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                                                                    EXHIBIT 10.6

                       [Letterhead of Hansen Consulting]

                                                                    May 30, 2000

Mr. Freddy Bishop
Citizen's Utility
Helenwood, Tennessee

Fax: 423-569-5303

Dear Mr. Bishop,

     The purpose of this letter is to confirm our prior discussions regarding
the processing by Hansen Consulting, hereinafter referred to as "Processor" of
natural gas owned and or operated by Citizen's Utility, hereinafter referred to
as "Producer" in Scott County, Tennessee and allow sufficient time for the
proper evaluation of the project by both parties and the completion of a FORMAL
CONTRACT.

     It is recognized by Producer that the current unprocessed high BTU natural
gas will require processing to lower the BTU to meet certain requirements of
Producers market. Producer therefore desires to have such fuel gas processed
prior to delivery to Producer's market. Processor hereby makes the following
natural gas processing proposal to Producer, the terms and conditions of which
are generally set forth as follows:

     I.   Producer and Processor would enter into a mutually acceptable formal
          Gas Processing Agreement substantially in the form of our standard
          agreement a copy of which will be mailed under separate cover.

     II.  Producer would assign and convey to Processor its retained processing
          rights in that certain production located in Scott County Tennessee.

     III. Producer would agree to maintain delivery of such gas to the
          processing facility, to the best of Producer's ability, of
          approximately 750 MCFD of gas and Processor agrees to install a
          processing plant, or contract through a plant, of sufficient size and
          capacity to process such gas stream. Producer shall not bear any of
          such costs or expenses related to the plant except those costs as
          defined in paragraph IV below.

     IV.  Producer and Processor would select a mutually agreeable location for
          the plant site, and any associated facilities. It is recognized that
          the processed residue gas from the plant would be used for various
          field equipment. Producer agrees, at Producer's sole cost, liability
          and expense, to construct and install the required pipeline system to
          distribute the fuel gas to such field equipment. It is contemplated
          that low-pressure plastic pipe may be utilized for the fuel gas
          distribution system thus minimizing cost.

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     V.   Processor would receive 100 percent (100%) of the revenues from the
          sale of liquids extracted from gas owned by Producer and shall bear
          all costs associated with the marketing of the plant liquids until
          such time as Processor has recovered 100% of it's costs to design,
          transport, and install the plant. Producer shall furnish fuel to
          Processor at no cost to Processor. After Processor recovers its out of
          pocket costs the revenues generated by the sale of the liquids the
          lease payment and operations costs of the plant will be deducted.
          After Processor recovers its out of pocket costs, the revenues
          generated by the sale of the liquids, the lease payment for the plant
          and all operations costs of the plant will be deducted from the gross
          revenue, and all remaining proceeds shall be equally divided between
          Producer and Processor on a fifty-fifty basis.

     VI.  Processor agrees to furnish to the Producer within 180 days after
          initial deliveries commence, the exact amount of the total investment
          to be used in calculating at what point in time that such
          participation percentage shall change.

     VII. The term of this agreement shall be for the life of the dedicated
          leases or until such time in the opinion of Processor as processing
          becomes uneconomical. It is further agreed and understood that
          Producer will dedicate all current leases held, and any new leases
          acquired within Overton County, Tennessee, and an area to include a
          100 (one hundred) mile radius from Scott County Tennessee. Producer
          shall submit any such gas to Processor to the purpose of processing
          any additional gas produced under the terms of this agreement.
          Processor shall not be required to accept delivery of or process any
          gas that does not meet Processor's quality standards as set forth in
          the formal contract referenced Gas Processing Agreement.

     The above sets forth in general the terms of our gas-processing proposal.
The specifics of which shall be more particularly set forth in the formal
contract referenced herein and shall be further subject to the following
conditions:

     1.   Producer agrees to make available to Processor all pertinent data,
          engineering reports and other information relating to the
          deliverability and the reserves of the dedicated leases necessary to
          determine the economic feasibility of fabricating, installing and
          operating a plant of the size sufficient to process the Producer's gas
          as described herein as contemplated in this proposal on the dedicated
          leases. The cost of any feasibility studies, consulting services, or
          other costs related to Processor's evaluation of this project would be
          borne sole by Processor.

     2.   Processor shall have the right and this proposal is specifically
          subject to Processor gathering gas samples for analysis purposes to
          determine the

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          composition of the gas stream to be processed and to also be used for
          purposes of plant design.

     3.   This proposal shall be subject to Processor securing a market
          satisfactory to Processor for the sale of plant products.

     4.   Representation to the Producer to the satisfaction of Processor that
          there are not any claims of any nature whatsoever that would adversely
          effect the economics or operation of the plant or any investment
          therein by Processor.

     5.   Processor shall have a period not to exceed ninety (90) days from the
          date of execution of this letter by both parties to conduct its due
          diligence and notify Producer of its election to commit to the project
          and enter into the formal contract referenced herein or of its
          election to not proceed further with the project.

     6.   Any data, reports, evaluations or other information furnished by
          Producer or developed by Processor pursuant to this agreement shall be
          maintained in strict confidence and will not be disclosed to any
          unauthorized third parties.

     7.   During the ninety (90) day period set forth above, Producer agrees not
          to enter into any Processing Agreements, which would affect the
          processing operations contemplated hereunder. The ninety (90) day
          exclusive right to enter into a formal contract shall be personal to
          Processor.

