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                                                                    EXHIBIT 10.6

                                                                  EXECUTION COPY

[CONFIDENTIAL TREATMENT]

           FLEXTRONICS INTERNATIONAL MANUFACTURING SERVICES CONTRACT

This Manufacturing Agreement ("Agreement") is entered into this 1st day of March
2000 by and between Cabletron Systems, Inc., having a place of business at 35
Industrial Way, Rochester, New Hampshire, its Affiliates and any entities that
become former Affiliates after the Effective Date (collectively referred to as
"Customer") and Flextronics International USA, Inc, having its place of business
at 2090 Fortune Drive, San Jose, California, Flextronics International Ireland,
Ltd., having its place of business at Plassey Technological Park, Limerick,
Ireland, and their Affiliates (collectively referred to as "Flextronics").

WHEREAS, Flextronics agrees to manufacture and sell to Customer certain Products
and provide Customer with related services, and Customer agrees to purchase from
Flextronics such Products, all subject to the terms and conditions of this
Agreement;

NOW, THEREFORE, the Parties agree as follows:

1.0    DEFINITIONS

Adjusted Overhead             Shall mean the Overhead Per Product (the sum of
                              the Labor Cost and Non-Labor Overhead) calculated
                              for each Quarter by decreasing the Labor Cost of
                              the Product from the prior Quarter by five (5%)
                              percent.

Adjusted Price                Shall have the meaning set forth in Section 12.3.

Affiliates                    Shall mean, with respect to any Party, any other
                              party directly or indirectly controlling,
                              controlled by, or under common control with such
                              Party. For purposes of this definition, "control",
                              when used with respect to any party, means the
                              possession, directly or indirectly, of the power
                              to direct or cause the direction of the management
                              and policies of such party, whether through the
                              ownership of voting securities, by contract or
                              otherwise; the terms "controlling" and
                              "controlled" have meanings correlative to the
                              foregoing.

Asset Purchase Agreement      Shall mean the Asset Purchase Agreement executed
                              by the Parties on January 18, 2000.

Bill of Materials or BOM      Shall mean for each Product, the list of all
                              direct components used to manufacture that
                              Product.

BOM Value                     For each Product on any specified date, the BOM
                              Value shall mean the weighted average of the
                              prices reflected on the most recent invoices that
                              Flextronics has received for each component on the
                              BOM in Manufacturing Inventory as of that date.

BOM Value at Closing          Shall mean the value of Customer's Manufacturing
                              Inventory, calculated using the prices on the last
                              invoice received before the Effective Date for the
                              relevant components of Customer's Manufacturing
                              Inventory, with the inventory in the United States
                              and the inventory in Ireland measured
                              independently.

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Business Days                 Shall mean weekdays excluding, as applicable,
                              United States federal or Ireland national holidays
                              when they are on or are celebrated on weekdays.

Effective Date                Shall mean the date of execution of this
                              Agreement.

End of Life                   Shall mean the announced date on which Customer
                              will no longer sell a Product to End Customers.

End Customers                 Shall mean Customer's customers.

Engineering Change Order      Shall mean a written request  for a change to
or ECO                        a Product's Manufacturing Specification.

First Rebate Period           Shall mean the Rebate Period starting on the
                              Effective Date and ending August 31, 2000,

Forecast                      Shall have the meaning set forth in Section 3.1.

Functional Specification      Shall mean, for each Product, Customer's written
                              specification of the minimum operating and
                              performance characteristics for that Product.

Initial Overhead              Shall mean the Overhead Per Product as of the
                              Effective Date.

Initial Quarter               Shall mean the period from the Effective Date
                              until May 31, 2000.

Intellectual Property         Shall mean all patents, copyrights, trademarks,
Rights                        mask works, trade secrets and other intellectual
                              property rights.

Inventory Buffer Period       Shall mean, for class A Products:  2 weeks; for
                              class B Products: 4 weeks; and for class C and D
                              Products: 6 weeks.

Labor Cost                    Shall mean the allocation to each Product of
                              direct production labor expenses, including fringe
                              benefits, and the expenses included in Exhibit F
                              incurred by the Flextronics Product manufacturing
                              organizations responsible for production,
                              production control, process engineering,
                              manufacturing training, test manufacturing
                              engineering, documentation, quality, industrial
                              engineering and vendor engineering. The Labor Cost
                              for each Product during the Initial Quarter for
                              the United States and Ireland is shown on Exhibit
                              A. The Parties shall agree to an allocation of
                              Labor Cost to each new product added to Exhibit A
                              during the Term of this Agreement.

Losses                        Shall mean all claims, demands, proceedings,
                              losses, damages, obligations, liabilities,
                              deficiencies, fines, costs, or expenses
                              (including, without limitation, reasonable
                              attorneys' fees).

Manufacturing Inventory       Shall mean the inventory of Materials and work-in-
                              process in connection with the manufacture of
                              Products, but excluding Product Inventory.

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Manufacturing Specification   Shall mean, for each Product, Customer's written
                              specification of the technical and processing
                              requirements for the development or manufacture of
                              that Product, including a Bill of Materials,
                              design specifications, ECOs, schematic drawings,
                              assembly drawings, process documentation, test
                              specifications, current revision number, revision
                              history, workmanship and quality specification,
                              the identification of required test equipment and
                              a list of approved vendors of component parts.

Materials                     Shall mean the component line items on any
                              Product's Bill of Materials, which are
                              collectively assembled according to the
                              Manufacturing Specifications to produce that
                              Product.

Net Sales                     For a period, shall mean (x) the sum of (a) the
                              total amount invoiced to Customer for Products
                              delivered in the period, (b) the total amount of
                              any rebate pursuant to Section 12.6 for Rebate
                              Periods in that period, (c) any inventory fee
                              imposed under Section 5.1 on Product Inventory
                              held in that period, and (d) any other fees or
                              payments (other than payments for Products) that
                              Flextronics receives under this Agreement in the
                              period; minus (y) any returns of Product in the
                              period.

Non-Labor Overhead            Shall mean the allocation to each Product of
                              expenses incurred by the Flextronics organizations
                              responsible for the purchasing, receiving and
                              inspection of Materials, maintenance of Material
                              stockrooms and the shipment of Products, and the
                              following organizations that support the
                              manufacture of Products: personnel, information
                              services and finance and administration. The
                              Non-Labor Overhead for each Product during the
                              Initial Quarter for the United States and Ireland
                              is shown on Exhibit A. The Parties shall agree to
                              an allocation of Non-Labor Overhead to each new
                              product added to Exhibit A during the Term of this
                              Agreement.

Operating Profit              Shall mean Flextronics' operating profit generated
                              from the manufacture and sale of Products to
                              Customer during the relevant period. Operating
                              Profit shall be calculated consistent with
                              Flextronics' past practices by deducting the
                              following costs from Net Sales: net material cost,
                              direct labor, production overhead, production
                              support, manufacturing support, material overhead
                              and SG&A. The calculation of Operating Profit
                              shall not include any deduction for interest,
                              taxes, sales and marketing expenses or any other
                              corporate charges or allocations.

Overhead Per Product          Shall mean the sum of the Labor Cost and Non-Labor
                              Overhead allocated to each Product.

Packing Specifications        Shall mean, for each Product, Customer's written
                              specification of the minimum packaging and packing
                              requirements for storing or shipping that Product.

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Parties                       Shall mean Flextronics and Customer, each of which
                              may be referred to as a "Party."

Products                      Those Customer products listed by model number on
                              Exhibit A to this Agreement that Flextronics has
                              purchased from Customer or will manufacture for
                              Customer pursuant to the terms of this Agreement.
                              The class (A, B, C or D) of each Product shall
                              also be indicated on Exhibit A. Additional
                              Customer products may be added to Exhibit A at any
                              time during the term of this Agreement by written
                              agreement of Customer and Flextronics.

Product Inventory             Shall mean the inventory of finished Products
                              manufactured by Flextronics in accordance with the
                              Manufacturing Specifications.

Purchase Orders               Shall mean written purchase orders submitted to
                              Flextronics by Customer under this Agreement, each
                              of which shall reference this Agreement and
                              contain the model number of each Product, the
                              quantity of each Product, the revision number, and
                              delivery requirements including dates and ship-to
                              locations.

Quarter                       Shall mean the three-month periods that comprise
                              the quarters of Customer's fiscal year, with the
                              respective Quarters commencing on the first days
                              of March, June, September and December of each
                              year.

Quarterly Review Meeting      Shall have the meaning set forth in Section 2.2.

Rebate Period                 Shall mean each of the following two-Quarter time
                              periods: (i) the Effective Date through August 31,
                              2000; (ii) September 1, 2000 through February 28,
                              2001; (iii) March 1, 2001 through August 31, 2001;
                              and (iv) September 1, 2001 through February 28,
                              2002.

Rebate Share                  Shall mean, for each Rebate Period, as follows:
                              (i) the Effective Date through August 31, 2000:
                              0.50; (ii) September 1, 2000 through February 28,
                              2001: 0.25; (iii) March 1, 2001 through August 31,
                              2001: 0.125; and (iv) September 1, 2001 through
                              February 28, 2002: 0.125.

Repair Fee Schedule           Shall have the meaning set forth in Section 13.9.

Repair Facilities             Shall mean (a) for Returned Products located in
                              the Americas, the Flextronics facility located in
                              Rochester, New Hampshire, (b) for Returned
                              Products located outside the Americas, the
                              Flextronics facility located in Ireland, or (c)
                              any other Flextronics facility to which the
                              parties mutually agree.

Repair Services               Shall mean revision level upgrade, refurbishment,
                              scrapping and other related Product repair support
                              and maintenance services Flextronics will provide
                              Customer.

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Repair Warranty               Shall have the meaning set forth in Section 13.10.

Repair Warranty Period        The Repair Warranty Period for a Repaired Product
                              shall be the greater of (i) 90 days from
                              Flextronics' delivery of the Repaired Product to
                              Customer or to its End Customer or (ii) the
                              remainder of the Product's original Warranty
                              Period.

Repaired Product              Shall mean a Returned Product on which Flextronics
                              has provided Repair Services and which is not
                              scrapped before being returned to Customer or to
                              its End Customer.

Repricing BOM Value           Shall mean the BOM Value as of the first day of
                              each Quarter after the Initial Quarter.

Repricing Notice              Shall have the meaning set forth in Section 12.3.

Returned Products             Shall mean Products which Customer has deemed are
                              in need of Repair Services.

Special Inventory             Shall have the meaning set forth in Section 3.5.

Standard Hours                Shall mean the industrial engineering time study
                              value measuring the time it takes to manufacture a
                              Product, including: assembly and test, process,
                              setup, and downtime.

Starting BOM Value            Shall mean the value of the Customer's
                              Manufacturing Inventory as of December 21, 1999,
                              calculated using the prices on the last invoice
                              received before December 21, 1999, for the
                              relevant components of Customer's Manufacturing
                              Inventory, with the inventory in the United States
                              and the inventory in Ireland measured
                              independently.

Transition Services           Shall mean that period starting on the Effective
Period                        Date and ending on the earlier of (a) the
                              nine-month anniversary of the Effective Date or
                              (b) the date on which the Parties have
                              successfully completed the transition from
                              Customer's manufacturing ERP systems to
                              Flextronics' manufacturing ERP systems and their
                              obligations under the Transition Services
                              Agreement (as defined in Section 5.9 of the Asset
                              Purchase Agreement).

Unique Materials              Shall mean Materials that are custom designed for
                              a Product or are not otherwise commercially usable
                              or salable by Flextronics.

Volume Shipment Date          Shall mean the date on which Customer accepts a
                              Product for volume production and shipment of
                              revenue units to End Customers.

Warranty Period               Unless otherwise agreed by the Parties, the
                              Warranty Period shall be the shorter of twelve
                              (12) months from the date the Product is delivered
                              to an End Customer or fifteen (15) months from the
                              date the Product is shipped to Customer.

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2.0  MANUFACTURING and RELATIONSHIP

2.1  MANUFACTURING.  Flextronics agrees to manufacture Products according to
the Manufacturing Specifications pursuant to Purchase Orders or changes thereto
issued by Customer and accepted by Flextronics.   All Products manufactured by
Flextronics under this Agreement shall be solely at the direction of and for
sale to Customer.

2.2  QUARTERLY RELATIONSHIP REVIEWS.  Flextronics and Customer agree that their
representatives shall meet during the last month of each of Customer's Quarters
within five (5)  Business Days of Customer's receipt of the Repricing Notice,
and more frequently if reasonably required, to review their relationship and
performance under this Agreement ("Quarterly Review Meeting").  These reviews
shall consider, among other things, Product pricing and price changes (as
provided for in Section 12.3), Manufacturing Specifications, new products,
Forecasts, Purchase Orders, and Materials procurement and inventory issues.

