Document:

Exhibit No. 21
BuyersOnline.com, Inc.
Form 10-KSB/ 2000
File No. 0-26917

January 25, 2001

                                Howard Bronson Associates, Inc.
               6. East 45th Street, New York,  NY 10017 / (212) 867-6160
                                                  Fax  /  (212) 867-6908

Ms. Laura Jensen
BUYERSONLINE.COM
66 Wadsworth Park Drive
Suite 101 1
Draper, UT 84020

Dear Ms. Jensen:

This  will confirm our agreement ("Agreement") in connection with
the  efforts of Howard Bronson Associates ("Bronson")  to  obtain
financing   and   other  related  transactions   on   behalf   of
BUYERSONLINE.COM (the "Company") as follows:

Appoint as Finder.
The  Company hereby authorizes Bronson on a best effort basis  to
obtain  investors, underwriters, joint venture partners,  lenders
and/or guarantors (collectively "Investors") to provide Financing
for  the  Company  on  terms acceptable to the  company  and  the
Investors.

Initial Retainer.
The Company agrees to pay Bronson an initial retainer of $10,000.
Bronson  agrees to accept $5,000 at the inception of our program,
and $5,000 the following month.

Fees due at signing of funding contract.
When the Company obtains a commitment from an Investor introduced
by  Bronson,  and accepted by the client, Bronson shall  at  that
time be paid a finder's fee of $5,000,

Cash Fees.
If  financing is consummated during this agreement and within  12
months  after  termination of this Agreement,  Bronson  shall  be
entitled  to  a  cash fee of three percent of the  value  of  the
transaction, paid in cash.

Fees due on closing.
The  fees due to Bronson shall be paid by bank or cashier's check
at  the  closing of the Financing. In the event a portion of  the
Financing  is completed in delayed increments, the fee  shall  be
paid  prorated  as each increment is advanced. The Company  shall
furnish Bronson a copy of the Financing Agreement at or prior  to
closing  and shall inform Bronson of time of closing  and  afford
Bronson the right to attend the closing.

Termination.
This  Agreement may be terminated at any time by either party  by
written notice to the other party, but such termination shall not
affect  the  obligation of the Company to pay  the  finder's  fee
hereunder as to Financing consummated with any Investor  directed
or introduced by Bronson to the Company or through the efforts of
Bronson prior to such termination.

Acting as Finder Only.
It  is understood that Bronson is acting as a finder only, is not
a  licensed  securities  broker or  dealer,  and  shall  have  no
authority to enter into any commitments on the Company's  behalf,
or  to negotiate the terms of Financing, or to hold

                                  E-56
<PAGE>

any funds  or
securities  in  connection with Financing or to perform  any  act
which would require Bronson to become licensed as a securities or
real estate broker or dealer.

Accurate information.
The  company  hereby represents and warrants that all information
provided  Bronson  pertaining to the Company shall  be  true  and
correct; and the Company shall hold Bronson harmless from any and
all liability, expenses or claims arising from the disclosure  or
use of such information.

Applicable Law.
This  agreement is governed by and construed -under the  laws  of
the  State  of  New York, and any action brought by either  party
against  the  other party to enforce or interpret this  Agreement
shall  be  brought in, an arbitration hearing before the American
Arbitration  Association in New York. In the event  of  any  such
action, the prevailing party shall recover all costs and expenses
thereof,  including reasonable attorneys" fees  from  the  losing
party.

If  the foregoing meets with your approval please sign and return
the enclosed copy to our office.

Sincerely,

Howard C. Bronson

Accepted  and  Agreed  Upon  By:    /s/           Date: 2/2/2001

                                  E-57
<PAGE>Exhibit No. 22
BuyersOnline.com, Inc.
Form 10-KSB/ 2000
File No. 0-26917

                 ZaiBon Master Service Agreement
                       Terms & Conditions

1. Payment Terms. Invoices for Services are due and payable in
U.S. dollars within twenty-five (25) days of Customer's receipt
of invoice (unless otherwise indicated in the Credit Requirements
Supplement). Payments not received within twenty-five (25) days
of Customer's receipt of invoice are considered past due. In
addition to Supplier undertaking any of the actions set forth in
this Agreement, if any invoice is not paid when due, Supplier
may: (i) apply a late charge equal to 1-7/8% (or the maximum
legal rate, if less) of the unpaid balance per month; (ii)
require an additional Security Deposit or other form of security;
and/or (iii) take any action in connection with any other right
or remedy Supplier may have under this Agreement in law or in
equity.

