Document:

EXHIBIT 10.8

                                MERGER AGREEMENT

                                  BY AND AMONG

                         GO2PHARMACY.COM, INC. (Florida)

                                       AND

                        GO2PHARMACY.COM, INC. (Delaware)

                            Dated as of June 26, 2000
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   MERGER AGREEMENT, dated as of June 26, 2000 (the "Agreement"), by and among
go2pharmacy.com, Inc., a corporation existing under the laws of Florida (the
"Purchaser"), go2pharmacy.com, Inc., a corporation existing under the laws of
Delaware (the "Company"), and Dynamic Health Products, Inc., a corporation
existing under the laws of Florida ("Dynamic").

                              W I T N E S S E T H:
                               - - - - - - - - - -

                  WHEREAS, Purchaser wishes to acquire the Company by Merger
(the "Merger");

                  WHEREAS, the stockholders of the Company wish to have the
Company merge with and into Purchaser upon, under and subject to certain terms
and conditions agreed upon by and among the parties as hereinafter set forth;
and

                  WHEREAS, Dynamic owns all of the issued and outstanding
capital stock of Purchaser.

                  NOW, THEREFORE, in consideration of the premises and the
mutual covenants and agreements hereinafter contained, the parties hereby agree
as follows:

                                   Article I
                                     MERGER

                  1.1 Surviving Corporation.

                           The parties hereto agree in accordance with the
provisions of this Agreement and the Florida Business Corporation Act ("FBCA"),
at the Effective Date (as defined in Section 1.6), the Company shall be merged
with and into the Purchaser, and the Purchaser shall be the surviving
corporation (hereinafter sometimes referred to as the "Surviving Corporation")
and shall continue its corporate existence under the laws of the State of
Florida. At the Effective Date the separate existence of the Company shall
cease.
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                  1.2 Effect of the Merger.

                           In accordance with the provisions of this Agreement
and the FBCA, at the Effective Date, all the property, real, personal and mixed
of each of the constituent corporations and all debts due on whatever account to
any of them, including subscriptions to shares and other choses in action
belonging to either of them, shall be taken and deemed to be transferred and
vested in the Surviving Corporation without further act or deed. The Surviving
Corporation shall thenceforth be responsible for all the liabilities and
obligations of the constituent corporations, but the liabilities of the
constituent corporations or their shareholders, directors or officers shall not
be affected, nor shall the rights of the creditors thereof or of any persons
dealing with the constituent corporations, or any liens upon the property of
such corporations, be impaired by the Merger and any claim existing or action or
proceeding pending by or against any of the constituent corporations may be
prosecuted to judgment as if the Merger had not taken place, and the Surviving
Corporation may be proceeded against or substituted in its place.

                  1.3 Articles of Incorporation.

                           The Articles of Incorporation of the Purchaser, as in
effect immediately prior to the Effective Time shall be the Articles of
Incorporation of the Surviving Corporation.

                  1.4 By-Laws.

                           The By-Laws of the Purchaser, as in effect
immediately prior to the Effective Time, shall be the By-Laws of the Surviving
Corporation until amended as therein provided.

                  1.5 Directors and Officers.

                           At the Effective Time, the Board of Directors shall
consist of seven members. The members of the Board shall be Jugal K. Taneja,
Mihir K. Taneja, Kotha S. Sekharam, Joseph Zappala, Bartholomew Lawson, David
Dalton and George L. Stuart, Jr.. Mihir K. Taneja will be the Chief Executive
Officer and Carol Dore-Falcone will be the Chief Financial Officer of the
Purchaser as of the Effective Date. Each of the foregoing to hold office in
accordance with the Articles of Incorporation and By-Laws of the Surviving
Corporation.

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                  1.6 Effective Date.

                           The Merger shall become effective on the date of
filing of the Articles of Merger with the Department of State of the State of
Florida in accordance with the FBCA (the "Effective Date"), which shall occur
concurrently with the closing of the Surviving Corporation's initial public
offering.

                  1.7 Additional Actions.

                           If, at any time after the Effective Date, the
Surviving Corporation shall consider or be advised that any further assignments
or assurances in law or any other acts are necessary or desirable (i) to vest,
perfect or confirm, of record or otherwise, in the Surviving Corporation, title
to and possession of any property or right of the Company acquired or to be
acquired by reason of, or as a result of, the Merger, or (ii) otherwise to carry
out the purposes of this Agreement, the Company and its proper officers and
directors shall be deemed to have granted to the Surviving Corporation an
irrevocable power of attorney, coupled with an interest, to execute and deliver
all such proper deeds, assignments and assurances in law and to do all acts
necessary or proper to vest, perfect or confirm title to and possession of such
property or rights in the Surviving Corporation and otherwise to carry out the
purposes of this Agreement; and the proper officers and directors of the
Surviving Corporation are fully authorized in the name of the Company or
otherwise to take any and all such action.

                  1.8 Tax Consequences.

                           It is intended that the Merger shall constitute a
tax-free reorganization within the meaning of Section 368(a)(1)(A) of the
Internal Revenue Code of 1986, as amended (the "Code"), and that this Agreement
shall constitute a "plan of reorganization" for the purposes of Section 368 of
the Code.

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                                   Article II
                              CONVERSION OF SHARES

                  2.1 Conversion of the Company's Common Stock.

                           Each of the 3,000,000 shares of the Company's
outstanding common stock, $.01 par value per share ("Company Common Stock"),
issued and outstanding immediately prior to the Effective Date shall, by virtue
of the Merger and without any action on the part of holder thereof, be converted
into and exchangeable for one share of the Purchaser's common stock, $.01 par
value per share ("Purchaser Common Stock"). From and after the Effective Date,
each outstanding certificate theretofore representing shares of Company Common
Stock shall be deemed for all purposes to evidence ownership of and to represent
the same number of shares of Purchaser Common Stock.

                  2.2 Exchange of Shares.

                           (a) Upon surrender of a certificate of Company Common
Stock ("Certificate") for cancellation to the Purchaser or to such agent or
agents as may be appointed by the Purchaser, together with such letter of
transmittal as may be required, duly executed, the holder of such Certificate
shall be entitled to receive in exchange therefor a certificate representing
that same number of shares of Purchaser Common Stock and the Certificate so
surrendered shall forthwith be cancelled.

                           (b) After the Effective Date there shall be no
transfers on the stock transfer books of the Surviving Corporation of the shares
of Company Common Stock which were outstanding immediately prior to the
Effective Date. If, after the Effective Date, Certificates representing such
shares are presented for transfer to the Surviving Corporation, they shall be
cancelled and exchanged for certificates representing shares of Purchaser Common
Stock as provided in this Section 2.

                           (c) The Purchaser Common Stock issuable to
stockholders of the Company has not been registered under the Securities Act of
1933, as amended (the "Act") or any

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state securities acts and is issued in reliance upon certain exemptions
contained in federal and state securities laws. There are substantial
restrictions on the transferability of the Purchaser Common Stock.

                           (d) Each certificate representing the shares of
Purchaser Common Stock issuable hereunder and any other securities issued in
respect of the shares of Purchaser Common Stock, upon any stock split, stock
dividend, recapitalization, merger, consolidation or similar event, shall
(unless otherwise permitted or unless the shares of Purchaser Common Stock
evidenced by such certificate shall have been registered under the Act) also be
stamped or otherwise imprinted with a legend in the following form (in addition
to any legend required under applicable state securities laws):

                  "THESE SECURITIES HAVE NOT BEEN REGISTERED UNDER THE
                  SECURITIES ACT OF 1933 OR ANY STATE SECURITIES LAWS. THEY MAY
                  NOT BE SOLD OR OFFERED FOR SALE IN THE ABSENCE OF AN EFFECTIVE
                  REGISTRATION STATEMENT AS TO THE SECURITIES UNDER SAID ACT AND
                  ANY APPLICABLE STATE SECURITIES LAW OR AN OPINION OF COUNSEL
                  SATISFACTORY TO THE COMPANY THAT SUCH REGISTRATION IS NOT
                  REQUIRED."

                                  Article III
                  REPRESENTATIONS AND WARRANTIES OF THE COMPANY

                           The Company hereby represents and warrants to the
Purchaser that:

                  3.1 Organization and Good Standing.

                  The Company is a corporation duly organized, validly existing
and in good standing under the laws its jurisdiction of incorporation and has
all requisite corporate power and authority to own, lease and operate its
properties and to carry on its business as now conducted. The Company is duly
qualified or authorized to do business as a foreign corporation and is in good
standing under the laws of (i) each jurisdiction in which it owns or leases real
property and

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(ii) each other jurisdiction in which the conduct of its business or the
ownership of its assets requires such qualification and where a failure to be so
qualified would have a material adverse effect on the business, assets or
financial condition of Company and its subsidiaries taken as a whole ("Material
Adverse Effect").

                  3.2 Authorization of Agreement.

                  The Company has all requisite power, authority and legal
capacity to execute and deliver this Agreement, and each other agreement,
document, or instrument or certificate contemplated by this Agreement or to be
executed by the Company in connection with the consummation of the transactions
contemplated by this Agreement (collectively, the "Company Documents"), and to
consummate the transactions contemplated hereby and thereby. This Agreement has
been, and each of the Company Documents will be at or prior to the Effective
Date, duly and validly executed and delivered by each the Company and (assuming
the due authorization, execution and delivery by the other parties hereto and
thereto) this Agreement constitutes, and each of the Company Documents when so
executed and delivered will constitute, legal, valid and binding obligations of
the Company, enforceable against the Company in accordance with their respective
terms, subject to applicable bankruptcy, insolvency, reorganization, moratorium
and similar laws affecting creditors' rights and remedies generally, and
subject, as to enforceability, to general principles of equity, including
principles of commercial reasonableness, good faith and fair dealing (regardless
of whether enforcement is sought in a proceeding at law or in equity).

                  3.3 Capitalization.

                  (a) The authorized capital stock of the Company consists of
24,000,000 shares of Common Stock, $.01 par value. As of the date hereof, there
are 3,015,000 shares of Common

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Stock issued and outstanding. All of the issued and outstanding shares of Common
Stock were duly authorized for issuance and are validly issued, fully paid and
non-assessable.

                  (b) There is no existing option, warrant, call, right,
commitment or other agreement of any character to which any the Company is a
party requiring, and there are no securities of the Company outstanding which
upon conversion or exchange would require, the issuance, sale or transfer of any
additional shares of capital stock or other equity securities of the Company or
other securities convertible into, exchangeable for or evidencing the right to
subscribe for or purchase shares of capital stock or other equity securities of
the Company. The Company is not a party to any voting trust or other voting
agreement with respect to any of the shares of Company Common Stock or to any
agreement relating to the issuance, sale, redemption, transfer or other
disposition of the capital stock of the Company.

                  3.4 Subsidiaries. The Company has no subsidiaries.

                  3.5 Corporate Records.

                  (a) The Company has delivered to the Purchaser true, correct
and complete copies of the certificate of incorporation and by-laws of the
Company. At or prior to the Effective Time, the Company will deliver to the
Purchaser copies of the certificates of incorporation of the Company (certified
by the Secretary of State or other appropriate official of the applicable
jurisdiction of organization) and the by-laws (certified by the secretary,
assistant secretary or other appropriate officer).

                  (b) The minute book of the Company previously made available
to the Purchaser contains complete and accurate records of all meetings and
accurately reflect all other corporate action of the stockholders and board of
directors (including committees thereof) of the Company. Before the Effective
Date, true, correct and complete copies of the stock certificate book and

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stock transfer ledger of the Company will be made available to the Purchaser.
All stock transfer taxes levied or payable with respect to all transfers of
shares of the Company prior to the date hereof have been paid and appropriate
transfer tax stamps affixed.

                  3.6 Conflicts; Consents of Third Parties.

                  (a) None of the execution and delivery by the Company of this
Agreement and the Company Documents, the consummation of the transactions
contemplated hereby or thereby, or compliance by the Company with any of the
provisions hereof or thereof will (i) conflict with, or result in the breach of,
any provision of the certificate of incorporation or by-laws of the Company;
(ii) conflict with, violate, result in the breach or termination of, or
constitute a default under any note, bond, mortgage, indenture, license,
agreement or other instrument or obligation to which the Company is a party or
by which it or any of its properties or assets is bound; (iii) violate any
statute, rule, regulation, order or decree of any governmental body or authority
by which the Company is bound; or (iv) result in the creation of any lien,
charge or encumbrance upon the properties or assets of the Company except, in
case of clauses (ii), (iii) and (iv), for such violations, breaches or defaults
as would not, individually or in the aggregate, have a Material Adverse Effect.

                  (b) No consent, waiver, approval, order, permit or
authorization of, or declaration or filing with, or notification to, any person
or governmental body is required on the part of the Company in connection with
the execution and delivery of this Agreement or the Company Documents, or the
compliance by the Company with any of the provisions hereof or thereof.

                  3.7 Ownership and Transfer of Shares.

                  To the knowledge of the Company, each of the stockholders of
the Company (each, a "Seller") is the record and beneficial owner of the shares
of Company Common Stock

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indicated as being owned by such Seller on Schedule 3.7, free and clear of any
and all liens, charges or encumbrances of any kind or nature ("Liens").

                  3.8 Financial Statements.

                  The Company has delivered to the Purchaser copies of its
audited balance sheet as of March 31, 2000, and the related audited statement of
income and cash flows for the period from February 18, 2000 (date of inception)
to March 31, 2000 (the "Financial Statements"). The Financial Statements are
complete and correct in all material respects, have been prepared in accordance
with GAAP and present fairly the financial position, results of operations and
cash flows of the Company as at the dates and for the period indicated.

                  3.9 No Undisclosed Liabilities.

                  The Company does not have any indebtedness, obligations,
guarantees or liabilities of any kind (whether accrued, absolute, contingent or
otherwise, and whether due or to become due) that would have been required to be
reflected in, reserved against or otherwise described on the Financial
Statements or in the notes thereto in accordance with GAAP which are not fully
reflected in, reserved against or otherwise described in the Financial
Statements or the notes thereto or which were not incurred in the ordinary
course of business since the date of the Financial Statements.