2.3  SCHEDULING COOPERATION.  The Parties agree to use commercially reasonable
efforts to adjust manufacturing load and scheduling among Flextronics'
facilities to accommodate Cabletron's national and international Product and
revenue requirements.

2.4  PREFERRED PROVIDER STATUS - FLEXTRONICS.  Flextronics shall be Customer's
preferred manufacturer of Products during the term of this Agreement provided
that Flextronics continues to meet or exceed its price reduction, Product
quality and delivery commitments contained in this Agreement.  Flextronics shall
also be the preferred provider of manufacturing services to Customer with regard
to new products and those materials Flextronics is capable of manufacturing.
Flextronics shall be invited to quote on all manufacturing opportunities for new
products and materials Flextronics is capable of manufacturing, and will be
selected provided that Flextronics' offer meets or exceeds the price, quality,
delivery and other reasonable and unbiased criteria for acceptance established
by the Customer for that opportunity and Flextronics' offer is at least as
competitive based upon those criteria as any other bona fide quotation submitted
by a third-party alternative provider. Flextronics agrees that in all quotations
for the manufacture of new products Flextronics will offer Customer the best
prices and terms that it offers other customers for comparable projected
volumes.  Notwithstanding the provisions of this Section, Customer reserves the
unqualified right to have an appropriate amount of its products and materials
Flextronics is capable of manufacturing manufactured internally or by third-
party manufacturers.

2.5  MANUFACTURING TRANSFER.  In the event that Customer decides during the term
of  this Agreement, for the purpose of dual-sourcing or otherwise, to have any
Product manufactured internally or by a third-party manufacturer, Flextronics
shall cooperate with Customer and provide reasonable assistance to effect the
orderly and efficient transfer of the manufacturing of such Product from
Flextronics to the Customer or a third party designated by the Customer.  This
cooperation and assistance shall include but not be limited to: (a) the return
to Customer of relevant Manufacturing Specification materials or copies thereof,
as appropriate; (b) the transfer of such Manufacturing Inventory and Special
Inventory as Customer may request; and (c) the transfer of such Product specific
tooling and equipment as Customer may request.  Customer shall compensate
Flextronics for all costs of such transfer and for any Manufacturing or Special
Inventory in accordance with Section 4.3 and provide reasonable compensation to
Flextronics for any Product specific tooling and equipment transferred pursuant
to this Section.

2.6  PREFERRED PROVIDER STATUS - CUSTOMER.  Customer shall be Flextronics'
preferred provider of network products for internal use in all Flextronics'
sites worldwide.  Customer shall be invited to quote on all future sales
opportunities for network products and will be selected provided that Customer's
offer meets or exceeds the price, quality, delivery and other reasonable and
unbiased criteria for acceptance established by Flextronics for that
opportunity, including without limitation that there will be no adverse
implications associated with the integration of Customer's product on
Flextronics' existing wide area network, and Customer's offer is at least as
competitive based upon those criteria as any other bona fide quotation submitted
by a third-party alternative provider.  Customer agrees that in all quotations
for the

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sale of network products Customer will offer Flextronics the best prices and
terms that it offers other customers for comparable projected volumes.

3.0  FORECASTS, PURCHASE ORDERS AND MATERIAL PROCUREMENT

3.1  FORECAST.  Each week, Customer shall provide Flextronics with a rolling six
(6) month Product order forecast, by week for the first thirteen (13) weeks and
monthly for the following three (3) months ("Forecast").

3.2  PURCHASE ORDERS.  Customer will issue Purchase Orders monthly for Products
to be manufactured in the subsequent four (4) month period commencing on the
date of the Purchase Order.  All Purchase Orders shall be submitted to
Flextronics at Flextronics' facility in either (i) Rochester, New Hampshire,
(ii) Limerick, Ireland, or (iii) any other Flextronics facility to which the
Parties mutually agree.  Purchase Orders shall be accepted by Flextronics,
provided however that Flextronics may reject any Purchase Order (i) if
Flextronics cannot reasonably obtain Materials necessary to fulfill a Purchase
Order; (ii) if new and unique equipment is required to manufacture the Products;
or (iii) if a Purchase Order in the aggregate exceeds the most recent Forecast
by 10% for the first month, 20% for the second month, or 30% for the third
month. Flextronics shall notify Customer of its rejection of any Purchase Order
within five (5) Business Days of receipt of such order in writing, specifying
the reason for its rejection and proposing reasonable alternatives.

3.3  The Parties agree that the terms and conditions contained in this Agreement
shall prevail over any terms and conditions of any Purchase Order,
acknowledgment form or other instrument.

3.4  Each accepted Purchase Order constitutes:  (i) a commitment by Flextronics
to manufacture the Products described in that Purchase Order; and (ii) an
authorization from the Customer to Flextronics to procure, using standard
purchasing practices, the Materials and labor necessary to manufacture the
Products covered by that Purchase Order.

3.5  In addition, Customer authorizes Flextronics to purchase, in amounts beyond
the amount necessary to fill accepted Purchase Orders, labor and Materials:  (i)
with lead times greater than ninety (90) days at the time the Purchase Order is
placed ("Long Lead Time Components") plus 30 days to account for the order,
shipment, receipt and manufacturing time and,  (ii) purchased in quantities
above the required amount for accepted Purchase Orders to achieve price targets
("Economic Order Inventory"), and (iii) purchased in excess of requirements for
accepted Purchase Orders because of minimum lot sizes available from
manufacturers ("Minimum Order Inventory").  Together these are called "Special
Inventory".  Flextronics may purchase Long Lead Time Components sufficient to
meet all deliveries under the Purchase Orders and Product Forecast in effect at
the time the order with the supplier is placed, and may reasonably purchase
Minimum Order Inventory even if greater than the amount necessary to meet
Purchase Orders and Product Forecast.  Economic Order Inventory shall be
purchased by Flextronics only with the prior approval of Customer.  Flextronics
will, from time to time, hold Long Lead Time Components and finished Products in
inventory to increase Customer's sourcing flexibility. The components and
quantities of all such inventory will be documented in a separate letter and
signed by authorized representatives of both Flextronics and Customer.

4.0  SHIPMENTS, SCHEDULE CHANGE, CANCELLATION

4.1  SHIPMENTS.  All Products delivered pursuant to the terms of this Agreement
shall be suitably packed for shipment in accordance with Customer's Packing
Specifications, marked for shipment to Customer's distribution center, or other
agreed location, and delivered to a carrier or forwarding agent.  Shipment will
be F.O.B. Flextronics' facility at which time risk of loss and title will pass
to Customer.  All freight, insurance and other shipping expenses, as well as any
special packing expenses not included in the price for the Products, will be
paid by Customer. If the Product is source inspected by Customer prior to
shipment, Customer will inspect goods within five (5) Business Days of its
request date.

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4.2  QUANTITY INCREASES AND SHIPMENT SCHEDULE CHANGES.  For any accepted
Purchase Order, Customer may (i) increase the quantity of Products or (ii)
reschedule the quantity of Products and their shipment date as follows:

    Maximum Allowable Variance From Purchase Order Quantities/Shipment Dates
    ------------------------------------------------------------------------
<TABLE>
<CAPTION>

# of days before     Allowable   Maximum      Maximum
Shipment Date        Quantity    Reschedule   Reschedule/Cancelable
on Purchase Order    Increases   Quantity     Period
-------------------  ----------  -----------  -----------------------------
<S>                  <C>         <C>          <C>
0-30                 30%         10%          Reschedule 30 days from original date
31-60                50%         25%          Reschedule 60 days from original date
61-90                75%         40%          Reschedule 90 days from original date
91-120               100%        100%         Cancelable, subject to the charges set forth in Section 4.3
</TABLE>

All other changes in quantity or shipment date require Flextronics' prior
written consent.  Flextronics shall use reasonable commercial efforts to meet
quantity increases.  Allowable quantity increases are subject to Materials
availability.  If there are extra costs to meet a reschedule or increase,
Flextronics will inform Customer for its acceptance and approval in advance.  In
order to minimize excess and obsolete inventory or to respond to End Customer
requirements, Customer shall have the right to split Purchase Orders or schedule
partial deliveries.

4.3  CANCELLATION.  If Customer cancels any portion of Product quantity of an
accepted Purchase Order, Customer will pay Flextronics for Products, Inventory,
and Special Inventory affected by the cancellation as follows:  (i) 100% of the
contract price for all Product Inventory in Flextronics' possession, (ii) 104%
of the cost of all Manufacturing Inventory and Special Inventory in Flextronics'
possession and not returnable to the vendor or usable for other customers,
whether in raw form or work in process, less the salvage value thereof, (iii)
104% of the cost of all Manufacturing Inventory and Special Inventory on order
and not cancelable, (iv) any vendor cancellation charges incurred with respect
to Manufacturing Inventory and Special Inventory accepted for cancellation or
return by the vendor, and (v) expenses incurred by Flextronics related to labor
and equipment specifically put in place to support Customer's Purchase Orders
which expenses have been approved by Customer.  Flextronics will use reasonable
commercial efforts to return unused Manufacturing Inventory and Special
Inventory to and to cancel pending orders for such inventory with its supplier,
and to otherwise mitigate the amounts payable by Customer. Customer may, at its
option, instruct Flextronics to ship, at Customer's expense, all or any portion
of any Manufacturing Inventory or Special Inventory for which Customer has paid
Flextronics to any location designated by Customer.  Flextronics will notify
Customer within five (5) Business Days of receipt of a cancellation if Customer
will be charged any fees for a cancellation, and the Parties agree to cooperate
in trying to reduce any such charges.

5.0  INVENTORY MANAGEMENT, DELIVERY AND ACCEPTANCE

5.1  PRODUCT INVENTORY MANAGEMENT.    Flextronics will maintain and manage
Customer's Product Inventory so as to accommodate Customer's Forecast and to
provide a Product Inventory buffer at no additional charge.  For any Product
Inventory maintained and managed by Flextronics in excess of Customer's Forecast
and the Product Inventory buffer because of Customer's failure to take delivery
of Product in accordance with its forecast, Customer shall pay Flextronics an
inventory fee of one (1%) percent of the Product price for two four-week periods
and one five-week period during each Quarter, starting on the Effective Date.
During each four or five week period, the inventory fee for each Product shall
be based upon Customer's most recent Forecast and calculated as follows:  (a)
the weekly average of

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that forecasted amount will be taken, and that amount multiplied by the number
of weeks in the Inventory Buffer Period to determine the maximum Product
Inventory level, or Inventory buffer, for each week for each Product; (b) at the
end of each week, the actual inventory held by Flextronics will be compared to
the Inventory buffer for the week; (c) at the end of the four-week or five-week
period, the difference between the actual inventory counts and the Inventory
buffer for each Product at the end of each week are added together and, if the
sum is a positive number, it is divided by the number of weeks in the period to
determine the number of excess units of that Product; and (d) for each Product
where the actual inventory exceeds the Inventory buffer, Customer shall pay
Flextronics an inventory fee equal to one (1%) percent of the product of the
excess units of that Product times the Product price [.01(excess units x unit
price)]. A further illustration of this calculation is attached as Exhibit B.
The sum of all inventory fees shall be payable by Customer net thirty days from
the last day of each four-week period or five-week period.

5.2  AGED PRODUCT INVENTORY.  Upon five (5) Business Days notice to Customer
that Flextronics has held any Product Inventory for more than ninety (90) days,
Flextronics may deliver such Product Inventory to Customer.

5.3  DELIVERY.  Flextronics shall deliver Products to the Customer distribution
center, or other agreed location, on the date specified in the applicable
Purchase Order.  Flextronics shall promptly notify Customer of any expected
delays in meeting the delivery dates specified in each Purchase Order.  Customer
shall have the right to request an expedited shipment of affected Products, and
Flextronics shall bear all incremental freight costs associated with the
expedited shipment.

5.4  ACCEPTANCE.  The Parties agree that the Products shall be deemed accepted
upon delivery to Customer's facility.

6.0    ENGINEERING CHANGES

6.1  CUSTOMER SPONSORED CHANGES. Customer may request that Flextronics
incorporate changes to the Manufacturing or Functional Specifications of a
Product by issuing a written Engineering Change Order.  Any such ECO will
include a description of the proposed engineering change sufficient to permit
Flextronics to evaluate its feasibility and cost. Flextronics shall use
reasonable efforts to provide within five (5) days of receipt of an ECO a
detailed response to the ECO including a specification of: (a) material exposure
for scrap (Material procured and no longer usable); (b) material cost for new
Material to be added; (c) labor cost by activity to be performed; (d) the
proposed implementation date; and (e) the impact on the delivery schedule and
pricing of the Product.  Neither Party shall unreasonably withhold or delay
agreement to an ECO and the Parties shall use all reasonable efforts to agree
to, and implement at the earliest opportunity, ECO's relating to personal and
Product safety.  Until an ECO has been agreed to in writing, such ECO shall not
become effective, and the Parties shall continue to perform their obligations
under the then-effective specifications.