2. Billing Disputes. If Customer in good faith disputes any
portion of any Supplier invoice, Customer shall submit to
Supplier, within thirty (30) days following Customer's receipt of
the invoice, full payment of the undisputed portion of the
invoice and written documentation identifying and substantiating
the disputed amount. If Customer does not report a dispute within
thirty (30) days following Customer's receipt of an invoice,
Customer shall have waived its right to dispute that invoice.
Supplier and Customer agree to Use their respective best efforts
to resolve any dispute within thirty (30) days after Supplier
receives written notice of the dispute from Customer. Any
disputed amounts resolved in favor of Customer shall be credited
to Customer's account on the next invoice following resolution of
the dispute. Any disputed amounts determined to be payable to
Supplier shall be due within ten (10) days of the resolution of
the dispute.

Any dispute arising out of or relating to this Agreement which
has not been resolved by the good faith efforts of the parties
will be settled by binding arbitration conducted expeditiously in
accordance with this Agreement.

3. Additional Assurances. If at any time during the term of this
Agreement there is a material and adverse change in Customer's
financial condition, business prospects, or payment history,
which shall be determined by Supplier in its sole and absolute
discretion, then Supplier may demand that' Customer deposit with
Supplier a security deposit or increase the amount of deposit
(the "Security Deposit"), as the case may be, pursuant to
Supplier's standard terms and conditions, as security for the
full and faithful performance of' Customer of the terms,
conditions, and covenants of this Agreement; provided,' however,
that in no event shall the amount of the Security Deposit ever
exceed two (2) months' estimated or actual Usage Charges and
other amounts payable by, Customer to Supplier hereunder.

4. Certification. Customer hereby represents and warrants that it
is certified to do business in all jurisdictions in which it
conducts business and is in good standing in all such
jurisdictions. Customer further represents and warrants that it
is certified by the proper regulatory agencies to provide
interstate, intrastate and international long distance services
to End-Users in those jurisdictions where such services are to be
provided by Customers. Customer shall keep current during the
term of this Agreement, copies of its Certificates of Public
Convenience and Necessity or similar documents certifying
Customer's interstate, intrastate, or international operating
authority in any local, state, or federal jurisdiction
(collectively, "Service Compliance Certificates") and furnish
copies thereof to Supplier within ten (10) days of written
request by Supplier.  Supplier reserves the right to refuse or
withhold Service in any jurisdiction in which Customer's Service
Compliance Certificate has not been furnished to Supplier in a
timely manner.  Customer shall defend and indemnify Supplier from
any losses, expenses, demands and claims in connection with
Customer's failure to provide Supplier with such Service
Compliance Certificates.  Such indemnification includes costs and
expenses (including reasonable attorney's fees) incurred by
Supplier in settling, defending, or appealing any claims or
actions brought against it relating to Customer's failure to
provide such Service Compliance Certificates.

5.   Governing Law. This Agreement shall be construed and
enforced in accordance with, and the validity and performance
hereof, shall be governed by the laws of the State of Utah
without regard to its principles of choice of law.

                                  E-58
<PAGE>

6. Notices. All notices and other communications hereunder shall
be in writing and shall be deemed to have been duly given as of
the date of delivery or confirmed facsimile transmission. If
mailed, notice shall be sent first class postage prepaid,
certified or registered mail, return receipt requested and
becomes effective upon confirmed delivery. Notices will be
delivered or sent to the parties' respective addresses set forth
on the signature page of this Agreement to the attention of the
following persons:

If to Supplier:
Attention: Contract Administration

If to Customer:
 Attention:___________________

7. Waiver of Breach or Violation not Deemed Continuing. The
waiver by either party of a breach or violation of any provision
of this Agreement shall not operate as or be construed to be a
waiver of any subsequent breach hereof.

8. Bankruptcy. In the event of the bankruptcy or insolvency of
either party or if either party shall make any assignment for the
benefit of creditors or take advantage of any act or law for
relief of debtors, the other party to this Agreement shall have
the right to terminate this Agreement without further obligation
or liability on its, part.