                  3.10 Intentionally omitted.

                  3.11 Taxes.

                  (a) Except as set forth on Schedule 3.11, (A) all federal,
state, local, sales, use or other tax returns of any kind or nature ("Tax
Returns") required to be filed by or on behalf of the Company have been properly
prepared and duly and timely filed with the appropriate taxing

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authorities in all jurisdictions in which such Tax Returns are required to be
filed (after giving effect to any valid extensions of time in which to make such
filings), and all such Tax Returns were true, complete and correct in all
material respects; (B) all amounts shown on such Tax Returns (including interest
and penalties) as due from the Company ("Taxes") have been fully and timely
paid, and adequate reserves or accruals for Taxes have been provided for in the
Company's financial statements with respect to any period for which Tax Returns
have not yet been filed or for which Taxes are not yet due and owing; and (C)
the Company has not executed or filed with the IRS or any other taxing authority
any agreement, waiver or other document or arrangement extending or having the
effect of extending the period for assessment or collection of Taxes (including,
but not limited to, any applicable statute of limitation), and no power of
attorney with respect to any Tax matter is currently in force.

                  (b) The Company does not presently have any employees, and
since its date of incorporation, has never employed any persons.

                  (c) Purchaser has received complete copies of (A) all material
federal, state, local and foreign income or franchise Tax Returns of the Company
relating to the taxable periods since its date of incorporation, and (B) any
audit report issued within the last three years relating to Taxes due from or
with respect to the Company.

                  (d) All deficiencies asserted or assessments made as a result
of any examinations by the IRS or any other taxing authority of the Tax Returns
of or covering or including the Company have been fully paid, and there are no
other audits or investigations by any taxing authority in progress, nor has the
Company received any notice from any taxing authority that it intends to conduct
such an audit or investigation. No issue has been raised by a federal, state,
local or foreign taxing authority in any current or prior examination which, by
application of the

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same or similar principles, could reasonably be expected to result in a proposed
deficiency for any subsequent taxable period.

                  (e) There are no Liens as a result of any unpaid Taxes upon
any of the assets of the Company.

                  3.12 Real Property. The Company does not own, lease or
otherwise control any real property.

                  3.13 Tangible Personal Property. The Company does not own,
lease or otherwise control any tangible personal property.

                  3.14 Intangible Property.

                  Schedule 3.14 contains a complete and correct list of each
URL, patent, trademark, trade name, service mark and copyright owned or used by
Company, as well as all registrations thereof and pending applications therefor,
and each license or other agreement relating thereto. Except as set forth on
Schedule 3.14, each of the foregoing is owned by the party shown on such
Schedule as owning the same, free and clear of all mortgages, claims, liens,
security interests, charges and encumbrances and is in good standing and, to the
knowledge of the Company, is not the subject of any challenge. There have been
no claims made and the Company has not received any notice or otherwise knows or
has reason to believe that any of the foregoing is invalid or conflicts with the
asserted rights of others. The Company possesses all patents, patent licenses,
trade names, trademarks, service marks, brand marks, brand names, copyrights,
know-how, formulate and other proprietary and trade rights necessary for the
conduct of its business as now conducted, not subject to any restrictions and
without any known conflict with the rights of others and the Company has not
forfeited or otherwise relinquished any such patent, patent license, trade name,
trademark, service mark, brand mark, brand name, copyright,

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know-how, formulate or other proprietary right necessary for the conduct of its
business as conducted on the date hereof.

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<PAGE>

                  3.15 Material Contracts.

                  Schedule 3.15 sets forth all of the contracts to which the
Company is a party or by which it is bound (collectively, the "Material
Contracts"). There have been made available to the Purchaser, its affiliates and
their representatives true and complete copies of all of the Material Contracts.
All of the Material Contracts and other agreements are in full force and effect
and are the legal, valid and binding obligation of the Company, enforceable
against them in accordance with its terms, subject to applicable bankruptcy,
insolvency, reorganization, moratorium and similar laws affecting creditors'
rights and remedies generally and subject, as to enforceability, to general
principles of equity (regardless of whether enforcement is sought in a
proceeding at law or in equity). The Company is not in default in any material
respect under any Material Contracts, nor, to the knowledge of the Company, is
any other party to any Material Contract in default thereunder in any material
respect.

                  3.16 Litigation.

                  There is no suit, action, proceeding, investigation, claim or
order pending or, to the knowledge of the Company, overtly threatened against
the Company, or against any of the officers, directors or key employees of the
Company with respect to their business activities on behalf of the Company,
which, if adversely determined, would have a Material Adverse Effect, before any
court, or before any governmental department, commission, board, agency, or
instrumentality; nor to the knowledge of the Company, is there any reasonable
basis for any such action, proceeding, or investigation.

                  3.17 Compliance with Laws; Permits.

                  The Company is in compliance with all laws applicable to the
Company or to the conduct of the business or operations of the Company or the
use of its properties

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(including any leased properties) and assets, except for such non-compliances as
would not, individually or in the aggregate, have a Material Adverse Effect. The
Company has all governmental permits and approvals from state, federal or local
authorities which are required for the Company to operate its business, except
for those the absence of which would not, individually or in the aggregate, have
a Material Adverse Effect.

                  3.18 Insurance.

                  The Company does not maintain any insurance.

                  3.19 Receivables; Payables.

                  (a) The Company has no accounts receivable as of the date
hereof.

                  (b) All accounts payable of the Company reflected in the
Balance Sheet or arising after the date thereof will be paid prior to the
Effective Date.

                  3.20 Banks.

                  Schedule 3.20 contains a complete and correct list of the
names and locations of all banks in which Company has accounts or safe deposit
boxes and the names of all persons authorized to draw thereon or to have access
thereto. No person holds a power of attorney to act on behalf of the Company.

                  3.21 No Misrepresentation.

                  No representation or warranty of the Company contained in this
Agreement or in any schedule hereto or in any certificate or other instrument
furnished by the Company to the Purchaser pursuant to the terms hereof, contains
any untrue statement of a material fact or omits

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to state a material fact necessary to make the statements contained herein or
therein not misleading.

                  3.22 Financial Advisors.

                  No Person has acted, directly or indirectly, as a broker,
finder or financial advisor for the Company in connection with the transactions
contemplated by this Agreement and no Person is entitled to any fee or
commission or like payment in respect thereof.

                                   Article IV

                   REPRESENTATIONS AND WARRANTIES OF PURCHASER

                                   AND DYNAMIC

                  4.1 Organization and Good Standing.

                  The Purchaser is a corporation duly organized, validly
existing and in good standing under the laws its jurisdiction of incorporation
and has all requisite corporate power and authority to own, lease and operate
its properties and to carry on its business as now conducted. The Purchaser is
duly qualified or authorized to do business as a foreign corporation and is in
good standing under the laws of (i) each jurisdiction in which it owns or leases
real property and (ii) each other jurisdiction in which the conduct of its
business or the ownership of its assets requires such qualification and where a
failure to be so qualified would have a Material Adverse Effect.

                  4.2 Authorization of Agreement.

                  The Purchaser has all requisite power, authority and legal
capacity to execute and deliver this Agreement, and each other agreement,
document, or instrument or certificate contemplated by this Agreement or to be
executed by the Purchaser in connection with the

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consummation of the transactions contemplated by this Agreement (collectively,
the "Purchaser Documents"), and to consummate the transactions contemplated
hereby and thereby. This Agreement has been, and each of the Purchaser Documents
will be at or prior to the Effective Date, duly and validly executed and
delivered by the Purchaser and (assuming the due authorization, execution and
delivery by the other parties hereto and thereto) this Agreement constitutes,
and each of the Purchaser Documents when so executed and delivered will
constitute, legal, valid and binding obligations of the Purchaser, enforceable
against the Purchaser in accordance with their respective terms, subject to
applicable bankruptcy, insolvency, reorganization, moratorium and similar laws
affecting creditors' rights and remedies generally, and subject, as to
enforceability, to general principles of equity, including principles of
commercial reasonableness, good faith and fair dealing (regardless of whether
enforcement is sought in a proceeding at law or in equity).

                  4.3 Capitalization.

                  (a) The authorized capital stock of the Purchaser consists of
24,000,000 shares of Purchaser Common Stock, $.01par value, and 6,000,000 shares
of blank check preferred stock ("Preferred Stock"). As of the date hereof, there
are 3,015,000 shares of Common Stock and 150,000 shares of Preferred Stock
issued and outstanding. All of the issued and outstanding shares of Purchaser
Common Stock and Preferred Stock were duly authorized for issuance and are
validly issued, fully paid and non-assessable.

                  (b) There is no existing option, warrant, call, right,
commitment or other agreement of any character to which any the Purchaser is a
party requiring, and there are no securities of the Purchaser outstanding which
upon conversion or exchange would require, the issuance, sale or transfer of any
additional shares of capital stock or other equity securities of the Purchaser
or other securities convertible into, exchangeable for or evidencing the right
to

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subscribe for or purchase shares of capital stock or other equity securities of
the Purchaser. The Purchaser is not a party to any voting trust or other voting
agreement with respect to any of the shares of Purchaser Common Stock or to any
agreement relating to the issuance, sale, redemption, transfer or other
disposition of the capital stock of the Purchaser.

                  4.4 Subsidiaries. Schedule 4.4 hereto sets forth the name of
each subsidiary of the Purchaser, and, with respect to each Subsidiary, the
jurisdiction in which it is incorporated or organized, the jurisdictions, if
any, in which it is qualified to do business, the number of shares of its
authorized capital stock, the number and class of shares thereof duly issued and
outstanding. The Purchaser owns 100% of the issued and outstanding capital stock
or equity interests of each Subsidiary. The outstanding shares of capital stock
or equity interests of each Subsidiary are validly issued, fully paid and
non-assessable, and all such shares or other equity interests represented as
being owned by Purchaser are owned by it free and clear of any and all liens,
pledges, encumbrances, charges, agreements or claims of any kind whatsoever,
except as set forth in Schedule 4.4 hereto. No shares of capital stock are held
by any Subsidiary as treasury stock. There is no existing option, warrant, call,
commitment or agreement to which any Subsidiary is a party requiring, and there
are no convertible securities of any Subsidiary outstanding which upon
conversion would require, the issuance of any additional shares of capital stock
or other equity interests of any Subsidiary or other securities convertible into
shares of capital stock or other equity interests of any Subsidiary or other
equity security of any Subsidiary. Each Subsidiary is a duly organized and
validly existing corporation or other entity in good standing under the laws of
the jurisdiction of its incorporation and is duly qualified to do business and
is in good standing under the laws of (i) each jurisdiction in which it owns or
leases real property and (ii) each other jurisdiction in which the conduct of
its business or the ownership of its assets requires such qualification and
where a failure to be so qualified would have a

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Material Adverse Effect. Each Subsidiary has all requisite corporate power and
authority to own its properties and carry on its business as presently
conducted.

                  4.5 Conflicts; Consents of Third Parties. None of the
execution and delivery by the Purchaser of this Agreement and the Purchaser
Documents, the consummation of the transactions contemplated hereby or thereby,
or compliance by the Purchaser with any of the provisions hereof or thereof will
(i) conflict with, or result in the breach of, any provision of the certificate
of incorporation or by-laws or comparable organizational documents of the
Purchaser or any Subsidiary; (ii) conflict with, violate, result in the breach
or termination of, or constitute a default under any note, bond, mortgage,
indenture, license, agreement or other instrument or obligation to which the
Purchaser or any Subsidiary is a party or by which any of them or any of their
respective properties or assets is bound; (iii) violate any statute, rule,
regulation, order or decree of any governmental body or authority by which the
Purchaser or any Subsidiary is bound; or (iv) result in the creation of any
lien, charge or encumbrance upon the properties or assets of the Purchaser or
any Subsidiary except, in case of clauses (ii), (iii) and (iv), for such
violations, breaches or defaults as would not, individually or in the aggregate,
have a Material Adverse Effect.

                  (a) No consent, waiver, approval, order, permit or
authorization of, or declaration or filing with, or notification to, any person
or governmental body is required on the part of the Purchaser or any Subsidiary
in connection with the execution and delivery of this Agreement or the Purchaser
Documents, or the compliance by the Purchaser with any of the provisions hereof
or thereof.

                  4.6 Financial Statements.

                  The Purchaser has delivered to the Company copies of the
audited balance sheets of the Purchaser and its Subsidiaries as at March 31,
1999 and 2000 and the related audited

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statements of income and of cash flows of the Purchaser and its Subsidiaries for
the years then ended (such audited statements, including the related notes and
schedules thereto, are referred to herein as the "Financial Statements"). Each
of the Financial Statements is complete and correct in all material respects,
has been prepared in accordance with GAAP (subject to normal year-end
adjustments in the case of the unaudited statements) and in conformity with the
practices consistently applied by the Purchaser and its Subsidiaries without
modification of the accounting principles used in the preparation thereof and
presents fairly the financial position, results of operations and cash flows of
the Purchaser and its Subsidiaries as at the dates and for the periods
indicated.

                  For the purposes hereof, the balance sheet of the Purchaser
and its Subsidiaries as at March 31, 2000 is referred to as the "Balance Sheet"
and March 31, 2000, is referred to as the "Balance Sheet Date".

                  4.7 No Undisclosed Liabilities.

                  Neither the Purchaser nor any Subsidiary has any indebtedness,
obligations, guarantees or liabilities of any kind (whether accrued, absolute,
contingent or otherwise, and whether due or to become due) that would have been
required to be reflected in, reserved against or otherwise described on the
Balance Sheet or in the notes thereto in accordance with GAAP which are not
fully reflected in, reserved against or otherwise described in the Balance Sheet
or the notes thereto or which were not incurred in the ordinary course of
business consistent with past practice since the Balance Sheet Date.

