legally bound only by a definitive Agreement,
executed and delivered by each of them (and such other related agreements as may
be necessary or appropriate to carry out the intent expressed herein)
containing, among others, the terms outlined above. This Letter of Intent shall
terminate upon the earlier of (a) the execution and delivery of the Agreement
(b) sixty (60) days from the date hereof unless extended in writing by an
agreement signed by both parties hereto. Notwithstanding the foregoing, the
parties expressly agree that the respective obligations of the parties under
paragraphs 5, 6, 8 and 9 shall be binding upon them, respectively and the
respective obligations of the parties under paragraphs 5, 6, 8 and 9 shall
survive the termination of this Letter of Intent.

         12.      This Letter of Intent is not to be relied upon by or deemed to
be for the benefit of any third party.

         13.      Simultaneous with the execution of this Letter of Intent, IPI
and Schiffrin are entering into an agreement pursuant to which Schiffrin has
agreed to sell to IPI, and IPI has agreed to purchase from Schiffrin, upon
consummation of the Merger, an aggregate of 3,800,000 shares of AMS's common
stock owned of record and beneficially by Schiffrin on the terms and conditions
set forth therein.

                                       4
<PAGE>

         If this letter of intent correctly states our current intentions,
please sign one of the enclosed counterparts and return it to the undersigned.
This letter may be signed in one or more counterparts, each of which shall be
deemed an original but all of which together shall constitute one and the same
instrument.

                                       Very truly yours,

                                       A.M.S. Marketing, Inc.

                                       By: /s/ ALFRED M. SCHIFFRIN
                                           ------------------------------
                                           Alfred M. Schiffrin, President

Agreed this 2nd day
of April, 2001

I Platform, Inc.

By: /s/ WILLIAM M. SMITH
    ------------------------------
    William M. Smith, President

                                       5Exhibit 10.2

                                 IPlatform Inc.
                         100 First Street East, 4th Fl.
                                Toronto, Ontario
                                 Canada M5V 1E1

                                                 April 2, 2001

Mr. Alfred M. Schiffrin
6760 S. Grande Drive
Boca Raton, FL 33433

         Re:  Purchase and Sale of 3,800,000 shares of common stock,
              par value $.001 per share (the "Common Stock") of
              A.M.S. Marketing, Inc., a Delaware corporation ("AMS")
              ------------------------------------------------------

Dear Mr. Schiffrin:

         This letter is to confirm that IPlatform Inc., a Delaware corporation
("IPI"), hereby agrees to purchase from you, and you hereby agree to sell to
IPI, an aggregate of 3,800,000 shares of AMS Common Stock (the "Shares") on the
terms and conditions set forth below.

         1.  Simultaneously herewith, IPI has entered into a Letter of Intent
(the "Letter of Intent") with AMS providing, among other things, for the merger
(the "Merger") of IPI with and into AMS, with AMS as the surviving entity,
pursuant to a Plan and Agreement of Merger to be entered into by the parties as
contemplated therein (the "Merger Agreement").

         2.  The aggregate purchase price payable for the Shares shall be One
Hundred Ten Thousand Dollars ($110,000) payable as follows: Ten Thousand Dollars
in cash simultaneously with the execution of this letter agreement by you as a
good faith deposit (the "Deposit") and the balance at the Closing (as
hereinafter defined) by the delivery of IPI's non-interest bearing promissory
note in such amount (the "Note"). The principal of the Note shall be payable in
four equal installments of Twenty Five Thousand Dollars each, the first of which
shall to be payable upon the later of (a) June 30, 2001 and (b) ten (10) days
following the consummation of the Merger, and each installment thereafter shall
be due and payable on or before 90 days following the payment date of the first
installment.

         3.  The purchase and sale of the Shares (the "Closing") shall occur at
the offices of the Escrow Agent (as defined hereinafter) simultaneously with the
consummation of the Merger or on such other date as the parties hereto shall
agree. The date on which the Closing shall occur is hereinafter referred to as
the "Closing Date".

         4.  At the Closing, IPI shall deliver the Note to you and in exchange
therefore you shall deliver to the Escrow Agent certificates representing the
Shares duly endorsed for transfer with signatures medallion guaranteed or
accompanied by stock powers duly executed in blank with signatures medallion
guaranteed and such other instruments of transfer as may be necessary or
appropriate to transfer, convey and sell to IPI good and marketable title free
and clear of any and all liens, claims, encumbrances or restrictions on transfer
except for restrictions on transfer pursuant to the Securities Act of 1933, as
amended (such certificates, stock powers and other instruments are hereinafter
collectively referred to as the "Transfer Documents").