9. Business Relationship. This Agreement shall not create any
agency, employment, joint venture, partnership, representation,
or fiduciary relationship between the parties.  Neither party
shall have the authority to, nor shall any party attempt to,
create any obligation on behalf of the other party.

10. Indemnity

A.   Each party shall indemnify, defend, release, and hold
harmless the other party, their affiliates, directors, officers,
employees, workers, and agents from and against any action,
claim, cost, damage, demand, loss, penalty, or expense including
but not limited to attorneys' fees, expert witness fees, and
costs (collectively "Claims") imposed upon either party by reason
of damages to property or personal injuries, including death, as
a result of an intentional or negligent act or omission on the
part of the indemnifying party in connection with the performance
of this Agreement or other activities relating to the Service,
the property, or the facilities which are the subject of this
Agreement. In the event a Claim relates to the negligence of both
parties, the relative burden of the Claim shall be attributed
equitably between the parties in accordance with the principles
of comparative negligence.

B.   The term "property" as used in this section shall include
real, personal, tangible, and intangible property, including but
not limited to, data, proprietary information, intellectual
property, trademarks, copyrights, patents, and knowledge.

C.   In the event any action shall be brought against the
indemnified party, such party shall immediately notify the
indemnifying party in writing, and the indemnifying party, upon
the request of the indemnified party, shall assume the cost of
the defense thereof on behalf of the indemnified party and its
Affiliates and shall pay all expenses and satisfy all judgments
which may be incurred by or rendered against the indemnified
party or its Affiliates in connection therewith, provided that
the indemnified party shall not be liable for any settlement of
any such action effected with-out its written consent.

D.   This Indemnification section shall survive termination of
this Agreement, regardless of the reason for termination.

11.   Insurance.  Throughout the Term of this Agreement and any
extension thereof, each party shall maintain upon written request
and, upon written request, shall provide proof of adequate
commercial general liability insurance covering all operations
and work hereunder. Such insurance shall be written on an
occurrence coverage basis and shall provide coverage equivalent
to or greater than one million dollars ($1,000,000.00) per
occurrence for bodily injury liability and property damage
liability, including coverage extensions for blanket contractual
liability, personal injury liability, products and completed
operations liability, and advertising injury. Such insurance
shall specifically cover the liability assumed under the
indemnification provisions of this Agreement.

                                  E-59
<PAGE>

12. Authorized Use of Name.  Without the other party's prior
written consent neither party shall:  (i) refer to itself as an
authorized representative of the other in promotional,
advertising, or other materials; or (ii) use the other party's
logos, trade marks, service marks, carrier identification codes
(CICs), or any variations thereof in any of its promotional,
advertising, or other materials, or in any activity using or
displaying the other party's name or the Service(s) to be
provided hereunder. Both parties agree to change or correct at
their own expense any material or activity the affected party
determines to be inaccurate, misleading, or otherwise
objectionable under this section. Customer is authorized to use
the following statements in its sales literature: (i) "Customer
utilizes the ZAIBON network;" (ii) "Customer utilizes ZAIBON's
facilities;" (iii) "ZAIBON provides only the network facilities;"
(iv) "ZAIBON is our network services provider." and/or (iv)
"Powered by ZAIBON."

13. Assignment. Neither party hereto may assign this Agreement
without the express written consent of the other party hereto,
which consent shall not be unreasonably withheld. Notwithstanding
the foregoing: (i) a security interest in this Agreement may be
granted by Supplier to any lender to secure borrowings by
Supplier or any of its Affiliates; (ii) either party may assign
all its rights and obligations hereunder to any Affiliate; and
(iii) any subsidiary of Supplier may assign any amounts due from
Customer to Supplier for billing purposes. Affiliate, as used
herein, is defined as any entity controlled by, in control of, or
under common control with the assigning party hereunder.

14. Binding Arbitration. The parties will attempt in good faith
to resolve any controversy or claim arising out of or relating to
this Agreement promptly through discussions between themselves at
the operational level. In the event a resolution cannot be
reached at the operational level, the disputing party shall give
the other party written notice of the dispute and such
controversy or claim shall be negotiated between appointed
counsel or senior executives of the parties who have authority to
settle the controversy. If the parties fail to resolve such
controversy or claim within thirty (30) days of the disputing
party's notice, either party may seek arbitration as set forth
below.