                  4.8 Absence of Certain Developments. Except as expressly
contemplated by this Agreement or as set forth on Schedule 4.8, since the
Balance Sheet Date:

                                       19
<PAGE>

                           (i) there has not been any Material Adverse Change
nor has there occurred any event which is reasonably likely to result in a
Material Adverse Change;

                           (ii) there has not been any damage, destruction or
loss, whether or not covered by insurance, with respect to the property and
assets of the Purchaser or any Subsidiary having a replacement cost of more than
$25,000 for any single loss or $100,000 for all such losses;

                           (iii) there has not been any declaration, setting
aside or payment of any dividend or other distribution in respect of any shares
of capital stock of the Purchaser or any repurchase, redemption or other
acquisition by the Purchaser or any Subsidiary of any outstanding shares of
capital stock or other securities of, or other ownership interest in, the
Purchaser or any Subsidiary;

                           (iv) neither the Purchaser nor any Subsidiary has
awarded or paid any bonuses to employees of the Purchaser or any Subsidiary with
respect to the fiscal year ended March 31, 2000, except to the extent accrued on
the Balance Sheet or entered into any employment, deferred compensation,
severance or similar agreement (nor amended any such agreement) or agreed to
increase the compensation payable or to become payable by it to any of the
Purchaser's or any Subsidiary's directors, officers, employees, agents or
representatives or agreed to increase the coverage or benefits available under
any severance pay, termination pay, vacation pay, Purchaser awards, salary
continuation for disability, sick leave, deferred compensation, bonus or other
incentive compensation, insurance, pension or other employee benefit plan,
payment or arrangement made to, for or with such directors, officers, employees,
agents or representatives (other than normal increases in the ordinary course of
business consistent with past practice and that in the aggregate have not
resulted in a material increase in the benefits or compensation expense of the
Purchaser and its Subsidiaries taken as a whole);

                                       20
<PAGE>

                           (v) there has not been any change by the Purchaser or
any Subsidiary in accounting or tax reporting principles, methods or policies;

                           (vi) neither the Purchaser nor any Subsidiary has
entered into any transaction or Contract or conducted its business other than in
the ordinary course consistent with past practice;

                           (vii) neither the Purchaser nor any Subsidiary has
failed to promptly pay and discharge current liabilities except where disputed
in good faith by appropriate proceedings;

                           (viii) neither the Purchaser nor any Subsidiary has
made any loans, advances or capital contributions to, or investments in, any
officer, director, employee, affiliate (natural person or business entity) or
relative of any of the foregoing (collectively, "Affiliate") or paid any fees or
expenses to any Affiliate of the Purchaser;

                           (ix) neither the Purchaser nor any Subsidiary has
mortgaged, pledged or subjected to any lien, charge or encumbrance any of its
assets, or acquired any assets or sold, assigned, transferred, conveyed, leased
or otherwise disposed of any assets of the Purchaser or any Subsidiary, except
for assets acquired or sold, assigned, transferred, conveyed, leased or
otherwise disposed of in the ordinary course of business consistent with past
practice;

                           (x) neither the Purchaser nor any Subsidiary has
discharged or satisfied any lien, charge or encumbrance, or paid any obligation
or liability (fixed or contingent), except in the ordinary course of business
consistent with past practice and which, in the aggregate, would not be material
to the Purchaser and its Subsidiaries taken as a whole;

                           (xi) neither the Purchaser nor any Subsidiary has
canceled or compromised any debt or claim or amended, canceled, terminated,
relinquished, waived or released any Contract or right except in the ordinary
course of business consistent with past

                                       21
<PAGE>

practice and which, in the aggregate, would not be material to the Purchaser and
its Subsidiaries taken as a whole;

                           (xii) neither the Purchaser nor any Subsidiary has
made or committed to make any capital expenditures or capital additions or
betterments in excess of $50,000 individually or $100,000 in the aggregate;

                           (xiii) neither the Purchaser nor any Subsidiary has
instituted or settled any material legal proceeding; and

                           (xiv) neither the Purchaser nor any Subsidiary has
agreed to do anything set forth in this Section 4.8.

                  4.9 Taxes.

                  (a) Except as set forth on Schedule 4.9, (A) all Tax Returns
required to be filed by or on behalf of the Purchaser or any Subsidiary have
been properly prepared and duly and timely filed with the appropriate taxing
authorities in all jurisdictions in which such Tax Returns are required to be
filed (after giving effect to any valid extensions of time in which to make such
filings), and all such Tax Returns were true, complete and correct in all
material respects; (B) all Taxes have been fully and timely paid, and adequate
reserves or accruals for Taxes have been provided for in the Purchaser's or the
Subsidiary's financial statements with respect to any period for which Tax
Returns have not yet been filed or for which Taxes are not yet due and owing;
and (C) neither the Purchaser nor any Subsidiary has executed or filed with the
IRS or any other taxing authority any agreement, waiver or other document or
arrangement extending or having the effect of extending the period for
assessment or collection of Taxes (including, but not limited to, any applicable
statute of limitation), and no power of attorney with respect to any Tax matter
is currently in force.

                                       22
<PAGE>

                  (b) The Purchaser and each Subsidiary have complied in all
material respects with all applicable laws, rules and regulations relating to
the payment and withholding of Taxes and have duly and timely withheld from
employee salaries, wages and other compensation and has paid over to the
appropriate taxing authorities all amounts required to be so withheld and paid
over for all periods under all applicable laws.

                  (c) The Company has received complete copies of (A) all
material federal, state, local and foreign income or franchise Tax Returns of
the Purchaser or any Subsidiary relating to the taxable periods since 1998, and
(B) any audit report issued within the last three years relating to Taxes due
from or with respect to the Purchaser or any Subsidiary.

                  (d) Except as set forth on Schedule 4.9, all deficiencies
asserted or assessments made as a result of any examinations by the IRS or any
other taxing authority of the Tax Returns of or covering or including the
Purchaser or any Subsidiary have been fully paid, and there are no other audits
or investigations by any taxing authority in progress, nor has the Purchaser or
any Subsidiary received any notice from any taxing authority that it intends to
conduct such an audit or investigation. No issue has been raised by a federal,
state, local or foreign taxing authority in any current or prior examination
which, by application of the same or similar principles, could reasonably be
expected to result in a proposed deficiency for any subsequent taxable period.

                  (e) There are no Liens as a result of any unpaid Taxes upon
any of the assets of the Purchaser or any Subsidiary.

                  4.10 Litigation.

                  Except as set forth in Schedule 4.10, there is no suit,
action, proceeding, investigation, claim or order pending or, to the knowledge
of the Purchaser or any Subsidiary,

                                       23
<PAGE>

overtly threatened against the Purchaser or any of its Subsidiaries, or against
any of the officers, directors or key employees of the Purchaser or any of its
Subsidiaries with respect to their business activities on behalf of the
Purchaser or any Subsidiary, which, if adversely determined, would have a
Material Adverse Effect, before any court, or before any governmental
department, commission, board, agency, or instrumentality; nor to the knowledge
of the Purchaser or any Subsidiary, is there any reasonable basis for any such
action, proceeding, or investigation.

                  4.11 Compliance with Laws; Permits.

                  (a) The Purchaser and each of its Subsidiaries is in
compliance with all laws applicable to the Purchaser and its Subsidiaries or to
the conduct of the business or operations of the Purchaser and its Subsidiaries
or the use of their respective properties (including any leased properties) and
assets, except for such non-compliances as would not, individually or in the
aggregate, have a Material Adverse Effect. The Purchaser and each of its
Subsidiaries has all governmental permits and approvals from state, federal or
local authorities which are required for the Purchaser and each of its
Subsidiaries to operate its business, except for those the absence of which
would not, individually or in the aggregate, have a Material Adverse Effect.

                  4.12 Real Property. Schedule 4.12 sets forth a complete list
of (i) all real property and interests in real property owned in fee by the
Purchaser and its Subsidiaries (individually, an "Owned Property" and
collectively, the "Owned Properties"), and (ii) all real property and interests
in real property leased by the Purchaser and its Subsidiaries (individually, a
"Real Property Lease" and the real properties specified in such leases, together
with the Owned Properties, being referred to herein individually as a "Purchaser
Property" and collectively as the "Purchaser Properties") as lessee or lessor.
The Purchaser and its Subsidiaries have good and marketable fee title to all
Owned Property, free and clear of all Liens of any nature whatsoever except
Liens set forth on Schedule 4.12. The Purchaser Property constitutes all
interests in real

                                       24
<PAGE>

property currently used or currently held for use in connection with the
business of the Purchaser and its Subsidiaries and which are necessary for the
continued operation of the business of the Purchaser and its Subsidiaries as the
business is currently conducted. The Purchaser and its Subsidiaries have a valid
and enforceable leasehold interest under each of the Real Property Leases,
subject to applicable bankruptcy, insolvency, reorganization, moratorium and
similar laws affecting creditors' rights and remedies generally and subject, as
to enforceability, to general principles of equity (regardless of whether
enforcement is sought in a proceeding at law or in equity), and neither the
Purchaser nor any Subsidiary has received any written notice of any default or
event that with notice or lapse of time, or both, would constitute a default by
the Purchaser or any Subsidiary under any of the Real Property Leases.

                  4.13 Tangible Personal Property.

                  (a) Schedule 4.13 sets forth all leases of personal property
("Personal Property Leases") involving annual payments in excess of $25,000
relating to personal property used in the business of the Purchaser or any of
its Subsidiaries or to which the Purchaser or any of its Subsidiaries is a party
or by which the properties or assets of the Purchaser or any of its Subsidiaries
is bound. The Purchaser has delivered or otherwise made available to the
Purchaser true, correct and complete copies of the Personal Property Leases,
together with all amendments, modifications or supplements thereto.

                  (b) The Purchaser and each of its Subsidiaries have a valid
leasehold interest under each of the Personal Property Leases under which it is
a lessee, subject to applicable bankruptcy, insolvency, reorganization,
moratorium and similar laws affecting creditors' rights and remedies generally
and subject, as to enforceability, to general principles of equity (regardless
of whether enforcement is sought in a proceeding at law or in equity), and there
is no default under any Personal Property Lease by the Purchaser or any of its
Subsidiaries or, by any

                                       25
<PAGE>

other party thereto, and no event has occurred that with the lapse of time or
the giving of notice or both would constitute a default thereunder.

                  (c) The Purchaser and its Subsidiaries have good and
marketable title to all of the items of tangible personal property reflected in
the Balance Sheet (except as sold or disposed of subsequent to the date thereof
in the ordinary course of business consistent with past practice), free and
clear of any and all Liens, except those which would not have a Material Adverse
Effect. All such items of tangible personal property which, individually or in
the aggregate, are material to the operation of the business of the Purchaser
and its Subsidiaries are in good condition and in a state of good maintenance
and repair (ordinary wear and tear excepted) and are suitable for the purposes
used.

                  (d) All of the items of tangible personal property used by the
Purchaser and its Subsidiaries under the Personal Property Leases are in good
condition and repair (ordinary wear and tear excepted) and are suitable for the
purposes used.

                  4.14 Intangible Property.

                  Schedule 4.14 contains a complete and correct list of each
URL, patent, trademark, trade name, service mark and copyright owned or used by
Purchaser and/or its Subsidiaries, as well as all registrations thereof and
pending applications therefor, and each license or other agreement relating
thereto. Except as set forth on Schedule 4.14, each of the foregoing is owned by
the party shown on such Schedule as owning the same, free and clear of all
mortgages, claims, liens, security interests, charges and encumbrances and is in
good standing and not the subject of any challenge. There have been no claims
made and neither the Purchaser nor any Subsidiary has received any notice or
otherwise knows or has reason to believe that any of the foregoing is invalid or
conflicts with the asserted rights of others. The Purchaser and each of its
Subsidiaries possesses all patents, patent licenses, trade names, trademarks,
service marks,

                                       26
<PAGE>

brand marks, brand names, copyrights, know-how, formulate and other proprietary
and trade rights necessary for the conduct of its business as now conducted, not
subject to any restrictions and without any known conflict with the rights of
others and neither the Purchaser nor any of its Subsidiaries has forfeited or
otherwise relinquished any such patent, patent license, trade name, trademark,
service mark, brand mark, brand name, copyright, know-how, formulate or other
proprietary right necessary for the conduct of its business as conducted on the
date hereof.

                  4.15 Material Contracts.

                  Schedule 4.15 sets forth all of the following contracts to
which the Purchaser or any of its Subsidiaries is a party or by which it is
bound (collectively, the "Material Contracts"): (i) contracts with any current
officer or director or other Affiliate of the Purchaser or any of its
Subsidiaries; (ii) contracts with any labor union or association representing
any employee of the Purchaser or any of its Subsidiaries; (iii) contracts for
the sale of any of the assets of the Purchaser or any of its Subsidiaries other
than in the ordinary course of business or for the grant to any person of any
preferential rights to purchase any of its assets; (iv) joint venture
agreements; (v) contracts relating to the acquisition by the Purchaser or any of
its Subsidiaries of any operating business or the capital stock of any other
person; (vi) contracts relating to the borrowing of money; or (vii) any other
contracts, other than Real Property Leases, which involve the expenditure of
more than $50,000 in the aggregate or $25,000 annually or require performance by
any party more than one year from the date hereof. There have been made
available to the Company, its affiliates and their representatives true and
complete copies of all of the Material Contracts. Except as set forth on
Schedule 4.15, all of the Material Contracts and other agreements are in full
force and effect and are the legal, valid and binding obligation of the
Purchaser and/or its Subsidiaries, enforceable against them in accordance with
its terms, subject to applicable bankruptcy, insolvency, reorganization,
moratorium and similar laws affecting creditors' rights and remedies generally
and subject, as to enforceability, to general principles of

                                       27
<PAGE>

equity (regardless of whether enforcement is sought in a proceeding at law or in
equity). Except as set forth on Schedule 4.15, neither the Purchaser nor any
Subsidiary is in default in any material respect under any Material Contracts,
nor, to the knowledge of the Purchaser or any Subsidiary, is any other party to
any Material Contract in default thereunder in any material respect.

                  4.16 Employee Benefits.

                  (a) Schedule 4.16 sets forth a complete and correct list of
(i) all "employee benefit plans", as defined in Section 3(3) of the Employee
Retirement Income Security Act of 1974, as amended ("ERISA"), and any other
pension plans or employee benefit arrangements, programs or payroll practices
(including, without limitation, severance pay, vacation pay, salary continuation
for disability, sick leave, retirement, deferred compensation, bonus or other
incentive compensation, stock purchase arrangements or policies,
hospitalization, medical insurance, life insurance and scholarship programs)
maintained by the Purchaser or any of its Subsidiaries or to which the Purchaser
or any of its Subsidiaries contributes or is obligated to contribute thereunder
with respect to employees of the Purchaser ("Employee Benefit Plans") and (ii)
all "employee pension plans", as defined in Section 3(2) of ERISA, maintained by
the Purchaser or any of its Subsidiaries ("Pension Plans").

                  (b) All contributions and premiums required by law or by the
terms of any Employee Benefit Plan or Pension Plan which are defined benefit
plans or money purchase plans or any agreement relating thereto have been timely
made (without regard to any waivers granted with respect thereto) to any funds
or trusts established thereunder or in connection therewith, and no accumulated
funding deficiencies exist in any of such plans subject to Section 412 of the
Code.

                                       28
<PAGE>

                  4.17 Labor.

                  (a) Except as set forth on Schedule 4.17, neither the
Purchaser nor any of its Subsidiaries is party to any labor or collective
bargaining agreement and there are no labor or collective bargaining agreements
which pertain to employees of the Purchaser or any of its Subsidiaries. The
Purchaser has delivered or otherwise made available to the Purchaser true,
correct and complete copies of the labor or collective bargaining agreements
listed on Schedule 4.17, together with all amendments, modifications or
supplements thereto.