         5.  On or before the Closing, IPI, you and Bryan Cave LLP or such other
law firm as shall be agreed upon between IPI and you (the "Escrow Agent") shall
enter into an escrow agreement (the "Escrow Agreement") which shall provide,
among other things, for the Escrow Agent to hold the Transfer Documents in
escrow until the Note has been paid in full whereupon the Escrow Agent shall
deliver the Transfer Documents to IPI. So long as the Transfer Documents are
held in escrow, you shall be entitled to vote the Shares but any dividends or
other distributions paid or made with respect thereto shall be held by the
Escrow Agent and shall be delivered together with the Transfer Documents. If any
<PAGE>

installment of the Note shall not be paid on or before its due date or on or
before the expiration of any applicable grace period, the Escrow Agent shall be
authorized to deliver the Transfer Documents to you and you shall be entitled to
retain any installments of the Note paid to you as liquidated damages and not as
a penalty.

         6.  If either of the following shall occur:

                  (a) the Merger Agreement shall not be executed by all of the
parties on or before the expiration of sixty (60) days from the date hereof as
provided in the Letter of Intent or such later date as the parties thereto may
agree; or

                  (b) the Merger Agreement is terminated in accordance with its
terms by any of the parties thereto,

then, in either such event, either party hereto may terminate this letter
agreement by giving written notice to the other at the address set forth above,
in which case this letter agreement shall immediately terminate and be of no
force or effect and neither party shall have any further liability or obligation
to the other hereunder. In the event of such termination, you shall be entitled
to retain the Deposit as liquidated damages and not as a penalty.

         7.  Provided IPI shall have paid the Note in full as and when required
thereunder, you agree that you will not sell any of the additional 200,000
shares of AMS Common Stock owned by you except as follows: 50,000 on and after
March 30, 2002 and an additional 50,000 shares on and after each of June 30,
2002, September 30, 2002 and December 30, 2002.

         8.  You represent and warrant to IPI that:

                  (a) You are the sole legal and beneficial owner of the Shares;
free and clear of any liens, claims, charges, encumbrances, or restrictions on
transfer except for restrictions under the Securities Act of 1933, as amended.

                  (b) The Shares have been duly and validly issued, are fully
paid and non-assessable.

                  (c) You full right, authority and capacity to enter into this
Agreement and to carry out its terms, to sell, assign and transfer the Shares to
IPI in accordance with the terms of this letter agreement and the sale of the
Shares will not require the consent of any other party and will not violate any
agreement to which you are a party or to which the Shares are subject.

                  (d) The Shares are not subject to any voting trust or form of
voting agreement or arrangement.

         9.  IPI represents and warrants to you that:

                  (a) IPI has such knowledge and experience in financial and
business matters as to be capable of evaluating the merits and risks of an
investment in the Shares.

                  (b) IPI has been given full opportunity to ask questions of,
and receive answers concerning the purchase of the Shares and AMS and to obtain
additional information as it deems necessary to evaluate its investment in the
Shares and such information has been provided upon such request. IPI has formed
its own opinion as to the value of the Shares and acknowledges that you have not
made any representations or warranties as to the value of the Shares.

         10. It is agreed that all of the representations and warranties made by
the parties hereto shall be true and correct in all material respects on the
Closing Date as if made on such date, and shall survive the Closing.

         11. This letter agreement shall be governed by and construed in
accordance with the laws of the State of New York without regard to conflict of
laws principles.

                                       2
<PAGE>

         12. This letter agreement may not be amended, modified or altered
except by an agreement in writing signed by the parties hereto. This letter
agreement shall be binding on the parties hereto and their respective successors
and assigns, provided that neither party hereto may assign his or its rights and
obligations hereunder (except by operation of law and the laws of descent and
distribution) without the prior written consent of the other party hereto.

         Please confirm your agreement to the foregoing by signing in the space
provided below whereupon this letter agreement shall become a binding agreement
between us.

                                       Very truly yours,

                                       IPlatform, Inc.

                                       By: /s/ WILLIAM M. SMITH
                                           ----------------------------
                                           William M. Smith, Pres.

CONFIRMED AND AGREED:

/s/ ALFRED M. SCHIFFRIN
----------------------------
Alfred M. Schiffrin

                                       3

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