Any controversy or claim arising out of or relating to this
Agreement, or a breach of this Agreement, shall be finally
settled by arbitration in Utah and shall be resolved under the
laws of the State of Utah. The arbitration shall be conducted
before a single arbitrator in accordance with the commercial
rules and practices of the American Arbitration Association then
in effect.

The arbitrator shall have the power to order specific performance
if requested. Any award, order, or judgment pursuant to such
arbitration shall be deemed final and binding and may be enforced
in any court of competent jurisdiction. The parties agree that
the arbitrator shall have no power or authority to make awards or
issue orders of any kind except as expressly permitted by this
Agreement, and in no event shall to make to any award that
provides for punitive or exemplary damages.  All Such arbitration
proceedings shall be conducted on a confidential basis.  The
arbitrator may, as part of the arbitration award, permit the
substantially prevailing party to recover all or part of its
attorney's fees and other out-of-pocket costs incurred in
connection with such arbitration. Customer may, at its option,
continue to accept what it considers to be below-standard Service
(s) and pay the charges relating thereto during the pendency of
such arbitration, without prejudice thereto.

15. Legal Construction. In the event one or more of the
provisions contained in this Agreement shall, for any reason be
held to be invalid, illegal, or unenforceable in any respect,
such invalidity, illegality or unenforceability shall not affect
any other provision hereof, and this Agreement shall be construed
as if such invalid, illegal or unenforceable provision had never
been contained herein.

In the event of any conflict between the provisions of these
Terms and Conditions and the applicable Supplement and Exhibits,
the conflict shall be resolved by reference to the following
order of priority of interpretation: a) Exhibits; b) Supplement;
and c) Terms and Conditions. Notwithstanding the foregoing no
Exhibit requiring execution shall be binding unless and until
such Exhibit has been fully executed by an authorized officer,
agent, or representative of each party.

16. No Personal Liability. Each action or claim of any party
arising under or relating to this Agreement shall be made only
against the other party as a corporation, and any liability
relating thereto shall be enforceable only against the corporate
assets of such party.

                                  E-60
<PAGE>

17. Notice of Breach of Agreement. To be effective, written
notice of any material breach (except Payment Default) must
prominently contain the following sentences in capital letters:
"THIS IS FORMAL NOTICE OF A BREACH OF CONTRACT. FAILURE TO CURE
SUCH BREACH WILL HAVE SIGNIFICANT LEGAL CONSEQUENCES."

18. Limitation of Liability. Supplier's liability arising out the
provision of Services, delays in the restoration of Services to
be provided under this Agreement or any other telecommunications
services, or arising out of mistakes, accidents, omissions,
interruptions, errors or defects in transmission, or delays
caused by judicial or regulatory authorities, shall be subject to
the limitations set forth below. IN NO EVENT SHALL SUPPLIER BE
LIABLE TO CUSTOMER, CUSTOMER'S OWN CUSTOMERS, OR ANY OTHER THIRD
PARTY WITH RESPECT TO THE SUBJECT MATTER OF THIS AGREEMENT UNDER
ANY CONTRACT, WARRANTY, NEGLIGENCE, STRICT LIABILITY, OR OTHER
THEORY FOR ANY TYPE OF INDIRECT, CONSEQUENTIAL, INCIDENTAL,
RELIANCE, ACTUAL, SPECIAL, OR PUNITIVE DAMAGES, OR FOR ANY LOST
PROFITS, LOST REVENUES, OR LOST SAVINGS OF ANY KIND, ARISING OUT
OF OR RELATING TO THIS AGREEMENT OR THE OBLIGATIONS OF SUPPLIER
PURSUANT TO THIS AGREEMENT, WHETHER OR NOT SUPPLIER OR CUSTOMER
WAS ADVISED OF THE POSSIBILITY OF SUCH DAMAGES AND WHETHER OR NOT
SUCH DAMAGES WERE FORESEEABLE.     IN NO EVENT SHALL SUPPLIER BE
LIABLE TO CUSTOMER FOR ANY AMOUNTS IN EXCESS OF THE AGGREGATE
AMOUNT SUPPLIER HAS PRIOR TO SUCH TIME COLLECTED FROM CUSTOMER
WITH RESPECT TO SERVICES DELIVERED HEREUNDER. SUPPLIER MAKES NO
WARRANTY TO CUSTOMER OR ANY OTHER PERSON OR ENTITY, WHETHER
EXPRESS, IMPLIED, OR STATUTORY, AS TO THE DESCRIPTION, QUALITY,
MERCHANTABILITY, COMPLETENESS, OR FITNESS FOR ANY PURPOSE OF ANY
SERVICE PROVIDED HEREUNDER OR DESCRIBED HEREIN, OR AS TO ANY
OTHER MATTER, ALL OF WHICH WARRANTIES BY SUPPLIER ARE HEREBY
EXCLUDED AND DISCLAIMED. For purposes of this Section, the term
"Supplier" shall be deemed to include Supplier, its affiliates,
shareholders, directors, officers and employees, and any person
or entity assisting Supplier in its performance pursuant to this
Agreement.