6.2  FLEXTRONICS SPONSORED CHANGES.  Flextronics may notify Customer in writing
of proposed ECOs no less than the lead time of the affected Materials plus
thirty (30) days and will, if so requested, provide Customer with samples.  The
notification shall include the proposed Product changes, anticipated price
changes and the proposed implementation date.  Notification shall also include
the appropriate documentation to support Customer's investigation of the impact
of this proposal. Customer will review the feasibility of the implementation of
the proposed ECO.  If lead time or new costs are required for the ECO, lead time
and new prices will be reviewed. Customer is to advise Flextronics of its
decision with respect to the proposed ECO within ten (10) Business Days after
receipt of Flextronics' written notification. No ECO's shall be made by
Flextronics without Customer's prior written approval, which may be withheld in
Customer's sole discretion.

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7.0  NEW PRODUCTS

7.1  NEW PRODUCT INTRODUCTION AND ACCEPTANCE.  During the Transition Services
Period, Flextronics will provide Customer with new product services, the cost of
which services will be included in Non-Labor Overhead during that period only.
Following the Transition Services Period, Flextronics will provide new product
services in accordance with a mutually agreed on pricing schedule, an example of
which is attached as Exhibit C.  Before implementing any such schedule, the
Parties agree to review and adjust Non-Labor Overhead, standard Product pricing
and the new product services pricing schedule to ensure that Customer is not
charged twice for such services and that the new product services pricing is
industry competitive.  When Customer, in Customer's discretion, determines that
the Volume Shipment Date for a proposed new product has been achieved, that new
product shall be considered a Product under the terms of this Agreement and all
provisions applicable to the manufacture of any Product, including by not
limited to pricing terms and Flextronics' warranties, shall thereafter apply to
the manufacture of that Product, unless the Parties agree otherwise.

8.0   WARRANTIES

8.1  WARRANTY.  Except as provided in Section 8.2, Flextronics warrants to
                Customer that:

     (a)  Each Product has been manufactured in a good workmanlike manner and in
     accordance with the Manufacturing Specifications;

     (b)  All manufacturing services have been performed in compliance with all
     applicable laws, regulations or requirements of the country in which they
     are performed;

     (c)  All Products delivered under this Agreement shall be free and clear of
     any liens or encumbrances, and at the time of delivery Flextronics shall
     have all rights necessary to transfer title to such Products to Customer;

     (d)  The Products manufactured under this Agreement are new products and do
     not contain anything used, refurbished or reconditioned; and

     (e) All Materials are warranted to the extent warranted by the Materials
     vendor.

8.2  The warranty in Section 8.1 does not apply to (a) defects resulting from
Customer's Manufacturing or Functional Specifications; (b) a Product that has
been abused, damaged, altered in an unintended way by any person or entity after
title passes to Customer; or (c) to any Materials consigned or supplied by
Customer to Flextronics. Flextronics makes no warranty under Section 8.1(a) with
respect to first articles, prototypes, pre-production units, test units or other
similar Products.  Notwithstanding anything else in this Agreement, Flextronics
assumes no liability for or obligation related to the performance, accuracy,
specifications, failure to meet specifications or defects of or due to tooling,
designs or instructions produced or supplied by Customer and Customer shall be
liable for costs or expenses incurred by Flextronics related thereto.

8.3   Upon any failure of a Product to comply with the above warranty during the
Warranty Period, Flextronics' sole obligation, and Customer's sole remedy, is
for Flextronics, at its option, to promptly repair or replace such unit and
return it to Customer.  Customer shall return Products covered by the warranty
to Flextronics as set forth in Section 13.

8.4   FLEXTRONICS MAKES NO OTHER WARRANTIES ON THE PRODUCTS, EXPRESS, IMPLIED,
STATUTORY, OR IN ANY OTHER COMMUNICATION WITH CUSTOMER, AND FLEXTRONICS
SPECIFICALLY DISCLAIMS ANY IMPLIED WARRANTY OR CONDITION OF MERCHANTABILITY OR
FITNESS FOR A PARTICULAR PURPOSE.

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9.0   QUALITY ASSURANCE

9.1  Flextronics agrees to manufacture Products in accordance with IPC 610B
Acceptability of Electronic Assemblies, IPC 7717 Rework of Electronic
Assemblies, and IPC 7721 Repair and Modification of Printed Circuit Boards and
Electronic Assemblies and to conform to the requirements of ISO 9002 and, if it
is not certified, become certified under ISO 9002 within ninety (90) days of the
date first written above.  Throughout each term of the Agreement, Flextronics
shall, upon obtaining ISO 9OO2 certification, remain certified under ISO 9002
and also obtain any further quality certifications that Cabletron may reasonably
request.

10.0  AGENCY CERTIFICATIONS

10.1  Customer is responsible for obtaining and maintaining any agency
certifications for Products, including FCC, UL, and TUV certifications.  Upon
reasonable notice, Flextronics will allow access to and inspection of its
manufacturing facilities to facilitate any applications for any such agency
certifications.

11.0  QUALITY REPORTING AND FAILURE ANALYSIS

11.1  Flextronics will provide product test and final inspection quality reports
on request by Customer.  Flextronics agrees to provide failure analysis data and
reports on request for rejected Products and Returned Products. The report must
include the Product identification, failure description, verification process
and any corrective and preventive action. Flextronics agrees to make every
effort to provide the requested information within ten (10) Business Days of
receipt of the Product.  Flextronics will provide monthly reports of the Product
return repairs containing return rates, no fault found rates, failure rates, and
other information as mutually agreed.

12.0    PAYMENT TERMS, ADDITIONAL COSTS AND PRICE CHANGES

12.1  PRICE AND PAYMENT TERMS.

  (a) The prices for Products delivered in the Initial Quarter will be
  calculated in accordance with Section 12.2 and included in Exhibit A.  As of
  the Effective Date, Exhibit A will reflect interim prices based upon agreed
  estimates of the BOM Value at Closing and the Initial Overhead for Products to
  be manufactured by Flextronics in the United States and in Ireland.  On or
  before March 31, 2000, or such other date as the Parties may agree, Exhibit A
  will be amended to reflect prices for Products delivered in the Initial
  Quarter based upon the actual BOM Value at Closing and the Initial Overhead.
  As of the date on which Exhibit A is amended all outstanding Purchase Orders
  and invoices shall automatically be amended to reflect the revised pricing,
  and within ten (10) Business Days following the date on which Exhibit A is
  amended Customer will provide Flextronics with a reconciliation statement
  showing the net difference between prior payments for Products at the interim
  prices and the prices for Products reflected in Exhibit A as amended.  The
  amount of the difference shall be paid by Customer to Flextronics or paid by
  Flextronics to Customer, as appropriate, within five (5) Business Days after
  the date of the reconciliation statement.

  (b) The prices for Products delivered in subsequent Quarters shall be
  calculated in accordance with Section 12.3, an example calculation of which is
  illustrated in Exhibit D.  The prices for any supplemental services relating
  to new products shall be determined in accordance with Section 7.1, and the
  prices for any other supplemental services, e.g., special manufacturing or
  delivery requests, shall be negotiated and agreed by the Parties. Then-current
  Product prices will be stated on the Purchase Orders issued by Customer and
  accepted by Flextronics. All prices are exclusive of federal, state and local
  excise, sales, use and similar taxes, and any duties, and Customer shall be
  responsible for all such items.  Payment for any Products, services or other
  costs to be paid by Customer hereunder is due five (5) days net from the date
  of invoice which shall be the day the Product is shipped pursuant to Section
  4.1 and shall be made in lawful U.S. currency by wire transfer in accordance
  with instructions provided from time to time by Flextronics. Customer agrees
  to pay 1.5% monthly interest on all payments past due more than thirty (30)
  days from the date of invoice.  Furthermore, if

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  Customer is late with payments, or Flextronics has reasonable cause to believe
  Customer may not be able to pay, Flextronics may require prepayment or delay
  shipments or suspend work until assurances of payment satisfactory to
  Flextronics are received.

12.2  INITIAL PRICING.  Prices for all Products delivered to Customer during the
Initial Quarter shall be calculated as follows:

          For Products manufactured by Flextronics in the United States:

               Initial Price = (BOM Value at Closing + Initial Overhead) x .944

          For Products manufactured by Flextronics in Ireland:

               Initial Price = (BOM Value at Closing + Initial Overhead)

The Initial Price for all Products is included in Exhibit A.

12.3  QUARTERLY PRICE ADJUSTMENTS.  Until the expiration of the initial term of
this Agreement, prices for all Products delivered under this Agreement shall be
adjusted at the beginning of each Quarter after the Initial Quarter, with the
adjusted price for each Product calculated as follows:

          Adjusted Price = (Repricing BOM Value + Adjusted Overhead) x  100/95

provided that the Adjusted Price for each Product price shall never exceed the
price for that Product in the prior Quarter, except to the extent that a higher
price results because of market forces affecting the BOM Value that can be
confirmed by independent industry benchmarks.   Flextronics shall notify
Customer of its proposed Adjusted Price for a Quarter fifteen (15) days before
the beginning of the Quarter (the "Repricing Notice").  Customer may require
Flextronics to explain or provide documentation in support of the proposed
Adjusted Price before the Quarterly Review Meeting, and the Parties shall
negotiate in good faith any differences regarding the Adjusted Price for a
Quarter at the Quarterly Review Meeting.  The Adjusted Prices finally agreed to
by the Parties shall apply to all Products delivered by Flextronics to Customer
during that Quarter.  An example calculation of the Adjusted Price for a Product
is attached as Exhibit D.

12.4  VOLUME PRICE ADJUSTMENTS. The Parties agree that if in any Quarter after
the Initial Quarter the total unit volume of Products delivered to Customer and
the total Standard Hours used to manufacture such Products:

  (a) both decline to more than ten percent (10%) below the total unit volume of
  Products manufactured and the total Standard Hours used to manufacture such
  Products in the Initial Quarter, the Parties shall meet and negotiate in good
  faith increases in future Product prices or other mechanisms to compensate
  Flextronics for the underabsorbtion of Flextronics' manufacturing overhead
  expenses caused by the decline and not covered by product purchases by other
  customers; or

  (b) both increase to more than ten percent (10%) above the total unit volume
  of Products manufactured and the total Standard Hours used to manufacture such
  Products in the Initial Quarter, the Parties shall meet and negotiate in good
  faith reductions in future Product prices to provide Customer with the benefit
  of the overabsorbtion of Flextronics' manufacturing overhead expenses caused
  by the increase.

12.5  PAYMENT AT CLOSING.  Within thirty (30) days of the Effective Date,
Customer shall pay Flextronics an amount equal to fifty percent (50%) of:   (a)
the aggregate of the actual Bill of Materials values for all Products delivered
by Customer to End Users between December 21, 1999, and the Effective Date;
subtracted from (b) the aggregate Bill of Materials values for such Products
calculated using the BOM Value as of December 21, 1999.

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12.6  PRODUCT PRICE SAVINGS REBATE.  Following the close of every Rebate Period,
a Product price savings rebate shall be computed and invoiced to Customer.  The
rebate for a particular Rebate Period shall equal that Rebate Period's Rebate
Share multiplied by the difference between (a) the total value of all Products
delivered to Customer in the Rebate Period and (b) the total value of those
Products had Customer paid (i) in the First Rebate Period, the Initial Price for
those Products, or (ii) in the subsequent Rebate Periods, the price in effect
for those Products on the day before the first day of the Rebate Period.
Customer agrees to pay any rebate within thirty (30) days of receipt of an
invoice for the rebate.  An example of such a calculation is shown in Exhibit G.

12.7  OPERATING PROFIT REBATE. Within thirty (30) days of the first anniversary
of the Effective Date, Flextronics shall pay to Customer the amount of
Flextronics' Operating Profit for that year that exceeds five percent (5%) of
Net Sales for that year.