                  (b) Except as set forth on Schedule 4.17, no employees of the
Purchaser or any of its Subsidiaries are represented by any labor organization.
No labor organization or group of employees of the Purchaser or any of its
Subsidiaries has made a pending demand for recognition, and there are no
representation proceedings or petitions seeking a representation proceeding
presently pending or, to the best knowledge of the Purchaser, threatened to be
brought or filed, with the National Labor Relations Board or other labor
relations tribunal. There is no organizing activity involving the Purchaser or
any of its Subsidiaries pending or, to the best knowledge of the Purchaser,
threatened by any labor organization or group of employees of the Purchaser or
any of its Subsidiaries.

                  (c) There are no (i) strikes, work stoppages, slowdowns,
lockouts or arbitrations or (ii) material grievances or other labor disputes
pending or, to the best knowledge of the Purchaser or any Subsidiary, threatened
against or involving the Purchaser or any of its Subsidiaries. There are no
unfair labor practice charges, grievances or complaints pending or, to the best
knowledge of the Purchaser or any Subsidiary, threatened by or on behalf of any
employee or group of employees of the Purchaser.

                                       29
<PAGE>

                  4.18 Insurance.

                  Schedule 4.18 sets forth a complete and accurate list of all
policies of insurance of any kind or nature covering the Purchaser or any of its
Subsidiaries or any of their respective employees, properties or assets,
including, without limitation, policies of life, disability, fire, theft,
workers compensation, employee fidelity and other casualty and liability
insurance. All such policies are in full force and effect, all premiums have
been paid and, neither the Purchaser nor any of its Subsidiaries is in default
of any provision thereof, except for such defaults as would not, individually or
in the aggregate, have a Material Adverse Effect. Neither the Purchaser nor any
of its Subsidiaries have received notice of a termination of any insurance
policy

                  4.19 Inventories; Receivables; Payables.

                  (a) The inventories of the Purchaser and its Subsidiaries are
in good and marketable condition, and are saleable in the ordinary course of
business. Adequate reserves have been reflected in the Balance Sheet for
obsolete or otherwise unusable inventory, which reserves were calculated in a
manner consistent with past practice and in accordance with GAAP consistently
applied.

                  (b) All accounts receivable of the Purchaser and its
Subsidiaries have arisen from bona fide transactions in the ordinary course of
business consistent with past practice. All accounts receivable of the Purchaser
and its Subsidiaries reflected on the Balance Sheet are good and collectible at
the aggregate recorded amounts thereof, net of any applicable reserve for
returns or doubtful accounts reflected thereon, which reserves are adequate and
were calculated in a manner consistent with past practice and in accordance with
GAAP consistently applied. All accounts receivable arising after the Balance
Sheet Date are good and collectible at the aggregate recorded amounts thereof,
net of any applicable reserve for returns or doubtful accounts, which

                                       30
<PAGE>

reserves are adequate and were calculated in a manner consistent with past
practice and in accordance with GAAP consistently applied.

                  (c) All accounts payable of the Purchaser and its Subsidiaries
reflected in the Balance Sheet or arising after the date thereof are the result
of bona fide transactions in the ordinary course of business and have been paid
or are not yet due and payable.

                  4.20 Customers and Suppliers. Schedule 4.20 sets forth a list
of the ten largest suppliers of the Purchaser and its Subsidiaries and a Company
representative has been informed of the ten largest customers of the Purchaser
and its Subsidiaries, as measured by the dollar amount of purchases therefrom or
thereby, during the fiscal year ended March 31, 2000, disclosing the approximate
total sales by the Purchaser and its Subsidiaries to each such customer and the
approximate total purchases by the Purchaser and its Subsidiaries from each such
supplier, during such period. Since the Balance Sheet Date, there has not been
any Material Adverse Change in the business relationship of the Purchaser and
its Subsidiaries with any customer or supplier listed on Schedule 4.20.

                  4.21 No Misrepresentation.

                  No representation or warranty of the Purchaser contained in
this Agreement or in any schedule hereto or in any certificate or other
instrument furnished by the Purchaser to the Purchaser pursuant to the terms
hereof, contains any untrue statement of a material fact or omits to state a
material fact necessary to make the statements contained herein or therein not
misleading.

                  4.22 Financial Advisors.

                  No individual, corporation, partnership, joint venture, trust,
association, unincorporated organization, other entity (collectively, a
"Person"), has acted, directly or

                                       31
<PAGE>

indirectly, as a broker, finder or financial advisor for the Purchaser in
connection with the transactions contemplated by this Agreement and no Person is
entitled to any fee or commission or like payment in respect thereof.

                                    Article V
                                    COVENANTS

                  5.1 Access to Information.

                  The Company and the Purchaser agree that, prior to the
Effective Date, each party shall be entitled, through its officers, employees
and representatives (including, without limitation, its legal advisors and
accountants), to make such investigation of the properties, businesses and
operations of the other party and its subsidiaries and such examination of the
books, records and financial condition of the thereof as it reasonably requests
and to make extracts and copies of such books and records. Any such
investigation and examination shall be conducted during regular business hours
and under reasonable circumstances. No investigation prior to or after the date
of this Agreement shall diminish or obviate any of the representations,
warranties, covenants or agreements of each party contained in this Agreement.
In order that each party may have full opportunity to make such physical,
business, accounting and legal review, examination or investigation as it may
reasonably request, each party shall cause its officers, employees, consultants,
agents, accountants, attorneys and other representatives to cooperate fully with
such representatives in connection with such review and examination.

                  5.2 Conduct of the Business Pending the Closing.

                  (a) Except as otherwise expressly contemplated by this
Agreement or with the prior written consent of the other party to this
Agreement, each party (including its subsidiaries) shall:

                                       32
<PAGE>

                           (i) conduct its business and that of its subsidiaries
only in the ordinary course consistent with past practice;

                           (ii) use its best efforts to (A) preserve its present
business operations, organization (including, without limitation, management and
the sales force) and goodwill and (B) preserve its present relationship with
Persons having business dealings with it or its subsidiaries;

                           (iii) maintain (A) all its assets and properties in
their current condition, ordinary wear and tear excepted and (B) insurance upon
all of its assets and properties in such amounts and of such kinds comparable to
that in effect on the date of this Agreement; and

                           (iv) maintain its books, accounts and records in the
ordinary course of business consistent with past practices.

                  (b) Except as otherwise expressly contemplated by this
Agreement or with the prior written consent of the other party to this
Agreement, neither party (including its subsidiaries) shall:

                           (i) declare, set aside, make or pay any dividend or
other distribution in respect of its capital stock or that of a subsidiary or
repurchase, redeem or otherwise acquire any outstanding shares its capital stock
or other securities of, or other ownership interests in, it or any of its
subsidiaries;

                           (ii) transfer, issue, sell or dispose of any shares
of its capital stock or other securities or any of its subsidiaries or grant
options, warrants, calls or other rights to purchase or otherwise acquire shares
of its capital stock or other securities or any of its subsidiaries;

                                       33
<PAGE>

                           (iii) effect any recapitalization, reclassification,
stock split or like change in its capitalization or any of its subsidiaries;

                           (iv) amend its certificate of incorporation or
by-laws or of any of its subsidiaries;

                           (v) (A) materially increase the annual level of
compensation of any of its employees or those of any subsidiary, (B) increase
the annual level of compensation payable or to become payable to any of their
respective executive officers, (C) grant any unusual or extraordinary bonus,
benefit or other direct or indirect compensation to any employee, director or
consultant, other than in the ordinary course consistent with past practice, (D)
increase the coverage or benefits available under any (or create any new)
severance pay, termination pay, vacation pay, company awards, salary
continuation for disability, sick leave, deferred compensation, bonus or other
incentive compensation, insurance, pension or other employee benefit plan or
arrangement made to, for, or with any of its directors, officers, employees,
agents or representatives or otherwise modify or amend or terminate any such
plan or arrangement or (E) enter into any employment, deferred compensation,
severance, consulting, non-competition or similar agreement (or amend any such
agreement);

                           (vi) except for trade payables and for indebtedness
for borrowed money incurred in the ordinary course of business and consistent
with past practice, borrow monies for any reason or draw down on any line of
credit or debt obligation, or become the guarantor, surety, endorser or
otherwise liable for any debt, obligation or liability (contingent or otherwise)
of any other Person;

                           (vii) subject to any Lien (except for leases that do
not materially impair the use of the property subject thereto in their
respective businesses as presently conducted), any of its properties or assets
(whether tangible or intangible);

                                       34
<PAGE>

                           (viii) acquire any material properties or assets or
sell, assign, transfer, convey, lease or otherwise dispose of any of the
material properties or assets (except for fair consideration in the ordinary
course of business consistent with past practice;

                           (ix) cancel or compromise any debt or claim or waive
or release any material right except in the ordinary course of business
consistent with past practice;

                           (x) introduce any material change with respect to the
operation of its business, including any material change in the types, nature,
composition or quality of its products or services, experience any material
change in any contribution of its product lines to its revenues or net income,
or, other than in the ordinary course of business, make any change in product
specifications or prices or terms of distributions of such products;

                           (xi) enter into any transaction or make or enter into
any Contract which by reason of its size or otherwise is not in the ordinary
course of business consistent with past practice; or

                           (xii) agree to do anything prohibited by this Section
5.2 or anything which would make any of its representations and warranties
contained in this Agreement untrue or incorrect in any material respect as of
any time through and including the Effective Time.

                  5.3 Liabilities on the Effective Date. On the Effective Date,
the Company will have no liabilities of any kind or nature, except as may arise
from the contracts set forth on Schedule 3.15, or as may arise from this
Agreement.

                  5.4 Funds on Effective Date

                  On the Effective date, the Company shall have cash in the
amount of $250,000, which shall be assumed by the Purchaser.

                                       35
<PAGE>

                  5.5 Consents.

                  The Company shall use its best efforts, and the Purchaser
shall cooperate with the Company, to obtain at the earliest practicable date all
consents and approvals required to consummate the transactions contemplated by
this Agreement.

                  5.6 Other Actions.

                  Each of the Company and the Purchaser shall use its best
efforts to (i) take all actions necessary or appropriate to consummate the
transactions contemplated by this Agreement and (ii) cause the fulfillment at
the earliest practicable date of all of the conditions to their respective
obligations to consummate the transactions contemplated by this Agreement.

                  5.7 Publicity.

                  Neither the Company nor the Purchaser shall issue any press
release or public announcement concerning this Agreement or the transactions
contemplated hereby without obtaining the prior written approval of the other
party hereto, which approval will not be unreasonably withheld or delayed,
unless, in the sole judgment of the Purchaser, disclosure is otherwise required
by applicable law or by the applicable rules of any stock exchange on which the
Purchaser lists or intends to list securities, provided that, to the extent
required by applicable law, the party intending to make such release shall use
its best efforts consistent with such applicable law to consult with the other
party with respect to the text thereof.

                  5.8 Delivery of Schedules

                  By June 30, 2000, the Purchaser and the Company shall deliver
to each other completed disclosure schedules reasonably acceptable to the other
party.

                                       36
<PAGE>

                                   Article VI
                              CONDITIONS TO CLOSING

                  6.1 Conditions Precedent to Obligations of Purchaser.

                  The obligation of the Purchaser to consummate the transactions
contemplated by this Agreement is subject to the fulfillment, on or prior to the
Effective Date, of each of the following conditions (any or all of which may be
waived by the Purchaser in whole or in part to the extent permitted by
applicable law):

                  (a) All representations and warranties of the Company
contained herein qualified as to materiality shall be true and correct in all
material respects, and the representations and warranties of the Company
contained herein not qualified as to materiality shall be true and correct, at
and as of the Effective Date with the same effect as though those
representations and warranties had been made again at and as of that time
(except for those representations and warranties which speak as of a specific
date, which shall be true and correct as of such date);

                  (b) the Company shall have performed and complied in all
material respects with all obligations and covenants required by this Agreement
to be performed or complied with by it on or prior to the Effective Date;

                  (c) the Purchaser shall have been furnished with certificates
(dated the Effective Date and in form and substance reasonably satisfactory to
the Purchaser) executed by the Company certifying as to the fulfillment of the
conditions specified in Sections 6.1(a) and 6.1(b) hereof;

                  (d) the Company shall have obtained all consents and waivers
referred to in Section 5.3 hereof with respect to the transactions contemplated
by this Agreement and the Company Documents;

                                       37
<PAGE>

                  (e) there shall not have been or occurred any material adverse
change in the business or the management, result of operations, financial
condition, operations, prospects or cash flows of the Company ("Material Adverse
Change"); and

                  (f) no legal proceedings shall have been instituted or
threatened or claim or demand made against the Company, or the Purchaser seeking
to restrain or prohibit or to obtain substantial damages with respect to the
consummation of the transactions contemplated hereby, and there shall not be in
effect any order by a governmental body of competent jurisdiction restraining,
enjoining or otherwise prohibiting the consummation of the transactions
contemplated hereby.

                  (g) the Company shall have no liabilities of any kind or
nature on the Effective Date, except for the contracts set forth on schedule
3.15.

                  6.2 Conditions Precedent to Obligations of the Company.

                  The obligations of the Company to consummate the transactions
contemplated by this Agreement are subject to the fulfillment, prior to or on
the Effective Date, of each of the following conditions (any or all of which may
be waived by the Company in whole or in part to the extent permitted by
applicable law):

                  (a) all representations and warranties of the Purchaser
contained herein qualified as to materiality shall be true and correct in all
material respects , and all representations and warranties of the Purchaser
contained herein not qualified as to materiality shall be true and correct, at
and as of the Effective Date with the same effect as though those
representations and warranties had been made again at and as of that date(except
for those representations and warranties which speak as of a specific date,
which shall be true and correct as of such date);

                                       38
<PAGE>

                  (b) the Purchaser shall have performed and complied in all
material respects with all obligations and covenants required by this Agreement
to be performed or complied with by Purchaser on or prior to the Effective Date;

                  (c) the Company shall have been furnished with certificates
(dated the Effective Date and in form and substance reasonably satisfactory to
the Company) certifying as to the fulfillment of the conditions specified in
Sections 6.2(a) and 6.2(b);

                  (d) the Purchaser shall have obtained all consents and waivers
referred to in Section 5.3 hereof with respect to the transactions contemplated
by this Agreement and the Purchaser Documents;

                  (e) there shall not have been or occurred any Material Adverse
Change;

                  (f) no legal proceedings shall have been instituted or
threatened or claim or demand made against the Purchaser or any of its
Subsidiaries, seeking to restrain or prohibit or to obtain substantial damages
with respect to the consummation of the transactions contemplated hereby, and
there shall not be in effect any order by a governmental body of competent
jurisdiction restraining, enjoining or otherwise prohibiting the consummation of
the transactions contemplated hereby.