19. System Maintenance. In the event Supplier determines that it
is necessary to interrupt Services or that there is a potential
for Services to be interrupted for the performance of system
maintenance, Supplier will use good faith efforts to notify
Customer prior to the performance of such maintenance and will
schedule such maintenance during non-peak hours (midnight to 6:00
a.m. local time). In no event shall interruption for system
maintenance constitute a failure of performance by Supplier.

20. Subject to Laws. This Agreement is subject to, and Customer
agrees to comply with, all applicable federal, state and local
laws, and regulations, rulings, and orders of governmental
agencies, including, but not limited to, the Communications Act
of 1934, the Telecommunications Act of 1996, the Rules and
Regulations- of the Federal Communications Commission ("FCC"),
state public utility or service commissions ("PSC"), and tariffs.
Customer further agrees to obtain and maintain any and all
required certifications, permits, licenses, approvals, or
authorizations of the FCC and/or PSC and/or any governmental
body, including, but not limited to regulations applying to
feature group termination and Letter of Agencies ("LOAs")

21. FCC Permits, Authorization and Filings. Supplier shall take
all necessary and appropriate steps, as soon as possible, to
procure the necessary authorizations and approvals, if any, from
the FCC or any other federal or state agency required to deliver
the Services hereunder to Customer. In the event that Supplier
cannot obtain all necessary federal, state, or local authority to
provide Services hereunder, Supplier shall promptly give written
notice thereof to Customer and such notice shall constitute
termination of this Agreement without further liability or
obligation of either party.

22. Counterparts. This Agreement may be executed in any number of
counterparts, each of which shall be deemed an original, and when
taken together shall constitute one document. The parties
expressly authorize the use of a facsimile counterpart as a valid
method of execution for Customer; however, for valid execution by
Supplier, Supplier's original signature shall be required. In the
event that Customer executes this Agreement via facsimile
counterpart, Customer agrees to provide Supplier with a fully
executed original of this Agreement within five (5) calendar days
of such facsimile counterpart execution.

                                  E-61
<PAGE>

23. Confidential Information. "Confidential Information" shall
mean all information disclosed in writing by one party to the
other party which is clearly marked "CONFIDENTIAL" or
"PROPRIETARY" by the disclosing party at the time of disclosure.
Confidential or Proprietary Information shall also include
certain oral information disclosed by one party to the other
party, provided that the disclosing party designates such
information as Confidential at the time of disclosure and gives
recipient a written summary of such information within five (5)
business days after the oral disclosure was made. Notwithstanding
the foregoing, all information concerning either party's traffic
volume or distribution, pricing, customer lists, and financial
information is hereby deemed to be Confidential and Proprietary
regardless of whether it is so identified. The term "Confidential
Information" does not include any information which: (i) was
already known by the receiving party free of any obligation to
keep it Confidential at the time of its disclosure; (ii) becomes
publicly known through no wrongful act of the receiving party;
(iii) is rightfully received from a third person without
knowledge of any Confidential obligation; (iv) is independently
acquired ~or developed without violating any of the obligations
under this Agreement; or (v) is approved for release by written
authorization of the disclosing party.

     A recipient of Confidential or Proprietary Information shall
not disclose the Information to any person or entity except for
(i) the recipient's employees, contractors, and consultants
and/or (ii) the recipient's Affiliates and their employees,
contractors, and consultants and only to those parties who have a
need to know such Confidential Information and who are bound in
writing to protect the Information from unauthorized use or
disclosure.