12.8  DISCLOSURE OF COST INFORMATION.  Flextronics shall, subject to any
relevant obligation of confidentiality, provide to Customer all information and
documentation reasonably required by Customer with respect to  BOM Value and
Materials costs.  Flextronics shall provide reasonable assurances to Customer
that it is receiving the lowest cost for Materials charged by Flextronics to
other similarly situated customers (based on volume, types of  products and
Materials, level of variance between forecasts, actual demand, manufacturing
facility used, and other criteria to be mutually agreed upon).

12.9  Right to Review.   Customer shall, at its cost and expense, have the right
exercisable on a Quarterly basis upon ten (10) days' notice to Flextronics
during Flextronics' normal business hours to review Flextronics' books and
records relating to BOM Value and Materials costs and, for new products being
considered for manufacture under this Agreement pursuant to Section 7.1, Labor
Cost and Non-Labor Overhead, for the purpose of confirming those costs and the
pricing methodology for the Products and all fees or charges payable.  If
Customer identifies any issues or concerns related to such costs and the
determination hereunder of any price or fee, Customer shall provide a statement
to Flextronics setting out in reasonable detail the nature of such issues or
concerns.  The Parties shall attempt to resolve the matters in dispute in a
timely manner and make such adjustments, if any, to any price or fee as may be
required. For certainty, Customer acknowledges and agrees that any right to
review under this Section 12.9 may be limited by and is subject to any
confidentiality obligations that Flextronics may have to its other customers.

13.0  REPAIR SERVICES

13.1  PROVISION OF REPAIR SERVICES.  Flextronics shall supply Repair Services
for all Returned Products sent by Customer or its designated agents to
Flextronics' Repair Facilities.  Returned Products shall be sent to Flextronics
according to Customer's current process.

13.2  PREFERRED SUPPLIER STATUS.  Flextronics shall be a Preferred Supplier of
Customer's requirements for any Repair Services.  "Preferred Supplier" shall
mean that, provided Flextronics submits to Customer a quotation for such Repair
Services that is at least as competitive (in terms of price, quality, delivery,
performance and other standard benchmarks) as any other bona fide quotation(s)
submitted by a third-party alternate Repair Service provider, the Customer shall
place such business with Flextronics on a right of first refusal basis during
the term of the Agreement.  Flextronics acknowledges that this provision shall
not apply to any Repair Services Customer elects, in its discretion, to perform
internally.

13.3  MAXIMUM REPAIR PERIOD.  Flextronics shall, unless otherwise instructed by
the Customer, complete Repair Services for each Returned Product and, where
applicable, ship the Repaired Product to the Customer or the End Customer within
the number of Business Days after receipt of the Returned Product at the
Flextronics' designated Repair Facility set forth below:
<TABLE>

<S>                                                     <C>
  (a)  End Customer Owned Repaired Product (RPR's):     10 Business Days
  (b)  Failure Analysis:                                10 Business Days
  (c)  All other Repaired Products:                     As mutually agreed by the Parties.

</TABLE>

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13.4  SCRAP.  If Flextronics confirms that a Returned Product is identified on
the Customer's scrap schedule or otherwise determines that a Returned Product
should be scrapped, Flextronics shall notify Customer of its determination and
of the serial and part numbers of the Returned Product.  Flextronics shall
thereafter send any such Returned Product to the location directed by Customer
unless the Parties agree otherwise.  Customer shall pay Flextronics a scrap
handling fee as set forth in the Repair Fee Schedule for each Returned Product
that Flextronics scraps, except for any Returned Product scrapped due to any
damage the Returned Product incurs while Flextronics has the risk of loss for
that Product.

13.5  PRODUCT SPECIFICATIONS.  Customer shall provide Flextronics the
Manufacturing, Functional and Packing Specifications for all Returned Products
and such other information reasonably required by Flextronics to perform Repair
Services on Returned Products.  Customer shall be responsible for creating and
maintaining all such Specifications through the fifth anniversary of the
Product's End of Life.

13.6  OWNERSHIP AND RISK OF LOSS OF RETURNED PRODUCTS.  All Returned Products
shall be owned by the Customer or End Customer, as applicable, and held by
Flextronics at the Repair Facility for the performance of Repair Services and,
if applicable, then delivered to the Customer or End Customer following the
performance of those services. Risk of loss for such Returned Products shall
pass from the Customer to Flextronics upon delivery of such Returned Products to
Flextronics; and risk of loss for Repaired Products shall pass from Flextronics
to Customer upon delivery of such Repaired Products to Customer.

13.7  REPAIR COMMITMENTS. Flextronics shall:

  (a) For each Product, maintain support, repair and testing capabilities and
  necessary Repair Materials through the fifth anniversary of the Product's End
  of Life;

  (b) Maintain ownership of those Materials required to perform Repair Services;
  and

  (c) Provide quality reporting and failure analysis data to Customer as set
  forth in Section 11.0.

13.8  REPAIR SERVICE CHARGES.  For Repair Services provided, Flextronics will
charge Customer as follows:

(a)  In Warranty:

     (i)    If Repair Services were the result of a breach of warranty:
            no charge.
     (ii)   If no breach of warranty is found: as set forth in the Repair Fee
            Schedule.
     (iii)  For any failure analysis Customer requests: as mutually agreed by
            the Parties.

(b)  Out of Warranty:

     (i)    As set forth in the Repair Fee Schedule.

  (c)  Customer shall ship all Returned Products to Flextronics on a pre-paid
  basis.  If the Returned Product requires Repair Services that are the result
  of a breach of warranty, Flextronics shall reimburse Customer for the shipping
  charges Customer incurred in shipping that Returned Product to Flextronics.

13.9  PRICING FEE.  For Returned Products or Repair Services not covered by
warranty, Customer shall pay Flextronics as set forth in the Repair Fee
Schedule.  The initial Repair Fee Schedule is set forth in Exhibit E. At least
once every six months following the Effective Date, Customer and Flextronics
will review and renegotiate the Repair Fee Schedule.  The Repair Fee Schedule
will be structured as follows:

  (a) Product pricing fees will be broken out by Product family.

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  (b) Flextronics will utilize the Product's return history to determine
  pricing, volume, and mix.

  (c) The Product pricing fee may be a blended price or separate charge.

  (d) In determining Product pricing fees, the following categories will be
      considered:
      .  Repair
      .  Scrap
      .  Rework activity outside normal repairs - Quote individually
      .  Failure analysis
      .  Storage for holding material on Customer's behalf.
      .  Refurbishment
      .  No Trouble Found (NTF)
         .  Rotations
         .  Hourly Charge

The Parties agree to negotiate the cost and scope of any third party repair
services as necessary.

13.10  REPAIR WARRANTY.

  (a) Scope of Warranty.  Flextronics warrants that Repaired Products will
  comply with the warranties set forth in section 8.1(a) - 8.1(c) and 8.1(e) and
  that Flextronics will otherwise perform the Repair Services in a workmanlike
  manner ("Repair Warranty").  Flextronics will, without charge and as
  Flextronics may elect, replace or repair for Customer any Repaired Products
  for which Flextronics is in breach of the Repair Warranty, provided that
  (unless otherwise specifically agreed in writing for a particular Product):
  The defective Repaired Product is returned, freight charges prepaid, to the
  Flextronics' Repair Facility, within thirty (30) days following the expiration
  of the Repair Warranty Period; and Flextronics is notified of and provided
  details of the nature of such defective Repaired Product no later than five
  (5) Business Days following the expiration of the Repair Warranty Period.

  (b) Limitations.   The Repair Warranty shall not apply to:

     (i) Repaired Products that have been misused, modified, damaged, placed in
     an unsuitable physical or operating environment or maintained improperly.

     (ii) Any defect caused by the Customer or a third party or by an error or
     omission or design or other fault in any Manufacturing Specification.

13.11  REPAIR SERVICES FOLLOWING TERMINATION.  Cabletron shall have the right to
require Flextronics to continue to provide the Repair Services under Section 13
of this Agreement for up to one (1) year following the termination or expiration
of this Agreement.

14.0  EPIDEMIC FAILURES, RECALLS

14.1  EPIDEMIC FAILURES.  Each Party shall notify the other whenever it believes
that an Epidemic Failure condition exists and shall provide the other Party with
documentation supporting its belief.  The Parties shall work together to (i)
determine whether an Epidemic Failure condition actually exists and (ii) if one
does, devise a comprehensive plan for responding to the condition that may
include a preventive action plan, a logistics plan, and an allocation of costs.
An "Epidemic Failure" shall mean a series of repeating failures or defects
resulting in at least a 0.5% failure rate for the same Product or Material
during any twelve-month period.

14.2   EPIDEMIC FAILURE OR RECALL RESOLUTION.  Each Party shall promptly notify
the other whenever it believes that any Product is or may be subject to recall.
Following any such notice, the Parties shall work

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together and agree to determine whether a recall or other corrective action is
necessary, to determine whether to cease shipping and manufacturing that
Product, and to develop a recall or corrective action plan. If a recall or
corrective action is necessary due to a breach by Flextronics of its warranty
obligations under this Agreement, then any such recall or corrective action
shall be made at Flextronics' expense. If a recall or corrective action is
necessary due to a defect in the Manufacturing Specifications or Functional
Specifications then any such recall or corrective action shall be made at
Customer's expense.

14.3  CONTINUATION OF OBLIGATIONS.  Flextronics' obligations under Sections 14.1
and 14.2 shall continue for one (1) year following the termination or expiration
of this Agreement.

15.0  TERM AND TERMINATION

15.1  TERM.  The term of this Agreement shall commence on the Effective Date and
shall continue for two (2) years thereafter unless terminated as provided in
this Agreement. After the expiration of the initial term (unless this Agreement
has been terminated), this Agreement shall automatically renew for separate but
successive one-year terms, unless one Party notifies the other in writing at
least six (6) months before the expiration of the then-current term that it does
not wish to renew the Agreement for a subsequent term.

15.2  TERMINATION FOR CAUSE.  This Agreement may be terminated by either Party,
at its discretion, immediately for cause upon notice to the other Party for the
following:

  (a) the other Party makes a general assignment for the benefit of creditors,
  or a receiver or similar officer is appointed to take charge of any of the
  other Party's assets;

  (b) the other Party ceases to carry on its business or operations;

  (c) a bankruptcy or similar petition is filed by or against the other Party,
  and in the case of an involuntary petition, the proceeding is not dismissed
  within sixty (60) Days; or

  (d) the other Party fails to perform any material obligation under this
  Agreement, and such failure is not cured within thirty (30) days of notice
  thereof.

15.3  OTHER TERMINATIONS. At any time after the first anniversary of the
Effective Date, either Party may terminate this Agreement without cause by
giving at least six (6) months written notice to the other Party, provided that
if Cabletron gives such notice, it shall be considered a Triggering Event (as
defined in Section 7.3 of the Asset Purchase Agreement). If any Triggering Event
has occurred and Flextronics elects to exercise its Put Option, unless otherwise
agreed by the Parties, this Agreement shall terminate either: (a) on the date of
closing of Customer's purchase of the Repurchase Assets  (as defined in Section
7.4 of the Asset Purchase Agreement) or (b) if Customer elects to make the lump
sum payment in lieu of purchasing the Repurchase Assets, thirty (30) days after
the date of Customer's election.

15.4  WINDING-DOWN OBLIGATIONS.  Upon expiration or termination of this
Agreement for any reason, Customer shall be responsible for the Product
Inventory, Manufacturing Inventory, and Special Inventory in existence at the
date of termination or expiration in the same manner as for cancellations as set
forth in Section 4.3.   Flextronics will take commercially reasonable steps to
reduce Customer's liability under said section. Following any expiration or
termination of this Agreement, Flextronics shall cooperate with Customer and
provide reasonable assistance to effect the orderly and efficient transfer of
the manufacturing of Products from Flextronics to the Customer or a third party
designated by the Customer and without disruption to the Customer's business
("Transfer Assistance").  Transfer Assistance shall include, but not be limited
to: (a) the continued manufacture of Products by Flextronics after the
termination or expiration date for a transition period and on terms mutually
agreeable to the Parties; (b)  the return to Customer of all Manufacturing
Specification materials; (c) the transfer of all Product Inventory,
Manufacturing Inventory, and Special Inventory for which Customer has
compensated Flextronics; and (d) the transfer of any

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Product specific tooling and equipment. Customer shall be responsible for any
other costs incurred by Flextronics in providing Transfer Assistance.

15.5  SURVIVAL.  Notwithstanding the termination or expiration of this
Agreement, Articles 8, 13, 14, 16, 17, 18, 19, 20, and 21 and Sections 15.4,
15.5, 22.2 - 22.10 shall survive said termination or expiration.