                                  Article VII
                            DOCUMENTS TO BE DELIVERED

                  7.1 Documents to be Delivered by the Company.

                  At the Closing, the Company shall deliver to the Purchaser the
following:

                  (a) the certificates referred to in Section 6.1(d) hereof;

                  (b) copies of all consents and waivers referred to in Section
6.1(e) hereof;

                                       39
<PAGE>

                  (c) certificates of good standing with respect to the Company
issued by the Secretary of State of its state of incorporation and for each
state in which it is qualified to do business as a foreign corporation; and

                  (d) such other documents as the Purchaser shall reasonably
request.

                  7.2 Documents to be Delivered by the Purchaser.

                  At the Closing, the Purchaser shall deliver to the Company the
following:

                  (a) the certificates referred to in Section 6.2(d) hereof;

                  (b) certificates of good standing with respect to the
Purchaser and each Subsidiary issued by the Secretary of State of its state of
incorporation and for each state in which it is qualified to do business as a
foreign corporation; and

                  (c) such other documents as the Company shall reasonably
request.

                                  Article VIII
                                  MISCELLANEOUS

                  8.1 Payment of Sales, Use or Similar Taxes.

                  All sales, use, transfer, intangible, recordation, documentary
stamp or similar taxes or charges, of any nature whatsoever, applicable to, or
resulting from, the transactions contemplated by this Agreement shall be borne
by the Company.

                  8.2 Expenses.

                  Except as otherwise provided in this Agreement, the Company
and the Purchaser shall each bear its own expenses incurred in connection with
the negotiation and execution of

                                       40
<PAGE>

this Agreement and each other agreement, document and instrument contemplated by
this Agreement and the consummation of the transactions contemplated hereby and
thereby.

                  8.3 Specific Performance.

                  The Company acknowledges and agrees that the breach of this
Agreement would cause irreparable damage to the Purchaser and that the Purchaser
will not have an adequate remedy at law. Therefore, the obligations of the
Company under this Agreement shall be enforceable by a decree of specific
performance issued by any court of competent jurisdiction, and appropriate
injunctive relief may be applied for and granted in connection therewith. Such
remedies shall, however, be cumulative and not exclusive and shall be in
addition to any other remedies which any party may have under this Agreement or
otherwise.

                  8.4 Further Assurances.

                  The Company and the Purchaser each agrees to execute and
deliver such other documents or agreements and to take such other action as may
be reasonably necessary or desirable for the implementation of this Agreement
and the consummation of the transactions contemplated hereby.

                  8.5 Submission to Jurisdiction; Consent to Service of Process.

                  (a) The parties hereto hereby irrevocably submit to the
non-exclusive jurisdiction of any federal or state court located within the
State of Florida over any dispute arising out of or relating to this Agreement
or any of the transactions contemplated hereby and each party hereby irrevocably
agrees that all claims in respect of such dispute or any suit, action proceeding
related thereto may be heard and determined in such courts. The parties hereby
irrevocably waive, to the fullest extent permitted by applicable law, any
objection which they may now or hereafter have to the laying of venue of any
such dispute brought in such court or any defense of

                                       41
<PAGE>

inconvenient forum for the maintenance of such dispute. Each of the parties
hereto agrees that a judgment in any such dispute may be enforced in other
jurisdictions by suit on the judgment or in any other manner provided by law.

                  (b) Each of the parties hereto hereby consents to process
being served by any party to this Agreement in any suit, action or proceeding by
the mailing of a copy thereof in accordance with the provisions of Section 8.8.

                  (c) This Agreement (including the schedules and exhibits
hereto) and section 14 of the letter of intent between the Company and the
Purchaser represents the entire understanding and agreement between the parties
hereto with respect to the subject matter hereof and can be amended,
supplemented or changed, and any provision hereof can be waived, only by written
instrument making specific reference to this Agreement signed by the party
against whom enforcement of any such amendment, supplement, modification or
waiver is sought. No action taken pursuant to this Agreement, including without
limitation, any investigation by or on behalf of any party, shall be deemed to
constitute a waiver by the party taking such action of compliance with any
representation, warranty, covenant or agreement contained herein. The waiver by
any party hereto of a breach of any provision of this Agreement shall not
operate or be construed as a further or continuing waiver of such breach or as a
waiver of any other or subsequent breach. No failure on the part of any party to
exercise, and no delay in exercising, any right, power or remedy hereunder shall
operate as a waiver thereof, nor shall any single or partial exercise of such
right, power or remedy by such party preclude any other or further exercise
thereof or the exercise of any other right, power or remedy. All remedies
hereunder are cumulative and are not exclusive of any other remedies provided by
law.

                  (d) This Agreement shall be governed by and construed in
accordance with the laws of the State of Florida.

                                       42
<PAGE>

                  8.6 Table of Contents and Headings.

                  The table of contents and section headings of this Agreement
are for reference purposes only and are to be given no effect in the
construction or interpretation of this Agreement.

                  8.7 Notices.

                  All notices and other communications under this Agreement
shall be in writing and shall be deemed given when delivered personally or
mailed by certified mail, return receipt requested, to the parties (and shall
also be transmitted by facsimile to the Persons receiving copies thereof) at the
following addresses (or to such other address as a party may have specified by
notice given to the other party pursuant to this provision):

If to the Purchaser:

                           Go2pharmacy.com, Inc.
                           6950 Bryan Dairy Road
                           Largo, Florida 33777
                           Attn:  Jugal K. Taneja, Chairman
                           Phone  (727) 544-8866
                           Fax    (727) 544-5726

With copies to:            Gregory Sichenzia, Esq.
                           Sichenzia, Ross & Friedman LLP
                           135 West 50th Street
                           New York, New York 10020
                           Phone  (212) 664-1200
                           Fax    (212) 664-7329

If to the Company:         Go2pharmacy.com, Inc.
                           7227 Clint Moore Road
                           Boca Raton, Florida 33496
                           Attn:  Joseph Zappala
                           Phone (212) 563-5570
                           Fax   (212) 828-0036

With copies to:            Tami L. Bogutz, Esq.
                           Cozen & O'Connor

                                       43
<PAGE>

                           1900 Market Street
                           Philadelphia, Pennsylvania 19103
                           Phone (212) 665-4149
                           Fax   (215) 701-2100

                  8.8 Severability.

                  If any provision of this Agreement is invalid or
unenforceable, the balance of this Agreement shall remain in effect.

                  8.9 Binding Effect; Assignment.

                  This Agreement shall be binding upon and inure to the benefit
of the parties and their respective successors and permitted assigns. Nothing in
this Agreement shall create or be deemed to create any third party beneficiary
rights in any person or entity not a party to this Agreement except as provided
below. No assignment of this Agreement or of any rights or obligations hereunder
may be made by either the Company or the Purchaser (by operation of law or
otherwise) without the prior written consent of the other parties hereto and any
attempted assignment without the required consents shall be void.

                                              GO2PHARMACY.COM, INC. (Florida)

                                               /s/ JUGAL K. TANEJA
                                              --------------------
                                              Jugal K. Taneja,
                                              Chairman

                                              GO2PHARMACY.COM, INC.(Delaware)

                                              /s/ JOSEPH ZAPPALA
                                              ------------------
                                              Joseph Zappala,
                                              President

Solely with respect to Article IV:

                                       44
<PAGE>

DYNAMIC HEALTH PRODCUTS, INC.(Florida)

/s/ JUGAL K. TANEJA
-------------------
Jugal K. Taneja,
Chairman

                                       45EXHIBIT 10.9

                            GO2Pharmacy.com Agreement

                -------------------------------------------------

This Ancillary Services Agreement (the "Agreement") is entered into as of March
23, 2000 between CarePlus, LLC d/b/a CarePlus Health Plan, ("CarePlus Health
Plan"), a limited liability company certified as a Prepaid Health Services Plan
under the laws of the State of New York, located at 3 West 35th Street, New
York, New York 10001 and GO2Pharmacy.com, a Delaware Corporation, located at
7227 Clintmoore Road, Boca Raton, FL 33496 (the "Participating Provider").

NOW, THEREFORE, in consideration of the mutual covenants and promises set forth
herein, the parties hereto agree as follows

         1. Definitions. As used in this Agreement, the following terms shall
have the indicated meanings:

                  1.1. "Emergency Services" shall mean a medical or behavioral
condition, the onset of which is sudden, that manifests itself by symptoms of
sufficient severity, and including severe pain, that a prudent layperson,
possessing an average knowledge of medicine and health, could reasonably expect
the absence of immediate medical attention to result in: (1) placing the health
of the person afflicted with such condition in serious jeopardy, or in the case
of a behavioral condition, placing the health of the person or others in serious
jeopardy; or (2)serious impairment to such person's bodily functions; or (3)
serious dysfunction of any bodily organ or part of such person; (4) serious
disfigurement of such person.

                  1.2. "Enrollee" shall mean any person enrolled in CarePlus
Health Plan under a governmental contract or otherwise for any of the
appropriate counties or political subdivisions in the State of New York.

                  1.3. "Governmental Contract" shall mean a contract between
CarePlus Health Plan and any appropriate county or other political subdivision
of the State of New York or Federal government, as the case may be, depending on
the location of contracted Provider, under which services covered by a
government program is required to be provided to enrollees in return for
payments to CarePlus Health Plan.

                  1.4. "Health Care Professional" means physicians, dentists,
podiatrists, optometrists, ophthalmic dispensers, nurses, pharmacists,
pharmacies, and other health care providers and facilities, engaged in the
delivery of Health Care Services who are licensed and/or certified as required
by applicable state and/or federal law.

                  1.5. "Health Care Services" shall mean such hospital, medical
and other health care benefits covered under CarePlus Health Plan.

                  1.6. "Hospital Entity" shall mean a Hospital Entity that shall
provide Hospital Services to Enrollees pursuant to the terms and conditions of
this Agreement and that are licensed as hospitals under applicable New York law
and accredited by the Joint Commission on Accreditation of Health Care
Organizations ("JCAHO").

                  1.7. "Hospital Services" shall mean those Health Care Services
which the Hospital Entity will be obligated to provide to Enrollees pursuant to
the terms of their Agreement.

         1.8. "Medical Director" shall refer to the CarePlus Health Plan Medical
Director.

                                       1
<PAGE>

                  1.9. "Medically Necessary" or "Medical Necessity" shall refer
to those Health Care Services that are necessary to prevent, diagnose, correct
or cure conditions in a person that cause acute suffering, endanger life, result
in illness or infirmity, interfere with such person's capacity for normal
activity, or threaten some significant handicap, as determined in accordance
with professional standards accepted in Physician's medical community. In the
event of a disagreement as to the Medical Necessity of a particular Health Care
Service, the Medical Director shall make the final determination of whether it
is Medically Necessary, subject to CarePlus Health Plan's grievance procedures,
Provider/Hospital Manual and compliance with any applicable governmental
contract.

                  1.10. "Participating Pharmacies" shall mean those pharmacies
that contract with CarePlus to provide Provider Services to Enrollees.

                  1.11. "Participating Provider" shall mean GO2Pharmacy.com
which shall act as the exclusive provider of pharmacy benefit management
services to CarePlus Enrollees.

                  1.12. "Pharmacy Services" shall mean a Covered Prescription
Drug or other service provided to Enrollees pursuant to the terms of this
Agreement.

                  1.13. "Standard Clauses" refers to the New York State
Department of Health's standard clauses which are required and incorporated by
reference herein by Exhibit "A".

                  1.14. "Subscriber Contract" shall refer to the Medicaid
Certificate of Coverage, or other individual subscriber agreement, covering a
particular Enrollee.

         2. Responsibilities of Provider.

                  2.1. Provision of Pharmacy Services. Participating Provider
agrees to render Pharmacy Services to Enrollees pursuant to the terms and
conditions set forth in this Agreement, applicable governmental contract(s),
CarePlus' Provider Manual, any Payor and/or Payment Agreements, Subscriber
Contracts, and all other rules, policies and protocols implemented thereunder
and to comply with all applicable federal, state and local laws.

                  2.2.  Standards for Provision of Services.

                           3.1. Qualifications. The Participating Provider
assures that each of its Participating Pharmacies who shall render Pharmacy
Services pursuant to this Agreement shall: (a) hold current and unrestricted
applicable professional licenses or certifications from, or licenses or
certifications recognized by, the licensing authorities of the State of New
York; and (b) meet such other credentialing requirements and conditions as
CarePlus Health Plan may from time to time establish. The Participating Provider
agrees to notify CarePlus Health Plan immediately, but in any event within ten
(10) days, upon (i) any action which results in suspension or limitation of the
Participating Provider's, or its professional employees', license or
certification; (ii) any malpractice or professional liability action against the
Participating Provider that is adversely concluded by settlement or judgment;
(iii) any action which results in the loss or restriction of a Participating
Provider's DEA permit; (v) any action against the Participating Provider to
exclude or suspend its participation in the Medicare and/or Medicaid programs or
any other Payor programs; (vi) any lapse in Participating Provider's
professional liability insurance or reduction below the limits required herein;
or (vii) any elimination of or significant reduction in the scope of Pharmacy
Services provided by Participating Provider. Participating Provider further
agrees to provide CarePlus Health Plan with full authority to obtain information
and reports from other providers and facilities, insurance companies, and other
third parties as reasonably required.

                                       2
<PAGE>

                           2.2.2. CarePlus' Policies and Procedures.
Participating Provider agrees to comply with CarePlus Health Plan's rules,
policies and procedures that have been established or will be established and
has provided to the provider at least thirty (30) days in advance of
implementation including: quality improvement/management; utilization
management, including but not limited to, precertification procedures, referral
process or protocols, and reporting of clinical data; member grievances;
provider credentialing.

                  2.3. Incorporation of Governmental Contracts.

                           A) Where services are provided to Enrollees under a
Medicaid, Medicare or other agreement, Participating Provider agrees to be bound
by the provisions contained therein as may be amended from time to time. All of
the terms and conditions of such governmental agreements are incorporated herein
and made a part hereof by this reference. In the event that the provisions of
this agreement are inconsistent with the provisions of a governmental agreement,
the provisions of the governmental agreement shall govern.