Confidential Information shall not be disclosed to any third
party without the prior written consent of the owner of the
Information. The recipient shall use the Confidential Information
only for the purposes of this Agreement and shall protect the
Information from disclosure using the! same degree of care used
to protect its own Confidential or Proprietary Information, but
in no event less than a reasonable degree of care.

     Further, the recipient may disclose Confidential Information
pursuant to a judicial or governmental request, requirement, or
order. The recipient, however, shall take all reasonable steps
to, give the disclosing party sufficient prior notice to contest
such request, requirement, or order. Confidential Information
shall remain the property of the disclosing party and shall be
returned to the disclosing party or destroyed upon request of the
disclosing party. Either party may make Confidential Information
available to its lenders and/or financial advisors provided the
lenders or financial advisors are bound by a written
Confidentiality Agreement.  Because money damages may be
insufficient in the breach threatened breach of the foregoing
provisions, the affected party shall be entitled to an injunction
or restraining order in addition to such other rights or remedies
as may be available under this Agreement, at law or in equity,
including but not limited to money damages.

24  Force Majeure. Supplier shall not be liable for any failure
of performance hereunder due to causes beyond its reasonable
control including, but not limited to: acts of God, fire,
explosion, vandalism, cable cut, flood, storm, or other similar
catastrophe; any law, order, regulation, direction, action or
request of the United States government or of any other
government, including state and local governments having
jurisdiction over either of the parties, or of any department,
agency, commission, court, bureau, corporation or other
instrumentality of any one or more of said governments, or of any
civil or military authority; national emergencies; insurrections;
riots; wars; or strikes, lock outs, or work stoppages.

25. Survival. The covenants and agreements of Customer contained
in this Agreement with respect to payment of amounts due,
confidentiality, liability, and indemnification shall survive any
termination of this Agreement. The rights and obligations under
this Agreement shall survive any merger or sale of either party
and shall be binding upon the successors and permitted assigns of
each party.

26. Regulatory. Customer is responsible for reimbursement to
Supplier for any fees, taxes, or surcharges paid by Supplier that
are imposed or authorized by regulatory and governmental
entities. Fees for Presubscribed Interexchange Carrier Charges
("PICC") and Payphone Compensation are billed to Customer at
Supplier's tariff rates. Fees for Universal Service Fees (state
and federal), Lifeline Assistance, Telecommunications Relay
Service, taxes or surcharges - including but not limited to gross
receipts taxes, surcharges, franchise fees, occupational, excise
and other taxes (and penalties and, interest thereon), and
relating to services provided to Customer by Supplier, shall be
passed through to Customer. Supplier will furnish, upon
Customer's request, documentation to support the fees or charges
payable by Customer pursuant to this Section.

                                  E-62
<PAGE>

Customer shall furnish to Supplier valid and appropriate tax
exemption certificates, attached hereto as Exhibit A, for all
applicable jurisdictions (federal, state, and local) in which it
performs customer billing. Customer is responsible for properly
charging tax to its subscribers and for the proper and timely
reporting and payment of applicable taxes to the taxing
authorities and shall defend and indemnify Supplier from payment
and reporting of all applicable federal, state, and local taxes
including, but not limited to, gross receipts taxes, surcharges,
franchise fees, occupational, excise and other taxes (and
penalties and interest thereon), relating to the Services. Such
indemnification includes costs and expenses (including reasonable
attorney's fees) incurred by Supplier in settling, defending or
appealing any claims or actions brought against it relating to
these Taxes.  If Customer fails to provide and maintain required
certificates, Supplier may charge Customers and Customer Shall
pay such applicable taxes.

The amounts payable by Customer under this Agreement do not
include any state, local sales, use taxes, or utility taxes,
however designated, which may be levied on the goods and services
provided by Supplier hereunder. With respect to such taxes, if
applicable, Customer shall furnish Supplier with an appropriate
exemption certificate or pay to Supplier such amounts as Supplier
may be by law required or permitted to collect or pay. Any and
all other taxes, including but not limited to franchise, net or
gross income, license, occupation, and real or personal property
taxes, shall be timely paid by Customer.