16.0   INTELLECTUAL PROPERTY

16.1   CUSTOMER OWNERSHIP.  Except as set forth in Section 16.2 below, Customer
shall exclusively own all right, title and interest to all Intellectual Property
Rights related to the Products; to all manufacturing processes, know-how and
other information and materials provided by Customer to Flextronics before and
after the Effective Date of this Agreement to design, manufacture or test the
Products; and to any Product specific tooling, including those Intellectual
Property Rights that relate to any improvements in such Intellectual Property
Rights that result from services rendered by Flextronics under this Agreement
("Assigned Inventions") and any other rights in any derivative works
(collectively, "Customer IP").  Flextronics hereby irrevocably transfers and
assigns to Customer all of Flextronics' right, title and interest to all
Intellectual Property Rights in the Assigned Inventions. In addition, the
Parties expressly agree to consider as works made for hire those works ordered
or commissioned by Customer which qualify as such in accordance with the
copyright laws. For all the Assigned Inventions, Flextronics agrees to provide
documentation satisfactory to Customer to assure the conveyance of the Assigned
Inventions to Customer.  The Assigned Inventions shall be kept in confidence by
Flextronics and shall be used by Flextronics only in performing this Agreement
and may not be used by Flextronics for other purposes except upon such terms as
may be agreed upon between the Parties in writing. Flextronics also agrees to
acquire from its employees, agents and contractors, rights and covenants as to
assure that Customer shall receive the rights provided for in this section. Upon
the termination of this Agreement, Flextronics shall return to Customer or, in
Customer's discretion, destroy all Product specific tooling in Flextronics
possession, custody, or control.

16.2   FLEXTRONICS OWNERSHIP.  Flextronics shall exclusively own all
Intellectual Property Rights in all know-how, technology, processes, procedures,
ideas and concepts developed by Flextronics or its employees, agents, affiliates
or contractors related to manufacturing processes for products, and any
modifications, enhancements, improvements to the manufacturing processes for
products, any non-Product specific tooling and any other idea, design, concept,
technique, invention or discovery related to the manufacture, testing, and
design of products during the term of this Agreement ("Flextronics IP"). For the
avoidance of doubt, (i) Customer shall retain all Intellectual Property Rights,
including rights in any derivative works, to all manufacturing processes, know-
how and other information and materials provided by Customer to Flextronics
before and after the Effective Date of this Agreement to design, manufacture or
test the Products, and (ii) Flextronics shall retain all Flextronics IP related
to all manufacturing processes for products developed by Flextronics during the
performance of this Agreement.

16.3  LICENSES. Customer hereby grants Flextronics a non-exclusive, non-
transferable, royalty-free fully-paid license for the term of this Agreement to
use the Customer IP, but solely for the purpose of manufacturing and servicing
the Products for Customer.  Flextronics hereby grants to Customer a perpetual,
nonexclusive, royalty-free, fully-paid license to use any Flextronics IP
necessary and essential for the manufacture or servicing of Products by or for
Customer and to make, have made and distribute the Products manufactured or
serviced using said necessary and essential Flextronics IP.  Upon request from
Customer, Flextronics shall provide Customer with such documents reasonably
necessary for Customer to document and duplicate said Flextronics IP.

16.4   CUSTOMER TRADEMARKS.  Customer authorizes Flextronics to affix and apply
the Customer Trademarks to the Products as directed by Customer for the sole
purpose of manufacturing the Products pursuant to this Agreement. Flextronics
shall not use Customer Trademarks for any other purpose and only in such manner
as to preserve all rights of Customer. Flextronics acquires no right to Customer
Trademarks by its use and all uses by Flextronics of the Customer Trademarks
will inure to Customer's sole benefit.

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As used herein, "Customer Trademarks" means those trademarks, trade names,
service marks, slogans, designs, distinctive advertising, labels, logos, and
other trade-identifying symbols as are or have been developed and used by
Customer or any of its subsidiaries or affiliate companies and which Customer
owns or has the right to use.

17.0  INDEMNIFICATION

17.1  PRODUCT LIABILITY INDEMNIFICATION BY FLEXTRONICS.  Flextronics shall
defend, indemnify and hold Customer, its officers, employees, and agents
harmless against any and all Losses arising directly or indirectly as a result
of, or relating to, a breach of its representations or warranties under this
Agreement or its obligations under sections 22.1 or 22.10, except to the extent
that any such Losses are due to the negligence or wrongful acts of the Customer,
its officers, employees, or agents.

17.2  PRODUCT LIABILITY INDEMNIFICATION BY CUSTOMER.  Customer shall defend,
indemnify and hold Flextronics, its officers, employees, and agents harmless
against any and all Losses arising directly or indirectly as a result of, or
relating to, (a) defects in the Manufacturing and/or Functional Specifications
for the Products or (b) Flextronics' complying with the Manufacturing
Specifications, except to the extent that any such Losses are due to the
negligence or wrongful acts of Flextronics, its officers, employees, or agents.

17.3  INTELLECTUAL PROPERTY INDEMNIFICATION BY FLEXTRONICS.  Flextronics shall
defend, indemnify and hold Customer harmless against any and all Losses, arising
directly or indirectly as a result of, or relating to, any claim against
Customer asserting a violation of any Intellectual Property Right resulting from
or arising out of Flextronics' supply to Customer of the Products and
Flextronics' performance of services under this Agreement unless such a claim
arises directly and necessarily from compliance by Flextronics with the
Manufacturing Specifications.

17.4  INTELLECTUAL PROPERTY INDEMNIFICATION BY CUSTOMER.  Customer shall defend,
indemnify and hold Flextronics harmless against any and all Losses, arising
directly or indirectly as a result or, or relating to, any claim against
Flextronics asserting a violation of any Intellectual Property Right resulting
from or arising out of Flextronics' supply to Customer of the Products and
Flextronics performance of services under this Agreement provided that such a
claim arises directly and necessarily from compliance by Flextronics with the
Manufacturing Specifications.

18.0  INSURANCE

18.1  COVERAGE.  Each Party shall maintain the following insurance during the
term of this Agreement.

  (a) Commercial General Liability, including blanket contractual liability,
  broad form property damage, products and completed operations, independent
  contractors and premises/operations with limits of not less than $1 million
  per occurrence, $2 million in the aggregate, and excess coverage for $9
  million above those limits.

  (b) Electronics Errors & Omissions with limits of not less than $2 million.

  (c) Comprehensive Automobile Liability, including owned, non-owned and hired
  vehicles, with minimum limits of not less than $1 million per accident.

  (d)  Worker's Compensation Insurance in amounts and coverages required under
  worker's compensation, disability and similar employee benefit laws applicable
  to the Employer's Liability insurance, with limits of not less than $500,000
  or such higher amounts as may be required by law.

18.2  GENERAL.  The above insurance shall be issued by an insurance company
licensed to do business in New Hampshire with an A.M. Bests rating of A or
better, shall name the other Party as an additional

                                    18 of 43
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insured on all policies except Worker's Compensation, shall provide that it is
primary insurance and not excess over or contributory with any other valid,
existing and applicable insurance covering the same loss carried by such Party,
shall provide for severability of interests, shall further provide that an act
or omission of one of the named insureds which would void or otherwise reduce
coverage shall not reduce coverage for all claims based on acts, omissions,
injury or damage which occurred or arose (or the onset of which occurred or
arose) in whole or in part during the policy period, and shall provide that the
other Party will receive thirty (30) days written notice from the insurer prior
to any cancellation or change of coverage provided that comparable insurance is
not purchased from another carrier. Each Party shall deliver certificates of
insurance evidencing such coverages to the other Party on or before the
Effective Date, and thereafter at least fifteen (15) days before the expiration
dates of expiring policies and, in the event either Party shall fail to procure
such insurance, or to deliver such certificates, the other Party may, at its
option, procure the same for the account of the other, and the cost thereof
shall be paid to the Party who purchased such insurance within thirty (30) days
after delivery of itemized bills therefore. A Party's compliance with the
provisions of this section shall in no way limit its liability under any
provisions of this Agreement.

19.0  LIABILITY LIMITS

19.1  NO OTHER LIABILITY. EXCEPT AS SET FORTH OTHERWISE IN THIS AGREEMENT, IN NO
EVENT SHALL EITHER PARTY BE LIABLE TO THE OTHER FOR ANY INCIDENTAL,
CONSEQUENTIAL, SPECIAL OR PUNITIVE DAMAGES OF ANY KIND OR NATURE ARISING OUT OF
THIS AGREEMENT OR THE SALE OF PRODUCTS, WHETHER SUCH LIABILITY IS ASSERTED ON
THE BASIS OF CONTRACT, TORT (INCLUDING THE POSSIBILITY OF NEGLIGENCE OR STRICT
LIABILITY), OR OTHERWISE, EVEN IF THE PARTY HAS BEEN WARNED OF THE POSSIBILITY
OF ANY SUCH LOSS OR DAMAGE, AND EVEN IF ANY OF THE LIMITED REMEDIES IN THIS
AGREEMENT FAIL OF THEIR ESSENTIAL PURPOSE.

20.0   NOTICES

20.1   All notices, reports, requests, acceptances, and other communications
required or permitted under this Agreement shall be in writing and shall
reference this Agreement.  They will be deemed delivered: (i) when delivered in
person, (ii) when sent by confirmed telex, acknowledged facsimile or
acknowledged e-mail except that the communications referred to in Article 15 and
Sections 22.5 and 22.8 may not be sent by e-mail, (iii) one (1) Business Day
after having been sent by commercial overnight courier with written verification
of receipt, or (iv) five (5) Business Days after having been sent by registered
or certified mail, return receipt requested, postage prepaid, or upon actual
receipt thereof, whichever occurs first. An acknowledged e-mail communication or
fax shall be deemed to be a communication in writing.  All communication will be
sent to the receiving Party as follows or to such address that the receiving
Party may designate pursuant to this Section.

     If to Flextronics for notices related to operations in the Americas:

                  Flextronics International USA, Inc.
                  2090 Fortune Drive
                  San Jose, California USA 95131

                  Attention: President
                  Fax No.:  408-428-0859

     with a copy to:
                  Attention: General Counsel
                  Fax No: 408-428-0859

     If to Flextronics for notices related to operations outside the Americas:

                                    19 of 43
<PAGE>

                                                                  EXECUTION COPY

                  Flextronics International Ireland, Ltd.
                  Plassey Technological Park,
                  Limerick, Ireland.

                  Attention:

     with a copy to:

                  Flextronics International GmbH
                  Friesacher Strasse 3
                  9330 Althofen
                  Austria

                  Attention:  General Manager

     If to Customer:   CABLETRON SYSTEMS, INC.
                  35 Industrial Way
                  Rochester, NH
                  USA  03867

                  Attention:  Chief Financial Officer
                  Fax No.:  603-337-2388

     With a copy to:  Attention:  General Counsel
                  Fax No.:  603-337-3655

     With a copy to:   Ropes & Gray
                  One International Place
                  Boston, MA  02110

                  Attention:  Ivor Cary Armistead, III
                  Fax No.:  617-951-7050

21.0    CONFIDENTIAL INFORMATION

21.1    CONFIDENTIAL INFORMATION.  "Confidential Information" means any
information: (i) disclosed by one Party (the "Disclosing Party") to the other
(the "Receiving Party"), which, if in written, graphic, machine-readable or
other tangible form is marked as "Confidential" or "Proprietary"; (ii) which at
the time it is disclosed is or should reasonably be known by the Receiving Party
to be proprietary or confidential information of the Disclosing Party, or (iii)
which is otherwise deemed to be "Confidential Information" by the terms of this
Agreement.  Notwithstanding the foregoing, Customer's Confidential Information
shall include without limitation all Manufacturing or Functional Specifications
of a Product, all Product order Forecasts, and all new product plans.

21.2    CONFIDENTIAL INFORMATION EXCLUSIONS.  Confidential Information does not
include information that the Receiving Party can demonstrate is: (i) now or
hereafter, through no fault of the Receiving Party, in the public domain; (ii)
known to the Receiving Party from a source without an obligation of
confidentiality to the Disclosing Party; (iii) hereafter furnished to the
Receiving Party by a third party as a matter of right and without restriction on
disclosure; (iv) furnished to others by the Disclosing Party without restriction
on disclosure; or (v) independently developed by the Receiving Party without use
of the Disclosing Party's Confidential Information.  Nothing in this Agreement
shall prevent the Receiving Party from disclosing Confidential Information to
the extent the Receiving Party is legally compelled to do so by

                                    20 of 43
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any government agency or court; provided, however, that before any such
disclosure, the Receiving Party shall (a) assert the confidential nature of the
Confidential Information; (b) immediately notify the Disclosing Party in writing
of the order or request to disclose; and (c) cooperate fully with the Disclosing
Party in protecting against any such disclosure and/or obtaining a protective
order narrowing the scope of the compelled disclosure and protecting its
confidentiality.