                           B) The obligations and duties performed by
Participating Provider shall be consistent with those governmental agreements,
where applicable. Nothing contained herein shall impair the rights of OMMC, HRA,
SDSS, SDOH, or DHHS. Nothing contained in this Agreement shall create any
contractual relationship between Participating Provider and OMMC or HRA, as
well.

                           C) Except as otherwise provided in applicable
sections of this Agreement and the Medicaid Contract, Participating Provider
agrees to provide the Medicaid Benefits Package to all Enrollees in the same
manner, in accordance with the same standards, and with the same priority as
Enrollees of CarePlus Health Plan under any other agreement.

                  2.4. Non-Discriminatory Access and Treatment. Participating
Provider shall not unlawfully differentiate or discriminate in the treatment of
Enrollees or in the quality of Pharmacy Services delivered to Enrollees on the
basis of race, color, creed, sex, religion, age, marital status, veteran status,
national origin, disability, legally defined handicap, sexual orientation or
source of payment.

                  2.5. Additional Compliance. Notwithstanding any other
provisions in this contract, Participating Provider remains responsible for: (1)
ensuring that any service provided pursuant to this contract complies with all
pertinent provisions of Federal, State, and local statutes, rules and
regulations; (2) ensuring the quality of all services provided; and (3) ensuring
adherence to the plan of care established for patients.

                  2.6. Employees to be Bound. Participating Provider shall
ensure that each of its professional employees will be bound by the terms of
this Agreement, where applicable.

                  2.7. Managed Care Programs. CarePlus Health Plan plans to
participate in various types of Programs, government contracts and enter into
corresponding Payor and Subscriber Agreements. Participating Provider agrees to
participate in all of the Programs described in the Exhibits annexed hereto and
made a part hereof. The terms of any Program and corresponding Payor Agreements
shall be consistent with the terms of this Agreement except as identified in the
applicable Exhibit. To the extent that there is a conflict between the Agreement
and an Exhibit, the Exhibit shall prevail.

         3. Responsibilities of CarePlus Health Plan.

                  3.1. Administrative and Other Services. CarePlus Health Plan
shall provide, or arrange for the provision of administrative, management and
other services necessary to operate CarePlus Health Plan, including but not
limited to: financial and claims payments services, marketing, data processing

                                       3
<PAGE>

services, quality assurance and utilization review.

                  3.2. Medical Directors. CarePlus Health Plan shall provide the
services of one (l) or more Physicians, to serve as Medical Director(s) for
CarePlus Health Plan, as necessary for the proper administration of CarePlus
Health Plan and general coordination of CarePlus Health Plan's medical care
delivery system. The responsibilities of the Medical Director(s) shall include:
general coordination of CarePlus Health Plan's medical care delivery system
including coordination with Hospital Entity's Medical Director, appropriate
professional medical staffing of CarePlus Health Plan, design and review of
quality assurance protocols and utilization control procedures for CarePlus
Health Plan, and implementation of quality assurance and utilization management
programs and continuing education requirements as may be required for
Participating Provider.

         4. Financial Relationship.

                  4.1. Billing/Payment. Participating Provider's compensation
shall be determined in accordance with the compensation arrangement set forth in
Exhibit C attached hereto.

         5. Records and Reports.

                  5.1. Participating Provider shall maintain medical records
relating to the provision of Pharmacy Services to Enrollees, in such form and
containing such information as required by CarePlus and applicable New York law.
Additionally, the parties agree that all Enrollees' medical records shall be
treated as confidential so as to comply with all federal and state laws
regarding the confidentiality of patient records. Consent for disclosure of
medical records from Enrollees is obtained by CarePlus Health Plan upon
enrollment.

                  5.2. Participating Provider shall provide such medical,
financial and administrative information to CarePlus Health Plan as may be
necessary for compliance by CarePlus Health Plan with federal or New York law,
as well as for administration and management of CarePlus Health Plan.

         6. Complaints and Grievance Procedures. Participating Provider agrees
to cooperate with CarePlus Health Plan in resolving any Enrollee complaints or
grievances that may arise relating to the provision of Pharmacy Services to
Enrollees. CarePlus Health Plan and Participating Provider agree that any
complaints received by CarePlus Health Plan or Provider with respect to the
provision of Pharmacy Services ultimately shall be resolved in accordance with
CarePlus Health Plan's Grievance Procedures. Notwithstanding the above,
malpractice claims by Enrollees shall not be subject to these Grievance
Procedures.

         7. Use of Names. (A) Participating Provider agrees that CarePlus Health
Plan may use Participating Provider's name, address, telephone number, a
description of services rendered by Participating Provider and a description of
specialty services, as appropriate and necessary in all advertising and
marketing of CarePlus Health Plan provided that such advertising shall be done
in accordance with federal and state laws and regulations. Participating
Provider agrees to use the name of "CarePlus Health Plan" only to denote
Participating Provider's participation in CarePlus Health Plan and otherwise
only with the prior written consent of CarePlus Health Plan.

                  (B) Participating Provider agrees to cooperate with CarePlus
Health Plan as may be necessary to enable CarePlus Health Plan to obtain
accreditation from the National Committee for Quality Assurance or any similar
organization.

                                       4
<PAGE>

         8. Insurance.

                  8.1 CarePlus Health Plan Insurance. CarePlus Health Plan, at
its sole cost and expense, shall maintain policies of comprehensive general
liability insurance, including professional liability and other insurance of the
types and in amounts customarily carried by PHSPs, and upon licensing, HMO's,
with respect to their operations. Such policies shall be for not less than $1
million per occurrence and $3 million in the aggregate for personal injuries,
and not less than $500,000 property damage, and shall provide for thirty (30)
day cancellation notification to Participating Provider. CarePlus Health Plan
shall, upon request, provide Participating Provider with certificates with
respect to said policies and any renewals or replacements thereof and shall
arrange with its insurance carrier(s) to notify Participating Provider in the
event of any change in the status of such coverages.

                  8.2 Participating Provider Insurance. Participating Provider,
at its sole cost and expense, shall maintain policies of comprehensive
professional liability insurance and other insurance of the types customarily
carried by Participating Providers which are similarly situated. Such policies
shall be for not less than $1 million per occurrence and $3 million in the
aggregate for personal injuries, and for $500,000 for property damage, and shall
provide for thirty (30) day cancellation notification to CarePlus Health Plan
and shall be effective on or before the Effective Date. Such policies shall
provide coverage for claims which are incurred during the term of this Agreement
but which are asserted after termination of this Agreement. Participating
Provider shall upon request, provide CarePlus Health Plan with certificates with
respect to said policies and any renewals or replacements thereof and shall
arrange with its insurance carrier(s) to notify CarePlus Health Plan in the
event of any change in the status of such coverages. Participating Provider
shall require that its professional employees be covered by professional
liability insurance and other insurance as shall be necessary, as well.

                  8.3. Hold Harmless (a) CarePlus Health Plan agrees to
indemnify and hold Participating Provider, his/her employees, and agents free
and harmless against any and all claims (cost and expenses) which may arise out
of and/or be incurred in connection with any negligence or otherwise arising as
a result of any action or inaction caused by CarePlus Health Plan or any its
personnel, in the performance or omission of any act or responsibility assumed
or deemed to have been assumed by CarePlus Health Plan, pursuant to this
Agreement.

                  (b) Participating Provider agrees to indemnify and hold
CarePlus Health Plan, its officers, directors, employees, and agents free and
harmless against any and all claims (cost and expenses) which may arise out of
and/or be incurred in connection with any malpractice or negligence or otherwise
arising as a result of any action or inaction caused by Participating Provider,
his/her employees, and agents, in the performance or omission of any act or
responsibility assumed or deemed to have been assumed by Participating Provider,
pursuant to this Agreement.

         9. Term and Termination.

                  9.1. Term of Agreement. This Agreement shall commence on the
date first set forth above. Subject to earlier termination as provided in
Section 9.2 below, this Agreement shall continue in effect for a period of five
(5) years from the Effective Date and thereafter shall be renewed automatically
for successive one (1) year terms, unless either party gives the other written
notice of its intent not to renew this Agreement at least ninety (90) days prior
to the expiration of the then current term.

                  9.2 Termination of Agreement. Notwithstanding the foregoing,
this Agreement may be terminated as follows:

                                       5
<PAGE>

                           9.2.1. Termination Without Cause. Either party hereto
may terminate this Agreement at any time upon the provision of ninety (90) days
written notice to the other party.

                           9.2.2. Termination for Cause. This Agreement may be
terminated for cause only on the following grounds:

                                    9.2.2.1 CarePlus Health Plan shall have the
right to terminate this Agreement immediately upon notice in the event that
Participating Provider (1) ceases to be duly licensed (if applicable) under New
York law; (2) fails to maintain the insurance coverages required by either
Section 8.2 or 8.3. above, or; (3) is terminated or suspended from the Medicare
or Medicaid Program.

                                    9.2.2.2.CarePlus Health Plan shall have the
right to terminate this Agreement upon thirty (30) days written notice of a
material breach of this Agreement including Participating Provider's failure to
abide by the quality assurance or utilization review programs as required
hereunder provided such breach is not cured during such period.

                                    9.2.2.3.Either party shall have the right to
terminate this Agreement upon thirty (30) days written notice to the other party
in the event that the other party applies for or consents to the appointment of
a liquidator of itself or of all or a substantial part of its assets, or if a
judgment or decree shall be entered by a court of competent jurisdiction, on the
application of a creditor, adjudicating said other party a bankrupt or insolvent
or approving a petition seeking reorganization of said other party or of all or
a substantial part of its assets and that judgment or decree continues unstayed
and in effect for any period of thirty (30) days.

                  9.3 Effect of Termination. As of the effective date of
termination of this Agreement in accordance with this Section 9, this Agreement
shall be considered of no further force or effect whatsoever, and each of the
parties shall be relieved and discharged from its respective rights and
obligations hereunder, except as otherwise specifically provided herein and
except that:

                           9.3.1 The parties' rights and obligations under
Sections 4, 5 and 8 of this Agreement shall not be extinguished but shall
continue in effect for the time periods stated therein;

                           9.3.2 Either party's rights to receive its respective
payments for claims for Provider Services (under Section 4) prior to termination
of this Agreement shall continue in effect;

                           9.3.3 Participating Provider shall not be released
from its obligation not to seek any payment from Enrollees, their family members
or persons acting on their behalf, for Provider Services provided prior to
termination of this Agreement; and

                           9.3.4 Participating Provider shall be obligated to
continue to render Provider Services to Enrollees in the event of the
termination of this Agreement, in accordance with applicable governmental
contracts and applicable laws. Courses of treatment in progress shall be
continued until medically appropriate completion, discharge or transfer to
another appropriate health care professional, and Participating Provider shall
cooperate with the notification of Enrollees as to the termination, and the
transfer of Enrollees to another appropriate health care professional.

         10. Effect of Interruptions. In the event the provision of Provider
Services to Enrollees are interrupted or substantially disrupted due to causes
beyond Participating Provider's control, including but not limited to major
disaster, the complete or substantial destruction of Participating Provide or
Participating Provider's facilities, acts of God or actions by any governmental
authority, war, fire, earthquake, tornado, freight embargoes, flood, epidemic,
quarantine restrictions, labor disturbances including slow-down strikes

                                       6
<PAGE>

and lock-outs, or any other similar causes, Participating Provider shall use its
best efforts to arrange, in consultation with CarePlus Health Plan, and through
whatever alternative means as are necessary, for the provision of any such
interrupted or disrupted Provider Services; provided, however, that nothing
contained herein shall be construed to limit or reduce the obligation of
Participating Provider not to seek payments from Enrollees for Provider Services
provided to such Enrollees.

         11. Compliance.

                  11.1 Applicable Law. Notwithstanding any other provision of
this Agreement, the parties shall comply with all applicable federal and state
laws and regulations including the provisions of such Chapter 705 of the laws of
1996, and all amendments thereto. Should there be a conflict between the Laws
and the within Agreement, the Laws shall govern. The parties to this Agreement
agree to comply with all applicable requirements of the Americans with
Disabilities Act.

         12. Miscellaneous.

                  12.1. Notices. All notices, requests, demands and other
communications hereunder shall be in writing and shall be deemed given when
delivered, if delivered in person; or four (4) days after being mailed by
regular or certified or registered mail, postage prepaid, return receipt
requested; or the next day by nationally recognized overnight courier; to the
parties, their successors in interest or their assignees at the following
addresses, or at such other addresses as the parties may designate by written
notice in the manner aforesaid:

         To CarePlus Health Plan at:        3 West 35th Street
                                            New York, New York 10001
                                    Attention: Executive Director

         To GO2Pharmacy.com at:             7227 Clintmoore Road
                                            Boca Raton, FL  33496
                                    Attention: Joseph Zappala, President and Ceo

                  12.2. Assignability and Parties in Interest. This Agreement
and the rights and obligations hereunder shall not be assigned, delegated or
otherwise transferred by either party without the prior written consent of the
other. This Agreement shall inure to the benefit of and be binding upon the
parties hereto and their respective successors and permitted assigns. The
parties hereto further acknowledge that any such assignment, delegation or
transfer requires the prior approval of the Commissioner of the New York State
Department of Health and other governmental agencies.

                  12.3. Relationship of the Parties. None of the provisions of
this Agreement are intended to create, and none shall be deemed or construed to
create, any relationship between CarePlus Health Plan and Participating Provider
other than that of independent entities contracting with each other hereunder
solely for the purpose of effecting the provisions of the Agreement. Neither the
parties hereto nor any of their respective employees shall be construed under
this Agreement to be the partner, joint venturer, agent, employer or
representative of the other. The parties further agree that, with respect to the
provisions of this Agreement concerning payment by CarePlus Health Plan to or on
behalf of Participating Provider for Pharmacy Services:

                           12.3.1. By this Agreement and the transaction that it
embodies, they do not intend to or consent to establish, and they have not
established between them, any trustee-beneficiary relationship,

                                       7
<PAGE>

or any principal-agent relationship, or any fiduciary relationship; and

                           12.3.2. The parties stand solely in the relationship
of independent contracting parties and of a debtor and a creditor to the extent
money may be owed by one to the other.

                  12.4. Exclusivity This Agreement is not intended to be
exclusive and either party may contract with any other person or entity for
purposes similar to those described herein. No person shall have any rights
under this Agreement, unless such person is a party hereto. Additionally, this
Agreement is not a third-party beneficiary contract and shall not create any
rights of CarePlus Health Plan Enrollees or any other third party with respect
to CarePlus Health Plan.