27. Events of Default. A "Default" shall occur if (a) Customer
fails to make payment as required under this Agreement and such
failure remains uncorrected for five (5) calendar days after
written notice from Supplier; or (b) either party fails to
perform or observe any material term or obligation (other than
making payment) contained in this Agreement, and any such failure
remains uncorrected for thirty (30) calendar days after written
notice from the non-defaulting party informing the defaulting
party of such failure. If Customer uses the Services for any
unlawful purpose or in any unlawful manner, Supplier shall have
the right to immediately suspend and/or terminate any or all
Services hereunder without notice to Customer.

In the event of a Customer Default for any reason, Supplier may:
(i) suspend Services to Customer; (ii) cease accepting or
processing orders for Services; (iii) withhold delivery of Call
Detail Records (if applicable); and/or (iv) terminate this
Agreement. If this Agreement is terminated due to a Customer
Default, such termination shall not affect or reduce Customer's
minimum~ monthly commitments required under this Agreement, if
applicable, and all Early Termination penalties shall apply.
Customer agrees to pay Supplier's reasonable expenses (including
attorney and collection agency fees) incurred in, enforcing
Supplier's rights in the event of a Customer default.

In the event of a Supplier Default, Customer may terminate this
Agreement without penalty. Customer will, however, remain liable
for all charges incurred for Services provided prior to
Customer's termination of this Agreement.

Customer may terminate this Agreement without liability or
penalty to the other party upon 60 days prior written notice to
the other party.

28. Obligations Several and Not Joint. Each party shall be
responsible only for its own performance under the Agreement
(including any attachments, exhibits, schedules or addenda) and
not for that of any other party.

29.  Amendments / Riders. This Agreement may only be modified or
supplemented by an instrument in writing executed by each party.

Please check one of the following:

____Telecommunications services purchased from Supplier are not
for resale purposes, but are purchased for our own use. These
services are not subject to other exemptions. If checked, sign
here: ___________________________
Date: ______________

     Telecommunications services purchased from Supplier are for
resale purposes in the normal course of our business. If checked,
complete Exhibit A below for the applicable states where service
is provided.

Exhibit A-Taxes on Telecommunications Services
Uniform Sales & Use Tax Certification Form

                                  E-63
<PAGE>

Issued to: ZaiBon Inc, 311 N. Freedom Blvd., Provo, Utah 84601

Certify that:_________________________________________, is
registered and/or identified with the below listed cities and/or
states within which your firm would deliver purchases to us and
that any such purchases are for wholesale, resale, ingredients or
components of a new product to be resold, leased, rented or used
in the normal course of our business.  We are in the business of
wholesaling, retailing, manufacturing, leasing, renting or
providing non-taxable services or products.

Check applicable box:
(__) Single Purchase Certificate        (___)Blanket Certificate

Is engaged as a registered (where applicable):
(___) Wholesaler    (___) Lessor   (___) Retailer
(__)Manufacturer (___)Exempt Organization Use (___)Other(Specify)
_____________

Product or service rendered by Customer:

State Registration or I.D. No.          State Registration or
I.D. No.
______________________        _______________________
______________________        _______________________
______________________        _______________________
______________________        _______________________
______________________        _______________________
______________________        _______________________

I further certify that if any property so purchased tax free' is
used or consumed by the firm as to make it subject to a sales or
use tax we will pay the tax due direct to the proper taxing
authority when state law so provides or inform the seller for
added tax billing. This certificate shall be part of each order
which we may hereafter give to you, unless otherwise specified,
and shall be valid until canceled by us in writing or revoked by
the city or state.

Exemption Claimed:  (__)Resale     (__)Federal Government
(__)Exempt Organization  (__) State & Local Government (__)Direct
Payment Permit (__)Other (Specify)_____________

I swear and affirm that the information on this form is true and
correct as to every material matter.

Signature                     Title                         Date

                                  E-64
<PAGE>

Master Services Agreement

This agreement for telecommunications services is made as of the
date of the last execution below the ("Effective Date") and
entered into by and between ZaiBon with its principal place of
business at 311 North Freedom Blvd. Provo, UT 84601 ("Supplier")
and Buyers Online of Draper, UT.

WHEREAS, Customer desires to obtain telecommunications and/or ISP
services as described below (the "Service") from Supplier, and
Supplier is willing to provide the Service for the rates stated
in this contract.