21.3  CONFIDENTIALITY OBLIGATION.  The Receiving Party shall treat as
confidential all of the Disclosing Party's Confidential Information and shall
not use such Confidential Information except as expressly permitted under this
Agreement.  Without limiting the foregoing, the Receiving Party shall use the
same degree of care and means that it utilizes to protect its own information of
a similar nature, but in any event not less than reasonable care and means, to
prevent the unauthorized use or the disclosure of such Confidential Information
to third parties.  The Confidential Information may be disclosed only to
employees or contractors of the Receiving Party with a "need to know" who are
instructed and agree not to disclose the Confidential Information and not to use
the Confidential Information for any purpose, except as set forth herein.  The
Receiving Party shall have appropriate written agreements with any such
employees or contractors sufficient to comply with the provisions of this
Agreement.

21.4  CONFIDENTIALITY OF AGREEMENT  Each Party agrees that the terms and
conditions, but not the existence, of this Agreement will be treated as the
other Party's Confidential Information and that no reference to the terms and
conditions of this Agreement or to activities pertaining thereto may be made in
any form of press release or public statement without first consulting with the
other Party; provided, however, that each Party may disclose the terms and
conditions of this Agreement: (i) as may be required by law; (ii) to legal
counsel of the Parties; (iii) in connection with the requirements of an initial
public offering or securities filing; (iv) in confidence, to accountants, banks,
and financing sources and their advisors; (v) in confidence, in connection with
the enforcement of this Agreement or rights under this Agreement; or (vi) in
confidence, in connection with a merger or acquisition or proposed merger or
acquisition, or the like.

21.5  NO CONFIDENTIAL INFORMATION OF OTHER PARTIES.  Each Party represents and
warrants to the other that it has not used and shall not use in the course of
its performance hereunder, and shall not disclose to the other, any confidential
information of any third party, unless it is expressly authorized in writing by
such third party to do so.

22.0    MISCELLANEOUS

22.1   COMPLIANCE WITH THE LAWS AND PERMITTING.  Each Party agrees that its
performance under this Agreement shall comply with all applicable laws.
Flextronics shall, at its expense, obtain and maintain all necessary permits and
licenses required for the operation of its manufacturing facilities and
processes.

22.2  ENTIRE AGREEMENT.  This Agreement constitutes the entire agreement between
the Parties with respect to the transactions contemplated hereby and, except for
the Asset Purchase Agreement, the other "Principal Agreements" described in the
Asset Purchase Agreement, or as otherwise specifically stated, supersedes all
prior agreements and understandings between the Parties relating to such
transactions.  In all respects, this Agreement shall govern, and any other
documents including, without limitation, preprinted terms and conditions on
Customer's Purchase Orders shall be of no effect. This Agreement will be deemed
to have been drafted by both Parties.

22.3  AMENDMENTS.  This Agreement may be amended only by written consent of both
Parties, executed by their authorized representatives.

22.4  INDEPENDENT CONTRACTOR.  Neither Party shall, for any purpose, be deemed
to be an agent of the other Party and the relationship between the Parties shall
only be that of independent contractors.  Neither Party shall have any right or
authority to assume or create any obligations or to make any representations

                                    21 of 43
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or warranties on behalf of any other Party, whether express or implied, or to
bind the other Party in any respect whatsoever.

22.5  DISPUTE RESOLUTION.  In the event of any dispute or disagreement with
regard to the rights or obligations of the Parties under this Agreement or any
transaction contemplated by it, the Parties shall use all reasonable efforts to
settle the dispute or disagreement.  If their initial efforts are unsuccessful,
either Party may, upon written notice to the other, escalate the dispute or
disagreement for review and discussion between their chief executive officers.
The Parties agree that, except in the case of an action for preliminary relief
to enjoin an infringement of an Intellectual Property Right or any other event
that may cause irreparable injury, neither Party shall institute litigation with
regard to any dispute or disagreement until at least thirty (30) days after the
date of the notice escalating the dispute or disagreement to their chief
executive officers.  In the event a dispute between the Parties hereunder with
respect to this Agreement must be resolved by litigation or other proceeding or
a Party must engage an attorney to enforce its rights hereunder, the prevailing
Party shall be entitled to receive reimbursement for all associated reasonable
costs and expenses (including, without limitation, attorneys' fees) from the
other Party.

22.6  CHOICE OF LAW AND JURISDICTION.  Any action brought by Customer under this
Agreement or with regard to actions taken pursuant to this Agreement shall be
governed by and construed in accordance with the laws of the State of
California, notwithstanding any contrary conflict of law or choice of laws
principle, and shall be brought and maintained exclusively in the state or
federal courts of the State of California.  Any action brought by Flextronics
under this Agreement or with regard to actions taken pursuant to this Agreement
shall be governed by and construed in accordance with the laws of the State of
New Hampshire, notwithstanding any contrary conflict of law or choice of laws
principle, and shall be brought and maintained exclusively in the state or
federal courts of the State of New Hampshire.

22.7  SUCCESSORS, ASSIGNMENT.  This Agreement shall be binding upon and inure to
the benefit of the Parties hereto and their respective successors, assigns and
legal representatives.  Neither Party shall have the right to assign or
otherwise transfer its rights or obligations under this Agreement except with
the prior written consent of the other Party, not to be unreasonably withheld.
Nothing in this section shall prohibit Customer from:  (i) transferring rights
and obligations under this Agreement to its Affiliates provided that such
entities agree to be bound by the terms and conditions of this Agreement; or
(ii) transferring its rights and obligations under this Agreement to another
entity that purchases all or substantially all of Customer's business,
regardless of the nature of that transaction, so long as that entity agrees to
be bound by the terms and conditions of this Agreement.

22.8    FORCE MAJEURE.  In the event that either Party is prevented from
performing or is unable to perform any of its obligations under this Agreement
(other than a payment obligation) due to any Act of God, fire, casualty, flood,
earthquake, war, strike, lockout, epidemic, destruction of production
facilities, riot, insurrection, or any other cause beyond the reasonable control
of the Party invoking this section, and if such Party shall have used its
commercially reasonable efforts to mitigate its effects, such Party shall give
prompt written notice to the other Party, its performance shall be excused, and
the time for the performance shall be extended for the period of delay or
inability to perform due to such occurrences.  Regardless of the excuse of Force
Majeure, if such Party is not able to perform within ninety (90) days after such
event, the other Party may terminate the Agreement and the provisions of Section
15.4 shall apply.  Termination of this Agreement shall not affect the
obligations of either Party, which exist as of the date of termination.

22.9  COUNTRY OF ORIGIN.  For each Product purchased under this Agreement,
Flextronics shall furnish Customer with all necessary country of origin
(manufacture) certifications, by quantity and part number.

22.10  EXPORT CONTROLS.  Flextronics shall comply will all United States and any
applicable foreign law and regulations governing the export of technology and
Products.  Customer and Flextronics shall cooperate with one another, including
providing all required documentation and information, to obtain all necessary
government authorizations before exporting any technology or Products under this
Agreement.

                                    22 of 43
<PAGE>

                                                                  EXECUTION COPY

22.11  SUBCONTRACTING. Flextronics shall not have the right to sub-contract the
performance of any of its obligations under this Agreement without the express
written consent of Customer.

ACCEPTED AND AGREED TO:

CUSTOMER:                                   FLEXTRONICS INTERNATIONAL USA, INC.:

   /s/  David J. Kirkpatrick                    /s/    Michael McNamara
-------------------------------------------    ---------------------------------

By:     David J. Kirkpatrick                   By:     Michael McNamara
    ---------------------------------------       ------------------------------

Title:  Corporate Executive Vice President     Title:  President
       ------------------------------------          ---------------------------
       and Chief Financial Officer

                                        FLEXTRONICS INTERNATIONAL IRELAND, LTD.:

                                               /s/  James Rowan
                                              ----------------------------------

                                           By:      James Rowan
                                              ----------------------------------

                                           Title:   Director
                                                 -------------------------------

                                    23 of 43
<PAGE>

                             CONFIDENTIAL TREATMENT

Asset Purchase Agreement Exhibit A
3/31/00

                                    Exhibit A
                                 Product Prices

United States

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*
-------------------------------------------------------------------------------------------------
<S>               <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
Stackables          9602842          [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2E253-49R        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2E42-27R         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2E42-27RDC       [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2E48-27R         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 2E-BRACKET-KIT   [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2H23-50R         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2H252-25R        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2H252-25RDC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2H253-25R        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2H258-17R        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2M46-04R         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 2M-MPS-UGK       [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                3X-DEFPA-AC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                3X-DEFPA-DC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                3X-DEFPA-MC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                3X-DEFPA-UC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 6C105            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 6C110            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 6C205-2          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 6C205-3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6E122-26         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6E123-50         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6E128-26         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6E132-25         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6E138-25         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6E233-49         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H123-50         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H202-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H203-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H252-17         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H253-13         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H258-17         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H259-17         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H262-18         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H302-48         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6M146-04         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6SSRM-02         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 8MB-FPM-UGK-60   [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          9052647E         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9A686-04         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C114            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C114-BS         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C300-1          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C300-1-BT-UGK   [##]     [##]      [##]    [##]      [##]      [##]     [##]
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                      Labor &                                    Total       BOM+      Initial
                                     Overhead    Mat.                Non Labor  Initial    Initial     Factor
                                      Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead    0.944     Price US
  Product Name      Model No.                                                            (Total Cost)
--------------------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>           <C>       <C>
--------------------------------------------------------------------------------------------------------------------------
Stackables          9602842             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 2000    2E253-49R           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 2000    2E42-27R            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 2000    2E42-27RDC          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 2000    2E48-27R            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 2E-BRACKET-KIT      [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 2000    2H23-50R            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 2000    2H252-25R           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 2000    2H252-25RDC         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 2000    2H253-25R           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 2000    2H258-17R           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 2000    2M46-04R            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 2M-MPS-UGK          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                3X-DEFPA-AC         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                3X-DEFPA-DC         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                3X-DEFPA-MC         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                3X-DEFPA-UC         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 6C105               [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 6C110               [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 6C205-2             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 6C205-3             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6E122-26            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6E123-50            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6E128-26            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6E132-25            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6E138-25            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6E233-49            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6H123-50            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6H202-24            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6H203-24            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6H252-17            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6H253-13            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6H258-17            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6H259-17            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6H262-18            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6H302-48            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6M146-04            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 6000    6SSRM-02            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 8MB-FPM-UGK-60      [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          9052647E            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9A686-04            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 9C114               [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 9C114-BS            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 9C300-1             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 9C300-1-BT-UGK      [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
---------------------------------------------------------------------------------------------------------------------------
</TABLE>

                                   24 of 43

<PAGE>

                             CONFIDENTIAL TREATMENT

                                    Exhibit A

                                 Product Prices

United States

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*
-------------------------------------------------------------------------------------------------
<S>                 <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
IN HOUSE CHASSIS/SU 9C500            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C614            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C706            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C714            [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9E423-36         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9EFGH4-SMB1-UGK  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9F206-BT-UGK     [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9F241-12         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9G536-04         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H423-26         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H531-17         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H531-18         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H531-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H532-17         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H532-18         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H532-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H533-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H539-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9T125-08         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9T125-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9T427-16         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    ANIM-29/4        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    ANIM-59/1        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    ANIM-59/1LR      [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                APIM-29          [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                APIM-29LR        [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                APIM-67          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU CS-CHASSIS-CBT   [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSI6D-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSI6D-AA-128     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSI6D-AA-SP6     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSI6D-AB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSI6D-AB-128     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSI6D-AB-SP6     [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU CSIAP (9061019)  [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIAP-CA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIBD-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIBD-AA-128     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIBD-AA-SC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIBD-AB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIBD-AB-128     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIBD-AB-SC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIEB-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIED-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIED-AA-M07     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIED-AA-SC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIED-AB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIED-AB-SC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AA-C20     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AA-C50     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AA-LP      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AA-PT50    [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AB-C50     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AB-LP      [##]     [##]      [##]    [##]      [##]      [##]     [##]
-------------------------------------------------------------------------------------------------
<CAPTION>
----------------------------------------------------------------------------------------------------------------------------
                                        Labor &                                    Total       BOM+      Initial
                                       Overhead    Mat.                Non Labor  Initial    Initial     Factor
                                        Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead    0.944     Price US
  Product Name      Model No.                                                            (Total Cost)
----------------------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>           <C>       <C>
----------------------------------------------------------------------------------------------------------------------------
IN HOUSE CHASSIS/SU 9C500                 [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 9C614                 [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 9C706                 [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU 9C714                 [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9E423-36              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9EFGH4-SMB1-UGK       [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9F206-BT-UGK          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9F241-12              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9G536-04              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9H423-26              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9H531-17              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9H531-18              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9H531-24              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9H532-17              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9H532-18              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9H532-24              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9H533-24              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9H539-24              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9T125-08              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9T125-24              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    9T427-16              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    ANIM-29/4             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    ANIM-59/1             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartSwitch 9000    ANIM-59/1LR           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                APIM-29               [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                APIM-29LR             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                APIM-67               [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU CS-CHASSIS-CBT        [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSI6D-AA              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSI6D-AA-128          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSI6D-AA-SP6          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSI6D-AB              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSI6D-AB-128          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSI6D-AB-SP6          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU CSIAP (9061019)       [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIAP-CA              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIBD-AA              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIBD-AA-128          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIBD-AA-SC           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIBD-AB              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIBD-AB-128          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIBD-AB-SC           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIEB-AA              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIED-AA              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIED-AA-M07          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIED-AA-SC           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIED-AB              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIED-AB-SC           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIES-AA-C20          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIES-AA-C50          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIES-AA-LP           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIES-AA-PT50         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIES-AB-C50          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIES-AB-LP           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
-----------------------------------------------------------------------------------------------------------------------------
</TABLE>