                  12.5. Cooperation. Each of the parties hereto agrees to
cooperate with the other to carry out the purpose and intent of this Agreement,
including without limitation, the execution and delivery to the appropriate
party of any further agreements and other documents and the taking of any
actions as may reasonably be required to effectuate the terms hereof.

                  12.6. Federal Lobbying. CarePlus Health Plan and Participating
Provider, respectively, agree, pursuant to 31 U.S.C. Section 1352 and 45 CFR
Part 93, that no federal appropriated funds have been paid or will be paid to
any person by or on behalf of CarePlus Health Plan or Participating Provider,
respectively, for the purpose of influencing or attempting to influence an
officer or employee of any agency, a Member of Congress, an officer or employee
of Congress, or an employee of Congress in connection with the award of any
federal contract, the making of any federal grant, the making of any federal
loan, the entering into of any cooperative agreement, or the extension,
continuation, renewal, amendment, or modification of any federal contract,
grant, loan, or cooperative agreement. CarePlus Health Plan or Participating
Provider, respectively, agree to complete and submit the "Certification
Regarding Lobbying" if this Agreement exceeds $100,000.

If any funds other than federal appropriated funds have been paid or will be
paid to any person for the purpose of influencing or attempting to influence an
officer or employee of any agency, a Member of Congress, an officer or employee
of Congress, or an employee of a Member of Congress in connection with the award
of any federal contract, the making of any federal grant, the making of any
federal loan, the entering into of any cooperative agreement, or the extension,
continuation, renewal, amendment, or modification of any federal contract,
grant, loan, or cooperative agreement, and the Agreement exceeds $100,000,
CarePlus Health Plan or Participating Provider, respectively, shall complete and
submit Standard Form-LLL "Disclosure Form to Report Lobbying," in accordance
with its instructions.

                  12.7. Captions and Construction. The captions used herein as
headings of the various paragraphs hereof are for convenience only and are not
to be construed to be part of this Agreement or to be used in determining or
construing the intent or content of this Agreement.

                  12.8. Waiver of Breach. No assent or waiver, express or
implied, of any breach of any one or more of the covenants, conditions or
provisions hereof shall be deemed or taken to be a waiver of any other covenant,
condition or provision hereof or a waiver of any subsequent breach of the same
covenant, condition or provision hereof. The subsequent acceptance by a party of
performance by the other shall not be deemed to be a waiver of any preceding
breach of any term, covenant or condition of this Agreement other than the
failure to perform the particular duties so accepted, regardless of knowledge of
such preceding breach at the time of acceptance of such performance.

                  12.9. Governing Law. This Agreement shall be governed by, and
construed and enforced in accordance with, the laws of the State of New York
applicable to contracts to be performed solely within the State.

                                       8
<PAGE>

                  12.10. Severability. The provisions of this Agreement are
severable, and, if any provision of this Agreement is held to be invalid,
illegal or otherwise unenforceable, in whole or in part, in any jurisdiction,
said provision or part thereof shall, as to that jurisdiction be ineffective to
the extent of such invalidity, illegality or unenforceability, without affecting
in any way the remaining provisions hereof or rendering that or any other
provision of this Agreement invalid, illegal or unenforceable in any other
jurisdiction.

                  12.11. Modifications, Amendments and Waivers. At any time
prior to termination of this Agreement, the parties hereto may, by written
agreement signed by the parties: (a) extend the time for the performance of any
of the obligations or other acts of the parties hereto; (b) waive compliance
with any of the covenants contained in this Agreement; and (c) amend or
supplement any of the provisions of this Agreement. Notwithstanding the
foregoing, the parties acknowledge that , in light of the regulated nature of
CarePlus Health Plan's business, this Agreement and the Provider Manual shall be
amended, on reasonable notice, as required by appropriate state or federal
regulatory agencies. The parties hereto further acknowledge that any material
amendments of this Agreement shall require the prior approval of the
Commissioner of the New York State Department of Health and shall be submitted
to the Department 30 days in advance of anticipated execution. Notice to or
consent of Enrollees shall not be required to effect modifications or amendments
to, or waivers of, this Agreement.

The parties hereto agree that any changes to this Agreement by the NYSDOH will
be incorporated by reference into this Agreement. Moreover, the parties hereto
agree to terminate this Agreement at the direction of the NYSDOH effective 60
days subsequent to notice, subject to Public Health Law ss. 4403(6)(e).

                  12.12. Entire Agreement. This Agreement and the Exhibits
hereto contain the entire Agreement between the parties hereto with respect to
the transactions contemplated herein and shall supersede all previous oral and
written and all contemporaneous oral negotiations, commitments and
understandings relating thereto.

                  12.13. Arbitration. As of the date of this Agreement, the
parties hereto have made no provisions for the resolution of disputes through
arbitration, and, at the present time, the parties do not contemplate submitting
any such disputes to arbitration. In the event that a dispute arising from this
Agreement is submitted to arbitration, the parties hereto agree to notify the
Commissioner of the New York State Department of Health (the "Commissioner") of
all issues submitted to such arbitration and any decisions rendered pursuant to
such arbitration. The parties further acknowledge that the Commissioner shall
not be bound by any decision rendered pursuant to any arbitration hereunder.

<TABLE>
<CAPTION>
<S>                         <C>                             <C>
EFFECTIVE DATE:   September 1, 2000             (Pharmacy Benefit Services - See Exhibit B)
                  September 1, 2000   (Ancillary Pharmacy Services - See Exhibit B)
</TABLE>

         IN WITNESS WHEREOF, the parties hereto have executed this Agreement as
of the date first set forth above.

CarePlus Health Plan                                GO2PHARMACY.COM

By:/s/ KARIN AJMANI                                 By:/s/ JOSEPH ZAPPALA
   ----------------                                    ------------------

                                       9
<PAGE>

Date: MARCH 23, 2000                           Date: MARCH 23, 2000

                                       10
<PAGE>

                                    EXHIBIT A

                         New York State Standard Clauses

         Notwithstanding any other provision of this agreement, contract, or
amendment (hereinafter "the Agreement" or "this Agreement") the parties agree to
be bound by the following clauses which are hereby made a part of the Agreement.
Further, if this agreement is between a Health Maintenance Organization and an
IPA, IPA agrees to require its providers to agree to such clauses by including
them in the IPA's contracts with providers.

A.       DEFINITIONS FOR PURPOSES OF THIS APPENDIX

"Health Maintenance Organization" or "HMO" shall mean the person, natural or
corporate, or any groups of such persons, certified under Public Health Law
Article 44, who enter into an arrangement, agreement or plan or any combination
of arrangements or plans which provide or offer, or which do provide or offer, a
comprehensive health services plan.

"Independent Practice Association" or "IPA" shall mean an entity formed for the
limited purpose of arranging by contract for the delivery or provision of health
services by individuals, entities and facilities licensed or certified to
practice medicine and other health professions, and, as appropriate, ancillary
medical services and equipment, by which arrangement such health care providers
and suppliers will provide their services in accordance with and for such
compensation as may be established by a contract between such compensation as
may be established by a contract between such entity and one or more HMOs.

"Provider" shall mean physicians, dentists, nurses, pharmacists and other health
care professionals, pharmacies, hospitals and other entities engaged in the
delivery of health care services which are licensed and/or certified as required
by applicable federal and state law.

B.       GENERAL TERMS AND CONDITIONS

1.       This Agreement is subject to the approval of the New York State
         Department of Health as to form and, if implemented prior to such
         approval, the parties agree to incorporate into this Agreement any and
         all modifications required by the Department of Health for approval or,
         alternatively, to terminate this Agreement if so directed by the
         Department of Health.

2.       Any material amendment to this Agreement is subject to the prior
         approval of the Department of Health, and any such amendment shall be
         submitted for approval at least 30 days in advance of anticipated
         execution. To the extent the HMO provides and arranges for the
         provision of comprehensive health care services to enrollees served by
         the Medical Assistance Program, HMO shall notify and/or submit a copy
         of such material amendment to the county departments of social services
         (LDSS) as may be required by the Agreement between the LDSS and the
         HMO.

3.       If this agreement is between HMO and an IPA or hospital provider or a
         management authority contractor, any assignment of this agreement is
         conditioned on the prior approval of the Commissioner of Health.

4.       Provider or, if the agreement is between HMO and IPA, IPA agrees, and
         shall require IPA's providers to agree, to comply fully and abide by
         the rules, policies and procedures that the HMO has established or will
         establish including:

                                       11
<PAGE>

o        quality improvement/management;
o        utilization management, including but not limited to, precertification
         procedures, referral process or protocols, and reporting of clinical
         encounter data;
o        member grievances;
o        provider credentialing.

5.       The provider or, if the agreement is between HMO and IPA, IPA agrees,
         and shall require its providers to agree, to not discriminate against
         an enrollee based on color, race, creed, age, gender, sexual
         orientation, disability, place of origin, source of payment or type of
         illness or condition.

6.       If Provider is a primary care practitioner, Provider agrees to provide
         for twenty-four (24) hour coverage and back up coverage when Provider
         is unavailable. Provider may use a twenty-four (24) hour back-up call
         service provided appropriate personnel receive and respond to calls in
         a manner consistent with the scope of their practice.

7.       The HMO or IPA which is a party to this agreement agrees that nothing
         within this agreement is intended to, or shall be deemed to, transfer
         liability for the HMO's or IPA's own acts or omissions, by
         indemnification or otherwise, to a provider.

8.       Notwithstanding any other provision of this agreement, the parties
         shall comply with the provisions of the Managed Care Reform Act of 1996
         (Chapter 705 of the Law of 1996) and all amendments thereto.

9.       To the extent the HMO enrolls individuals covered by the Medical
         Assistance Program, this agreement incorporates the pertinent
         provisions of the model contract between HMO and the local Department
         of Social Services as if set forth fully herein.

10.      The parties to this agreement agree to comply with all applicable
         requirement of the Americans with Disability Act.

C.       PAYMENT; RISK ARRANGEMENTS

1.       Enrollee Non-liability. Provider agrees that in no event, including,
         but not limited to, nonpayment by the HMO or IPA, insolvency of the HMO
         or IPA, or breach of this agreement, shall Provider bill, charge,
         collect a deposit from, seek compensation, remuneration or
         reimbursement from or have any recourse against a subscriber, an
         enrollee or person (other than the HMO or IPA) acting on his/her/their
         behalf, for services provided pursuant to the subscriber contract or
         county Medicaid Managed Care contract and this agreement, for the
         period covered by the paid enrollee premium. In addition, in the case
         of Medicaid Managed Care, provider agrees that, during the time an
         enrollee is enrolled in the HMO, he/she/it will not bill the County
         Department of Social Services or the New York State Department of
         Health for Covered Services within the Medicaid Managed Care Benefit
         Package as set forth in the agreement between the HMO and county
         department of social services. This provision shall not prohibit the
         provider from collecting copayments, as specifically provided in the
         evidence of coverage, or fees for uncovered services delivered on a
         fee-for-service basis to a covered person provided that provider shall
         have advised the enrollee that the service is uncovered and of the
         enrollee's liability therefor prior to providing the service. Where the
         provider has not been given a list of covered services by the HMO,
         and/or provider is uncertain as to whether a service is covered, the
         provider shall make reasonable efforts to contact the HMO and obtain a
         coverage determination prior to advising an enrollee as to coverage and
         liability for payment and prior to providing the service. This
         provision shall survive termination of

                                       12
<PAGE>

         this agreement for any reason, and shall supersede any oral or written
         agreement now existing or hereafter entered into between provider and
         enrollee or person acting on his or her behalf."

2.       Coordination of Benefits (COB). To the extend otherwise permitted in
         this agreement, Provider may participate in collection of COB on behalf
         of the HMO, with COB collectibles accruing to the HMO or to provider.
         However, with respect to enrollees eligible for medical assistance,
         provider shall maintain and make available to the HMO records
         reflecting collection of COB proceeds by provider and amounts paid
         directly to enrollees by third party payers, and amounts thereof, and
         HMO shall maintain or have immediate access to records concerning
         collection of COB proceeds.

3.       Notwithstanding anything to the contrary in this agreement, nothing in
         this agreement, shall result in a transfer of full or ultimate risk for
         the cost of the benefit package to any provider or IPA by the Health
         Maintenance Organization.

D.       RECORDS; ACCESS

1.       Pursuant to authorization by the enrollee, Provider will make
         enrollee's medical records and encounter data available to the HMO, and
         IPA, to the extent necessary for the latter to perform
         preauthorization, concurrent review, provider claims processing and
         payment. Provider will also make claims processing and payment.
         Provider will also make enrollee medical records available to DOH for
         inspection and copying related to quality of care, monitoring, audit
         and enforcement. Providers shall provide copies of records to DOH at no
         cost. Providers expressly acknowledge that he/she/it shall also provide
         to the HMO and the State, on request, all financial data and reports,
         and information concerning the appropriateness and quality of services
         provided, as required by law. These provisions shall survive
         termination of the contract for any reason.

2.       When such records pertain to Medicaid reimbursement services the
         provider agrees to disclose the nature and extent of services provided
         and to furnish records to DOH and/or the United States Department of
         Health and Human Services, the County Department of Social Services,
         Comptroller of the State of New York and the Comptroller General of the
         United States and their authorized representatives upon request. This
         provision shall survive the termination of this Agreement regardless of
         the reason.

3.       The parties agree that medical records shall be retained for six (6)
         years or six (6) years from age of majority, or such longer period as
         specified elsewhere within this agreement. This provision shall survive
         the termination of this Agreement regardless of the reason.

E.       TERMINATION AND TRANSITION

1.       Any termination of this agreement, if this agreement is between HMO and
         an IPA or institutional network providers, or between and IPA and an
         institutional network providers, or between and IPA and an
         institutional provider, requires notice to the Commissioner of Health.
         Unless otherwise provided by statute or regulation, the effective date
         of termination shall not be less than 60 days after receipt of notice
         of either party, provided, however, that termination, by HMO may be
         effected on less than 60 days notice provided HMO demonstrates, to
         DOH's satisfaction prior to termination that circumstances exist which
         threaten imminent harm to enrollees or which result in provider being
         legally unable to deliver the covered services and, therefor, justify
         or require immediate termination.

2.       If this agreement is between HMO and a health care professional, HMO
         shall provide to such health care professional a written explanation of
         the reasons for the proposed contract

                                       13
<PAGE>

         termination, other than non-renewal, and an opportunity for a review as
         required by state law. HMO shall provide the health care professional
         60 days notice of its decision to not renew this agreement.