NOW THEREFORE, Customer and Supplier hereby mutually agree as
follows:

Supplier agrees to provide and Customer agrees to purchase
Service(s) indicated below. All Services ordered under this
agreement are subject to credit approval.

Service Type: Access Only Internet Connectivity (Multiple
Networks)

Description:

One-time fee includes configuration to establish Customer as a
national Internet service provider, branded under Customer's
brand name; registration and setup of Customer's realm
(user@domain.com) into authentication databases for recognition
at national POPs (additional charges apply for international
POPs); radius proxy service setup and testing; account screen
creation for registration and Web tools for account maintenance;
setup of Customer Detail Record (CDR) format; establishment of
240 tier 2 technical support.

Credit Requirements: See Section 3, additional Assurance, of the
Master Service Agreement Terms & Conditions

Customer Charges:

      * One Time Program Set Up Charge $8,000
      * Price per account - $7.50 per End User per month for
        Continental U.S. MegaPop Network has unlimited usage.
        UUNet Network includes150 hours usage per End User per month.
      * Accounts that exceed 150 hours will be billed at $1.00 per
        each additional hour per End User per month.
      * Monthly Realm and Program Management fee: $750 per month
        (waived if 5000 users are maintained)
      * Includes Proxy Radius, Electronic Call Detail Records ("CDR")
        processing and delivery (via FTP), electronic monthly CDR recap,
        account management, 24X 7 leve12 INOC support.
      * 1-800 number dial up access is $.095 per minute

Service Program Set Up Includes:
      * Access to MegaPop, UUNet, Splitrock, Broadwing and other
         Markets in the U.S. and International
      * Tech to Tech Technical support (Tier 2)
      * 5 E-mail per End User.

      * Configuration to establish Customer as a National ISP
      * Free downloadable Family Filter
      * Branding under Customer's nominated brand name
      * Registration and set-up of Customer's realm into
        authentication databases
      * Radius proxy service setup and testing
      * Contract underwritten by Broadwing
      * No Ramp
      * No Minimums
      * News Feeds available ($24 per port)
      * Chat Rooms available ($700 set up and $.15 per user per month)

Term: 3 years from "Effective Date" below with a 60 day notice of
cancellation.

                                  E-65
<PAGE>

Payment Terms: See attached Neo Vista Master Service Agreement
Terms and Conditions

This Agreement, including any terms and condition, addenda,
schedules, riders, supplements or exhibits which are attached
hereto and incorporated herein, constitutes the entire agreement
(the "Agreement") by Supplier and Customer pertaining to the
subject matter(s) hereof and supersedes all prior and
contemporaneous agreements and understanding in connection
herewith.

IN WITNESS WHEREOF, the parties have executed this Agreement as
of the date last written, below.

Name: /s/ Jeffrey A. Radiate               Name: /s/ Paul Jarman

Title: Sr. Vice President Sales/Marketing  Title: COO

Date: March 13, 2001          Date: March 13 2001
ZaiBon                      Company Name: BuyersOnline
311 North Freedom Blvd.     Address:     14870 Pony Express Road
Provo, UT 84601                          Bluffdale, UT 84065

                                  E-66
<PAGE>

                    Addendum

This Addendum is to supplement the Master Services Agreement
between ZaiBon and Buyers Online dated March 7, 2001.

It is fully understood and disclosed that:

This agreement for connectivity is underwritten by Broadwing
Communications. In the event that it is necessary, Broadwing
Communications will back up this agreement as written and provide
continued connectivity through the term of this agreement.

ZaiBon's current available network consists of:

Broadwing
Uunet
Splitrock
Megapop
ZaiBon additional ports

IN WITNESS WHEREOF, the parties have executed this Addendum as of
the date last written below.

Name: /s/Jeffrey A. Radiate                Name: /s/ Paul Jarman

Title: Sr. Vice President Sales/Marketing  Title: COO

Date: March 13, 2001                      Date: March 13 2001
ZaiBon                          Company Name: BuyersOnline
311 North Freedom Blvd.              Address: 14870 Pony Express Road
Provo, UT 84601                               Bluffdale, UT 84065
(801) 377-2888                                Phone 801-523-8929

                                  E-67
<PAGE>

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