                                   25 of 43

<PAGE>

                             CONFIDENTIAL TREATMENT

                                    Exhibit A

                                 Product Prices

United States

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*
-------------------------------------------------------------------------------------------------
<S>               <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
Mobile(Ctron)       CSIES-AB-PT50    [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AB-C50     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Moblie(Ctron)       CSIES-AB-LP      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AB-PT50    [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSILD-AB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIWS-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIWS-AB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIWS-PS1        [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU CSX400-BT-UGK    [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU CTA-01           [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DECMR-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DECMR-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFAR-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFAR-SA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFGA-DA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFGA-EA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFHM-MX         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFMI-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFMI-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFMI-SA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFMR-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFMR-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFP1-39         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFP1-55         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFP2-39         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFP2-55         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-AB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-AC         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-DB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-DC         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-MB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-UB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-UC         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFXM-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFXM-SC         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEHUA-CA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEHUB-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEHUB-BA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DELG1-UA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DELG9-UA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DELHE-UA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DELHG-UA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETAX-U3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETMI-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETMI-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETML-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETML-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETML-U3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETMM-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETPX-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETRX-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEWGB-SA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEWGF-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                      Labor &                                    Total       BOM+      Initial
                                     Overhead    Mat.                Non Labor  Initial    Initial     Factor
                                      Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead    0.944     Price US
  Product Name      Model No.                                                            (Total Cost)
--------------------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>           <C>       <C>
--------------------------------------------------------------------------------------------------------------------------
Mobile(Ctron)       CSIES-AB-PT50       [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIES-AB-C50        [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Moblie(Ctron)       CSIES-AB-LP         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIES-AB-PT50       [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSILD-AB            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIWS-AA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIWS-AB            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Mobile(Ctron)       CSIWS-PS1           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU CSX400-BT-UGK       [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU CTA-01              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DECMR-MA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DECMR-S3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFAR-S3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFAR-SA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFGA-DA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFGA-EA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFHM-MX            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFMI-MA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFMI-S3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFMI-SA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFMR-MA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFMR-S3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFP1-39            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFP1-55            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFP2-39            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFP2-55            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFPA-AB            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFPA-AC            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFPA-DB            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFPA-DC            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFPA-MB            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFPA-UB            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFPA-UC            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFXM-AA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEFXM-SC            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEHUA-CA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEHUB-AA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEHUB-BA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DELG1-UA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DELG9-UA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DELHE-UA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DELHG-UA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DETAX-U3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DETMI-MA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DETMI-S3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DETML-MA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DETML-S3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DETML-U3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DETMM-MA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DETPX-MA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DETRX-S3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEWGB-SA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEWGF-S3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
---------------------------------------------------------------------------------------------------------------------------
</TABLE>

                                   26 of 43

<PAGE>

                             CONFIDENTIAL TREATMENT

                                    Exhibit A

                                 Product Prices

United States

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*
-------------------------------------------------------------------------------------------------
<S>               <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
DNPG                DEWGF-SA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEWGF-S3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEWGF-SA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEX2R-D3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEX2R-F3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEX2R-MA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEX2R-MB          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEXBR-S3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEX2R-T3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEXBR-D3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEXBR-MA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEXBR-S3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEXBR-T3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEZ8R-RB          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DLE02-MA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DLE52-MA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DMHUB-A3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVG-A3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVG-AA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVH-P           [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVH-P3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVH-PA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-EA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-EC          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-FA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-FC          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-GA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-GC          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-HA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-HC          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-NA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-UB          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVZ-MC          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DVNCC-PA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartStack          ELS100-24TXG      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartStack          ELS100-24TXM      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartStack          ELS10-27TX        [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU EMC38-12          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU EMME6-FL-UGK      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU EMME-UGKIT        [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                EPIM-100FX        [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                EPIM-100TX        [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                EPIM-F3           [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                EPIM-T            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU ESXMIM-BT-UGK     [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU FAS-02            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU FDMMIM04-UGK      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU FDMMIM-BT-UGK     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          FE-100FX          [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                FPIM-00           [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                FPIM-01           [##]     [##]      [##]    [##]      [##]      [##]     [##]
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                      Labor &                                    Total       BOM+      Initial
                                     Overhead    Mat.                Non Labor  Initial    Initial     Factor
                                      Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead    0.944     Price US
  Product Name      Model No.                                                            (Total Cost)
--------------------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>           <C>       <C>
--------------------------------------------------------------------------------------------------------------------------
DNPG                DEWGF-SA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEWGF-S3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEWGF-SA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEX2R-D3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEX2R-F3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEX2R-MA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEX2R-MB            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEXBR-S3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEX2R-T3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEXBR-D3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEXBR-MA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEXBR-S3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEXBR-T3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DEZ8R-RB            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DLE02-MA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DLE52-MA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DMHUB-A3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVG-A3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVG-AA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVH-P             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVH-P3            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVH-PA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVW-EA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVW-EC            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVW-FA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVW-FC            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVW-GA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVW-GC            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVW-HA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVW-HC            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVW-NA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVW-UB            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DSRVZ-MC            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
DNPG                DVNCC-PA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartStack          ELS100-24TXG        [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartStack          ELS100-24TXM        [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartStack          ELS10-27TX          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU EMC38-12            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU EMME6-FL-UGK        [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU EMME-UGKIT          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                EPIM-100FX          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                EPIM-100TX          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                EPIM-F3             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                EPIM-T              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU ESXMIM-BT-UGK       [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU FAS-02              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU FDMMIM04-UGK        [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU FDMMIM-BT-UGK       [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          FE-100FX            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                FPIM-00             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                FPIM-01             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
---------------------------------------------------------------------------------------------------------------------------
</TABLE>

                                   27 of 43

<PAGE>

                             CONFIDENTIAL TREATMENT

                                    Exhibit A

                                 Product Prices
United States

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*
-------------------------------------------------------------------------------------------------
<S>               <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
PIMs                FPIM-02          [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                FPIM-05          [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartStack          GES-16FX         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartStack          GESXM-GBIC-LX    [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartStack          GESXM-GBIC-SX    [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                GPIM-01          [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                GPIM-08          [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                GPIM-09          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU H3105-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU H7265-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU H7894-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-A6DP        [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-F6          [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-FE6         [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-G01         [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-G09         [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-SSA710      [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-SSA710-48   [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-SSA720-60   [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-SSR-600     [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-TM-UGK      [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-W6-BT-UGK   [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-W84         [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-W85         [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-W87         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          M8FM             [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          MCC-DFL          [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          MICROMMAC-24T    [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          NBR-220-BS       [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QA-5FVAB-H8      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QB-5MUAA-WA      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QB-5QMAA-WA      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-0MWAA-BB      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-4YFAA-BA      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-4YFAA-BB      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-4YGAA-BB      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-4YJAA-BB      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-5M2AA-BB      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-MQDAA-BA      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-MQDAA-BB      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          SEH-24           [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          SEHI-24          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SFVLAN-01NT      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SFVLAN-01SOL     [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SFVLAN-02NT      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SFVLAN-02SOL     [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SFVLAN-10SOL     [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SPEL-EVAL        [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SPEL-MGR         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SPEL-UGKIT       [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SS-16M-DRAM-UGK  [##]     [##]      [##]    [##]      [##]      [##]     [##]
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                      Labor &                                    Total       BOM+      Initial
                                     Overhead    Mat.                Non Labor  Initial    Initial     Factor
                                      Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead    0.944     Price US
  Product Name      Model No.                                                            (Total Cost)
--------------------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>           <C>       <C>
--------------------------------------------------------------------------------------------------------------------------
PIMs                FPIM-02             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                FPIM-05             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartStack          GES-16FX            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartStack          GESXM-GBIC-LX       [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SmartStack          GESXM-GBIC-SX       [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                GPIM-01             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                GPIM-08             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                GPIM-09             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU H3105-AA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU H7265-AA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU H7894-MA            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-A6DP           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-F6             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-FE6            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-G01            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-G09            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-SSA710         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-SSA710-48      [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-SSA720-60      [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-SSR-600        [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-TM-UGK         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-W6-BT-UGK      [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-W84            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-W85            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               HSIM-W87            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          M8FM                [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          MCC-DFL             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          MICROMMAC-24T       [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          NBR-220-BS          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU QA-5FVAB-H8         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU QB-5MUAA-WA         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU QB-5QMAA-WA         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU QM-0MWAA-BB         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU QM-4YFAA-BA         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU QM-4YFAA-BB         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU QM-4YGAA-BB         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU QM-4YJAA-BB         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU QM-5M2AA-BB         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU QM-MQDAA-BA         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU QM-MQDAA-BB         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          SEH-24              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          SEHI-24             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU SFVLAN-01NT         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU SFVLAN-01SOL        [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU SFVLAN-02NT         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU SFVLAN-02SOL        [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU SFVLAN-10SOL        [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU SPEL-EVAL           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU SPEL-MGR            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU SPEL-UGKIT          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU SS-16M-DRAM-UGK     [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
---------------------------------------------------------------------------------------------------------------------------
</TABLE>

                                   28 of 43
<PAGE>

                             CONFIDENTIAL TREATMENT

                                    Exhibit A
                                 Product Prices

United States

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*
-------------------------------------------------------------------------------------------------
<S>               <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
HSIMs               SSA710-48        [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               SSA720-60        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-2-B-AA       [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-500-CRS      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-500-VPN      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-520          [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-600-CRS      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-600-D        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-600-ECM      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-600-S        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-600-VPN      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-600-VPN+     [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-700-RCK-KIT  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-710-E1       [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-710-T1       [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-720-CRS      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-720-VPN      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-8            [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-CM2-64       [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-GLX29-02-AA  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-GSX21-02-AA  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-HFX21-08-AA  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-HTX12-08-AA  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-HTX22-08-AA  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-MPS-UGK      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-PS-8         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-RS-ENT       [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-RS-UGK       [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          STH-24           [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          STH-44           [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          STHI-24          [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          STHI-44          [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMS                SWPIM-BRI        [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMS                SWPIM-E1         [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMS                SWPIM-SY         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          TPFOT-2          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU TRMM-BT-UGK      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU TRXI-FL-UGK      [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                VAPIM-31         [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                VAPIM-39LR       [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               VHSIM2-A6DP      [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               VHSIM-A6DP       [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               VHSIM-G02        [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               VHSIM-G6         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU WB-500           [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                WPIM-SY          [##]     [##]      [##]    [##]      [##]      [##]     [##]
-------------------------------------------------------------------------------------------------
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                      Labor &                                    Total       BOM+      Initial
                                     Overhead    Mat.                Non Labor  Initial    Initial     Factor
                                      Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead    0.944     Price US
  Product Name      Model No.                                                            (Total Cost)
--------------------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>           <C>       <C>
--------------------------------------------------------------------------------------------------------------------------
HSIMs               SSA710-48           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               SSA720-60           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-2-B-AA          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-500-CRS         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-500-VPN         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-520             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-600-CRS         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-600-D           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-600-ECM         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-600-S           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-600-VPN         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-600-VPN+        [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-700-RCK-KIT     [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-710-E1          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-710-T1          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-720-CRS         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-720-VPN         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-8               [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-CM2-64          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-GLX29-02-AA     [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-GSX21-02-AA     [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-HFX21-08-AA     [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-HTX12-08-AA     [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-HTX22-08-AA     [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-MPS-UGK         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-PS-8            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-RS-ENT          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
SSR                 SSR-RS-UGK          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          STH-24              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          STH-44              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          STHI-24             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          STHI-44             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMS                SWPIM-BRI           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMS                SWPIM-E1            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMS                SWPIM-SY            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
Stackables          TPFOT-2             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU TRMM-BT-UGK         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU TRXI-FL-UGK         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                VAPIM-31            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                VAPIM-39LR          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               VHSIM2-A6DP         [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               VHSIM-A6DP          [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               VHSIM-G02           [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
HSIMs               VHSIM-G6            [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
IN HOUSE CHASSIS/SU WB-500              [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
PIMs                WPIM-SY             [##]        [##]      [##]         [##]      [##]       [##]      [##]         [##]
---------------------------------------------------------------------------------------------------------------------------
</TABLE>

        Notes:
                ##MATERIAL OMITTED AND SEPARATELY FILED UNDER AN APPLICATION FOR
                CONFIDENTIAL TREATMENT

                                   29 of 43
<PAGE>

                             CONFIDENTIAL TREATMENT

                                    Exhibit A
                                 Product Prices

United States

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*

-------------------------------------------------------------------------------------------------
<S>               <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
<CAPTION>
--------------------------------------------------------------------------------------------------------------------------
                                      Labor &                                    Total       BOM+      Initial
                                     Overhead    Mat.                Non Labor  Initial    Initial     Factor
                                      Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead    0.944     Price US
  Product Name      Model No.                                                            (Total Cost)
--------------------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>           <C>       <C>
--------------------------------------------------------------------------------------------------------------------------
</TABLE>

* These columns contain elements of Labor Cost or Non-Labor Overhead directly
used to calculate a new product price.