3.       If this agreement is between an HMO and an IPA, in the event either
         party gives notice of termination of the agreement the parties agree,
         and the IPA's providers agree that the IPA providers shall continue to
         provide care to the HMO's enrollees pursuant to the terms of this
         agreement for 180 days following such notice of termination, or until
         such time as the HMO makes other arrangements, whichever first occurs.
         This provision shall survive termination of this Agreement regardless
         of the reason for the termination.

4.       Continuation of Treatment. Provider agrees that, except as otherwise
         required by statute or regulation, in the event of HMO or IPA
         insolvency or termination of this contract for any reason, during the
         period covered by the paid enrollee premium services pursuant to the
         subscriber or county Medicaid Managed Care contract to an enrollee
         confined in an inpatient facility on the effective date of insolvency
         or other event causing termination, or receiving a course of treatment
         in progress, shall continue until medically appropriate discharge or
         transfer, or completion of the course of treatment, whichever first
         occurs. For purposes of this clause the term Provider shall include IPA
         and IPA's contracted providers if this Agreement is between HMO and an
         IPA. This provision shall survive termination of this agreement.

5.       To the extent that provider is providing health care services to
         enrollees under the Medicaid Program, the HMO, notwithstanding any
         other provision herein, retains the option to immediately terminate
         this agreement when the provider has been terminated or suspended from
         the Medicaid Program.

6.       In the event of termination of this agreement, provider agrees, and,
         where applicable, IPA agrees to require all participating providers of
         its network to assist in the orderly transfer of enrollees to another
         provider.

F.       ARBITRATION

1.       To the extend that arbitration or alternative dispute resolution is
         authorized elsewhere in this agreement, the parties to this agreement
         acknowledge that the Commissioner of Health is not bound by arbitration
         or mediation decisions. Arbitration or mediation shall occur within New
         York State, and the Commissioner of Health will be given notice of all
         issues going to arbitration or mediation, and copies of all decisions.

G.       IPA-SPECIFIC PROVISIONS

1.       To the extent that an IPA is otherwise authorized by this agreement to
         perform pre-authorization of services and concurrent utilization of
         services and concurrent utilization review, the standards employed by
         the IPA shall be those of the HMO or approved by the HMO. All denials
         of services, and all determinations on appeals of such denials, shall
         be made by HMO. Where the IPA's determination on concurrent review is
         inconsistent with the results of the HMO's own concurrent review, the
         HMO's review and determination shall control.

2.       Any reference to IPA quality assurance (QA) activities within this
         agreement is limited to the IPA's analysis of utilization patterns and
         quality of care on its own behalf and as a service to its contract
         providers.

                                       14
<PAGE>

                                    EXHIBIT B

1.       Definitions

         1)       Covered Prescription Drug - shall mean any prescription drug
                  which meets the requirements for coverage set forth by the
                  Government Contract after applying all conditions and
                  exclusions set forth therein, when dispensed by a
                  Participating Pharmacy to an Enrollee. A covered Prescription
                  Drug shall include both legend prescription medications and
                  over-the-counter medications appearing on the New York State
                  list of Medicaid Reimbursable Drugs.

         2)       Formulary - shall mean a document prepared by GO2Pharmacy.com
                  and provided to Participating Pharmacies, physicians and other
                  health care providers, for the purpose of guiding the
                  prescribing, dispensing and purchase of pharmaceutical
                  products

         3)       Point of Sale (POS) - shall mean the method of submitting
                  claims for adjudication through the point of sale automated
                  claims adjudication process of GO2Pharmacy.com.

         4)       POS Approval - shall mean approval by GO2Pharmacy.com via
                  point of sale claims submission of a claim for Provider
                  Services by a Participating Pharmacy.

         5)       Prescription Drug Rider - shall refer to the document that
                  describes the prescription drug benefit coverage, limitations
                  and exclusions set forth by Government Contract.

Performance

         1)       Implementation: CarePlus and Participating Provider shall
                  cooperate to achieve implementation in accordance with an
                  agreed upon timetable. CarePlus shall approve plan design
                  features not later than ninety (90) days prior to the
                  Effective Date.

         2)       Eligibility Data: CarePlus or its designated agent shall
                  furnish Participating Provider with Enrollee eligibility data
                  in an agreed upon electronic medium in the format requested by
                  Participating Provider. CarePlus shall provide the initial
                  test data tape forty-five (45) days prior to implementation of
                  services for CarePlus and the initial full data tape seven (7)
                  days prior to implementation for CarePlus. If CarePlus submits
                  eligibility data in a format other than that requested by
                  Participating Provider, CarePlus shall incur a programming fee
                  at Participating Provider's then prevailing rate payable
                  within ten (10) days of date of invoice. Thereafter, CarePlus
                  shall furnish Participating Provider with eligibility updates
                  on a daily or at least a weekly basis. Such data shall
                  identify all Enrollees for that month, data on any changes,
                  additions or terminations of Enrollees. CarePlus agrees that
                  Participating Provider may rely upon the accuracy of all data
                  received from CarePlus. CarePlus shall be responsible for
                  notifying Participating Provider of an Enrollee's termination
                  from coverage.

         3)       Control of Plan: CarePlus shall have sole authority to control
                  and administer the pharmacy services benefit of Enrollees.
                  Nothing in this Agreement shall be deemed to confer upon
                  Participating Provider the status of fiduciary as defined in
                  the Employee Retirement Income Security Act of 1974, as
                  amended, or any responsibility to resolve disputed claims
                  between CarePlus and Enrollees and shall promptly inform
                  Participating Provider of such resolution. CarePlus represents
                  that it has all necessary releases from Enrollees for the
                  performance of services under this Agreement or the exercise
                  by CarePlus of its audit rights or other rights to

                                       15
<PAGE>

                  receive patient specific data and indemnifies Participating
                  Provider for any loss or damage to Participating Provider
                  occasioned by failure of CarePlus to secure such
                  documentation.

         4)       Claims Processing: Participating Provider will accept, process
                  and adjudicate requests for authorization to dispense Covered
                  Prescriptions Drugs submitted by CarePlus Participating
                  Pharmacies.

         5)       Customer Service: Participating Provider will maintain and
                  operate toll-free customer service lines for the benefit of
                  Participating Pharmacies from 7:00 a.m. to 9:00 p.m. Eastern
                  Standard Time, Monday through Friday, 8:00 a.m. to 6:00 p.m.
                  Eastern Standard Time, Saturday and 9:00 a.m. to 5:00 p.m.
                  Eastern Standard Sunday (excluding holidays).

         6)       Eligibility Maintenance: Participating Provider shall receive
                  via electronic medium from CarePlus Enrollee and physician
                  eligibility information on a daily or at least weekly basis
                  during the term hereof in order to timely update CarePlus
                  eligibility files within the GO2Pharmacy.com claims
                  adjudication system.

         7)       Formulary Management: Participating Provider will work with
                  CarePlus in the management of a formulary. CarePlus hereby
                  authorizes Participating Provider to establish and manage the
                  formulary for Covered Prescription Drugs dispenses in
                  accordance with this Agreement. CarePlus agrees that
                  Participating Provider may certify to Participating Provider's
                  contracting pharmaceutical manufacturers that CarePlus is
                  participating in Participating Provider's formulary program
                  for the CarePlus Covered Prescription Drugs as provided
                  herein.

         8)       Pharmacy Network Services: Participating Provider will prepare
                  on GO2Pharmacy.com check stock checks to pay or reimburse the
                  CarePlus Participating Pharmacies for Covered Prescription
                  Drugs dispensed by such pharmacies to Enrollees once
                  Participating Provider has received payment from CarePlus.
                  Participating Provider will also coordinate pharmacy network
                  communication that may occur from time to time.

         9)       Proprietary or Confidential Information: is defined as any
                  information, written, recorded or stored on paper, disk,
                  diskette, tape, computer memory or other tangible medium,
                  including but not limited to, performance, sales, financial,
                  contractual, and marketing information; software; technical
                  data; the Formulary; and concepts and processes, which have
                  not (a) previously been published or otherwise disclosed to
                  the general public; (b) previously been made available to the
                  receiving party or others without restrictions; or (c)
                  normally been furnished to others without compensation, and
                  which the disclosing party desires to protect against
                  unrestricted disclosure or competitive use.

         10)      Standard of Care: The parties may exchange proprietary and
                  confidential information with each other as required for each
                  party to perform their respective obligations pursuant to this
                  Agreement. The party receiving such information agrees to hold
                  such information in confidence from and after the date it is
                  received. Such information shall be used by the receiving
                  party only in connection with the project effort contemplated
                  in this Agreement. Neither party shall use, for any purpose
                  not connected with the performance of this Agreement, and
                  Proprietary or Confidential Information by it, or divulge any
                  such information to any person or entity without the prior
                  written consent of the other party. The standard of care for
                  protecting Proprietary or Confidential Information imposed on
                  the party receiving such information shall be that degree of
                  care the receiving party uses to prevent disclosure,
                  publication or dissemination of its own confidential
                  information.

                                       16
<PAGE>

         11)      Proprietary Rights in Software System: CarePlus acknowledges
                  that the entire software system used by GO2Pharmacy.com in
                  processing claims for Pharmacy Services and preparing reports
                  including computer programs, system and program documentation,
                  and other documentation relating thereto, is the exclusive and
                  sole property of GO2Pharmacy.com. CarePlus disclaims any
                  rights to the system, reports, procedures or forms developed
                  by GO2Pharmacy.com by virtue of this Agreement or used in
                  connection with this Agreement. CarePlus acknowledges that
                  such proprietary information is the property of
                  GO2Pharmacy.com and agrees to keep confidential all such
                  proprietary information and to not disclose such proprietary
                  information to any person except as authorized in writing by
                  GO2Pharmacy.com.

         12)      Confidentiality of Agreement: The terms and conditions of this
                  Agreement shall be confidential and shall be disclosed to any
                  third party without the written consent of the other party.

         13)      Continuation: The obligations of non-disclosure and non-use of
                  Proprietary or Confidential Information shall terminate five
                  (5) years after termination of this Agreement, if all known
                  copies of any such information are returned to the owner of
                  same.

                                       17
<PAGE>

                                    EXHIBIT C

1.       Compensation.

         1)       Retail Prescriptions: For each prescription dispensed by a
                  CarePlus Participating Pharmacy to an Enrollee, CarePlus
                  agrees to pay GO2Pharmacy.com the reimbursement rate CarePlus
                  has negotiated with CarePlus participating pharmacies, which
                  is the lesser of:

                  (a) AWP minus 13% plus $2.50, or

                  (b) (the lesser of the New York State or HCFA) MAC allowable
                  cost plus $2.50

                  GO2Pharmacy.com shall receive 100% of rebates.

         2)       Administrative Fees: Such compensation schedule shall be a
                  graduated schedule in accordance with the following:

                  $1.40 Per Member Per Month for CarePlus total Enrollees of 1 -
                  50,000
                  $1.30 Per Member Per Month for CarePlus total Enrollees of
                  50,001 - 70,000
                  $1.20 Per Member Per Month for CarePlus total Enrollees of
                  70,001 - 90,000
                  $1.10 Per Member Per Month for CarePlus total Enrollees of
                  90,001 - 110,000
                  $1.00 Per Member Per Month for CarePlus total Enrollees of
                  110,001 and up.

                  Administrative fees include, but are not limited to,
                  eligibility updates, set-up fees, electronic updates, manual
                  eligibility input, paper claims processing, CarePlus specific
                  programming for CarePlus design changes, system modification
                  or ad-hoc reporting, monthly claims history tapes,
                  administrative prior authorizations, clinical prior
                  authorizations. Material printing and mailing shall be at
                  GO2Pharmacy.com's actual cost. Services and fees outside of
                  those described above shall be mutually agreed upon by
                  GO2Pharmacy.com and CarePlus.

         3)       GO2Pharmacy.com shall be the exclusive provider of over the
                  counter sundries to CarePlus including, but not limited to,
                  poly-vit-sol pediatric childrens vitamins and other sundries.
                  Such items shall be at reasonable market cost for like items
                  in bulk order.

         4)       Start-up Costs: CarePlus shall pay GO2Pharmacy.com $15,000 for
                  GO2Pharmacy.com's start up costs amortized over a 12 month
                  period beginning September 1, 2000 and ending August 31, 2001
                  ($1,250 per month) despite termination occurring during this
                  period. Should GO2Pharmacy.com terminate this Agreement during
                  this period, CarePlus' start up costs payments shall continue
                  until completion August 31, 2001. Should CarePlus terminate
                  this Agreement during this period, CarePlus' start up cost
                  payments shall be paid in full within sixty (60) days of the
                  effective date of termination.

2.       Billing.

         (A) Participating Provider agrees, subject to the terms of this
Agreement, to accept as full compensation those amounts described hereto. The
compensation set forth shall be inclusive and shall cover all Medically
Necessary Covered Services provided to Enrollees by Participating Provider
Participating Provider agrees that: (a) this provision shall survive the
termination of this Agreement regardless of the cause giving rise to termination
and shall be construed to be for the benefit of the Enrollees, and (b) this
provision supersedes any oral or written contrary agreement now existing or

                                       18
<PAGE>

hereafter entered into between Participating Provider and Enrollee, or persons
acting on their behalf.

         (B)      Participating Provider understands and agrees that services
                  rendered pursuant to this Agreement shall be subject to the
                  quality assessment and improvement and utilization management
                  programs established by CarePlus Health Plan, government
                  contracts and/or applicable Payors.

         (C)      CarePlus shall pay Participating Provider for Pharmacy
                  Services rendered to Enrollees for whom Participating Provider
                  provides pharmacy benefit management services in accordance
                  with the above fee schedule within 10 business days following
                  the 1st day of each month (month of service) commencing the
                  first day of September, 2000. Payment support documentation
                  from CarePlus will reflect total number of Enrollees.
                  Adjustments will be made in the following month for any
                  additions in the preceding month in the number of Enrollees.
                  In no event shall Participating Provider have any obligation
                  to forward any claims payment to CarePlus Participating
                  Pharmacies unless and until CarePlus has submitted payment to
                  Participating Provider. Careplus shall remain responsible for
                  payment of all claims. All payments by CarePlus for
                  Participating Providers services hereunder shall be made in
                  immediately available funds or by bank check or automatic
                  funds transfer without any restrictive legends or conditions
                  upon payment.

                                       19

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