     The above reflects the results of our negotiations and sets forth in
general the terms and conditions of our proposal to process your gas. Please
indicate your acceptance and understanding of this proposal by executing in the
appropriate signatory space provided below and return one copy of this letter to
my attention at the letterhead address for our files. I am looking forward to
working with you on this venture and hope that it will be mutually beneficial
and rewarding to our respective companies.

Accepted this 30th, day of May, 2000

/s/ FREDDY BISHOP                            /s/ ALAN HANSEN

--------------------------------             ----------------------------------
    Freddy Bishop                                Alan Hansen
    Citizen's Utility                            Hansen Consulting<PAGE>

                                                                    EXHIBIT 10.7

                          SALE AND PURCHASE AGREEMENT
                              TRANSFER OF INTEREST

May 30, 2000

Alan Hansen (hereinafter referred to as "Hansen") whose address is 1605 15TH
STREET, HUNTSVILLE, TEXAS 77340 and Cyrus Limited, (hereinafter referred to as
"Cyrus") whose address is 10159 EAST 11TH STREET #415, TULSA, OKLAHOMA 74128,
hereby agrees as follows:

Whereas "Hansen" is the benefactor, assignee, and owner of all of the terms and
conditions, responsibilities, and obligations defined in a certain agreement
dated November 19, 1999 Titled "GAS PROCESSING AGREEMENT", attached hereto, and
made part of this Agreement.

In addition "Hansen" is the benefactor, assignee, and owner of all of the terms
and conditions defined benefits, responsibilities, and obligations of "Westfield
Oil and Gas, Inc." in the AMENDMENT TO GAS PROCESSING AGREEMENT", dated April
27, 2000 attached hereto and made part of this agreement. These Agreements are
contracts and amendment for the NGL plant and related equipment associated with
said plant, located in Livingston Tennessee. The parties are: Ernie F. Gouge,
DBA Westfield Oil and Gas, Inc. and Upper Cumberland Natural Gas Company, Inc.
and Little Creek Farms, Inc.

"Hansen" has acquired the Ernie F. Gouge DBA Westfield Oil and Gas, Inc.
interest represented in the above defined Agreements and hereby transfers for
the consideration of $200,000.00 (two hundred thousand dollars) the following
interests, obligations, terms and conditions, participations, and benefits of
those aforementioned Agreements and Amendments:

     1.   Hansen hereby conveys 100% working interest to "Cyrus" (BEFORE
          PAY-OUT. (HEREIN DEFINED AS THE PERIOD OF TIME PRIOR TO "CYRUS"
          RECEIVING 100% OF THE PURCHASE PRICE OF $200,000 FROM THE NATURAL GAS
          REVENUES HEREIN DESCRIBED. The GAS PROCESSING AGREEMENT DATED NOVEMBER
          19, 1999 and the AMENDMENT TO GAS PROCESSING AGREEMENT DATED APRIL 27,
          2000. Upper Cumberland Natural Gas Company, Inc. (hereinafter referred
          to as "UCNGC") agreed to share 50% of its gross gas revenues from
          sales of natural gas at the plant location in Livingston Tennessee to
          "the Westfield Oil and Gas Interest" now owned by "Hansen" and hereby
          conveyed to "Cyrus".

     2.   After Pay-Out (HEREIN DEFINED AS THE POINT IN TIME "CYRUS" HAS
          RECEIVED 100% OF IT'S PURCHASE PRICE, OF $200,000) to acquire the
          Interest in the liquids plant from the net (after operating expense)
          gas revenues and the $100,000.00 for the development of additional
          wells and gathering system revenues less operating expense. These
          revenues are cumulative, and will each contribute to the overall
          "Pay-Out".

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     3.   "Cyrus" will receive 100% of the net (after operating expense)
          revenues generated from the sale of the extracted liquids until pay
          out of both the purchase price of $200,000.00 and the anticipated
          expenses of an additional $100,000.00 (to be audited and further
          defined after repairs and additional wells have been put on line.) for
          a total of $300,000.00 (three hundred thousand dollars).

     4.   After Pay-Out "UCNGC" Receives 50% of the net (after operating
          expense) revenues from the sale of liquids, "Cyrus" receives 25% of
          the revenues from the sale of liquids, and "Hansen" receives 25% of
          the revenues from the sale of liquids.

     5.   "Cyrus" will receive 100% of the net (after operating expense)
          revenues from any gas wells acquired directly from land-owners, or
          from wells without an "Operator". These wells will be tested and
          analyzed to determine production capabilities and then hooked to the
          gathering system. This activity preformed by "Hansen" shall be paid
          for from the $100,000.00 estimated expenses and "Cyrus" will receive
          100% of the revenues less the royalties to the landowner before
          pay-out (defined as the aforementioned $300,000.00). NOTE: it is
          agreed and understood that this volume of gas will not exceed
          1,500,000 cfpd. As per prior agreement with "UCNGC".

     6.   After Pay-Out "Cyrus" will receive 25% of the net revenues (after
          operations expense) from the sale of natural gas from these wells, and
          25% of the net revenues of the Liquids Plant for the life of the
          facility and until it is considered uneconomical to continue
          operations.

Agreed and understood this 30th day of May, 2000.

CYRUS LTD

/s/ Ben Campbell
---------------------------
BY: Ben Campbell  Buyer

/s/ Alan L. Hansen
------------------------------------
Alan L. Hansen    Seller

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