** These columns are directly used to calculate Quarterly adjustments to a
Product's price under Section 12.3.

Labor Cost is the sum of Direct Labor, Production Overhead, Production Support
and Manufacturing Support.

Note: Direct Labor includes Direct Labor Fringe

Non-Labor Overhead is the sum of Material Overhead and SG&A.

Initial Overhead is the sum of Labor Cost and Non-Labor Overhead.

Initial Price in the US and Ireland is the sum of BOM Value at Closing and
Initial Overhead.

                                   30 of 43
<PAGE>

                             CONFIDENTIAL TREATMENT

Asset Purchase Agreement Exhibit A
3/31/00

                                    Exhibit A
                                 Product Prices

Ireland

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*
-------------------------------------------------------------------------------------------------
<S>               <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
Stackables          9602842          [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2E253-49R        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2E42-27R         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2E42-27RDC       [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2E48-27R         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 2E-BRACKET-KIT   [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2H23-50R         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2H252-25R        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2H252-25RDC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2H253-25R        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2H258-17R        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 2000    2M46-04R         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 2M-MPS-UGK       [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                3X-DEFPA-AC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                3X-DEFPA-DC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                3X-DEFPA-MC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                3X-DEFPA-UC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 6C105            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 6C110            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 6C205-2          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 6C205-3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6E122-26         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6E123-50         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6E128-26         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6E132-25         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6E138-25         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6E233-49         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H123-50         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H202-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H203-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H252-17         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H253-13         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H258-17         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H259-17         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H262-18         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6H302-48         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6M146-04         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 6000    6SSRM-02         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 8MB-FPM-UGK-60   [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          9052647E         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9A686-04         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C114            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C114-BS         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C300-1          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C300-1-BT-UGK   [##]     [##]      [##]    [##]      [##]      [##]     [##]
<CAPTION>
---------------------------------------------------------------------------------------------------------------
                                      Labor &                                    Total       BOM+
                                     Overhead    Mat.                Non Labor  Initial    Initial
                                      Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead   Price IRE
  Product Name      Model No.                                                            (Total Cost)
---------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>          <C>
---------------------------------------------------------------------------------------------------------------
Stackables          9602842             [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 2000    2E253-49R           [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 2000    2E42-27R            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 2000    2E42-27RDC          [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 2000    2E48-27R            [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU 2E-BRACKET-KIT      [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 2000    2H23-50R            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 2000    2H252-25R           [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 2000    2H252-25RDC         [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 2000    2H253-25R           [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 2000    2H258-17R           [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 2000    2M46-04R            [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU 2M-MPS-UGK          [##]        [##]      [##]         [##]      [##]       [##]        [##]
DNPG                3X-DEFPA-AC         [##]        [##]      [##]         [##]      [##]       [##]        [##]
DNPG                3X-DEFPA-DC         [##]        [##]      [##]         [##]      [##]       [##]        [##]
DNPG                3X-DEFPA-MC         [##]        [##]      [##]         [##]      [##]       [##]        [##]
DNPG                3X-DEFPA-UC         [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU 6C105               [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU 6C110               [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU 6C205-2             [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU 6C205-3             [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6E122-26            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6E123-50            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6E128-26            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6E132-25            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6E138-25            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6E233-49            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6H123-50            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6H202-24            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6H203-24            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6H252-17            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6H253-13            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6H258-17            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6H259-17            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6H262-18            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6H302-48            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6M146-04            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 6000    6SSRM-02            [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU 8MB-FPM-UGK-60      [##]        [##]      [##]         [##]      [##]       [##]        [##]
Stackables          9052647E            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SmartSwitch 9000    9A686-04            [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU 9C114               [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU 9C114-BS            [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU 9C300-1             [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU 9C300-1-BT-UGK      [##]        [##]      [##]         [##]      [##]       [##]        [##]
----------------------------------------------------------------------------------------------------------------
</TABLE>

                                   31 of 43

<PAGE>

                             CONFIDENTIAL TREATMENT

                                    Exhibit A

                                 Product Prices

Ireland

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*
-------------------------------------------------------------------------------------------------
<S>                 <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
IN HOUSE CHASSIS/SU 9C500            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C614            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C706            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU 9C714            [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9E423-36         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9EFGH4-SMB1-UG   [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9F206-BT-UGK     [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9F241-12         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9G536-04         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H423-26         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H531-17         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H531-18         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H531-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H532-17         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H532-18         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H532-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H533-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9H539-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9T125-08         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9T125-24         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    9T427-16         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    ANIM-29/4        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    ANIM-59/1        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartSwitch 9000    ANIM-59/1LR      [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                APIM-29          [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                APIM-29LR        [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                APIM-67          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU CS-CHASSIS-CBT   [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSI6D-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSI6D-AA-128     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSI6D-AA-SP6     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSI6D-AB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSI6D-AB-128     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSI6D-AB-SP6     [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU CSIAP (9061019)  [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIAP-CA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIBD-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIBD-AA-128     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIBD-AA-SC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIBD-AB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIBD-AB-128     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIBD-AB-SC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIEB-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIED-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIED-AA-M07     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIED-AA-SC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIED-AB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIED-AB-SC      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AA-C20     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AA-C50     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AA-LP      [##]     [##]      [##]    [##]      [##]      [##]     [##]
-------------------------------------------------------------------------------------------------
<CAPTION>
-------------------------------------------------------------------------------------------------------------------
                                        Labor &                                    Total       BOM+
                                       Overhead    Mat.                Non Labor  Initial    Initial
                                        Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead    Price IRE
  Product Name      Model No.                                                            (Total Cost)
-------------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>           <C>
-------------------------------------------------------------------------------------------------------------------
IN HOUSE CHASSIS/SU 9C500                 [##]        [##]      [##]         [##]      [##]       [##]         [##]
IN HOUSE CHASSIS/SU 9C614                 [##]        [##]      [##]         [##]      [##]       [##]         [##]
IN HOUSE CHASSIS/SU 9C706                 [##]        [##]      [##]         [##]      [##]       [##]         [##]
IN HOUSE CHASSIS/SU 9C714                 [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9E423-36              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9EFGH4-SMB1-UG        [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9F206-BT-UGK          [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9F241-12              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9G536-04              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9H423-26              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9H531-17              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9H531-18              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9H531-24              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9H532-17              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9H532-18              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9H532-24              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9H533-24              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9H539-24              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9T125-08              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9T125-24              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    9T427-16              [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    ANIM-29/4             [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    ANIM-59/1             [##]        [##]      [##]         [##]      [##]       [##]         [##]
SmartSwitch 9000    ANIM-59/1LR           [##]        [##]      [##]         [##]      [##]       [##]         [##]
PIMs                APIM-29               [##]        [##]      [##]         [##]      [##]       [##]         [##]
PIMs                APIM-29LR             [##]        [##]      [##]         [##]      [##]       [##]         [##]
PIMs                APIM-67               [##]        [##]      [##]         [##]      [##]       [##]         [##]
IN HOUSE CHASSIS/SU CS-CHASSIS-CBT        [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSI6D-AA              [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSI6D-AA-128          [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSI6D-AA-SP6          [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSI6D-AB              [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSI6D-AB-128          [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSI6D-AB-SP6          [##]        [##]      [##]         [##]      [##]       [##]         [##]
IN HOUSE CHASSIS/SU CSIAP (9061019)       [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIAP-CA              [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIBD-AA              [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIBD-AA-128          [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIBD-AA-SC           [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIBD-AB              [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIBD-AB-128          [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIBD-AB-SC           [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIEB-AA              [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIED-AA              [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIED-AA-M07          [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIED-AA-SC           [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIED-AB              [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIED-AB-SC           [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIES-AA-C20          [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIES-AA-C50          [##]        [##]      [##]         [##]      [##]       [##]         [##]
Mobile(Ctron)       CSIES-AA-LP           [##]        [##]      [##]         [##]      [##]       [##]         [##]
-------------------------------------------------------------------------------------------------------------------
</TABLE>

                                   32 of 43

<PAGE>

                             CONFIDENTIAL TREATMENT

                                    Exhibit A

                                 Product Prices

Ireland

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*
-------------------------------------------------------------------------------------------------
<S>               <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
Mobile(Ctron)       CSIES-AA-PT50    [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AB-C50     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AB-LP      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIES-AB-PT50    [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSILD-AB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIWS-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIWS-AB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Mobile(Ctron)       CSIWS-PS1        [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU CSX400-BT-UGK    [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU CTA-01           [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DECMR-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DECMR-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFAR-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFAR-SA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFGA-DA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFGA-EA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFHM-MX         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFMI-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFMI-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFMI-SA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFMR-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFMR-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFP1-39         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFP1-55         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFP2-39         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFP2-55         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-AB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-AC         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-DB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-DC         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-MB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-UB         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFPA-UC         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFXM-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEFXM-SC         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEHUA-CA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEHUB-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEHUB-BA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DELG1-UA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DELG9-UA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DELHE-UA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DELHG-UA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETAX-U3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETMI-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETMI-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETML-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETML-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETML-U3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETMM-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETPX-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DETRX-S3         [##]     [##]      [##]    [##]      [##]      [##]     [##]
<CAPTION>
------------------------------------------------------------------------------------------------------------------
                                      Labor &                                    Total       BOM+
                                     Overhead    Mat.                Non Labor  Initial    Initial
                                      Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead     Price IRE
  Product Name      Model No.                                                            (Total Cost)
------------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>            <C>
------------------------------------------------------------------------------------------------------------------
Mobile(Ctron)       CSIES-AA-PT50       [##]        [##]      [##]         [##]      [##]       [##]          [##]
Mobile(Ctron)       CSIES-AB-C50        [##]        [##]      [##]         [##]      [##]       [##]          [##]
Mobile(Ctron)       CSIES-AB-LP         [##]        [##]      [##]         [##]      [##]       [##]          [##]
Mobile(Ctron)       CSIES-AB-PT50       [##]        [##]      [##]         [##]      [##]       [##]          [##]
Mobile(Ctron)       CSILD-AB            [##]        [##]      [##]         [##]      [##]       [##]          [##]
Mobile(Ctron)       CSIWS-AA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
Mobile(Ctron)       CSIWS-AB            [##]        [##]      [##]         [##]      [##]       [##]          [##]
Mobile(Ctron)       CSIWS-PS1           [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU CSX400-BT-UGK       [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU CTA-01              [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DECMR-MA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DECMR-S3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFAR-S3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFAR-SA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFGA-DA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFGA-EA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFHM-MX            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFMI-MA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFMI-S3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFMI-SA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFMR-MA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFMR-S3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFP1-39            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFP1-55            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFP2-39            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFP2-55            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFPA-AB            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFPA-AC            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFPA-DB            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFPA-DC            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFPA-MB            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFPA-UB            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFPA-UC            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFXM-AA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEFXM-SC            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEHUA-CA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEHUB-AA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEHUB-BA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DELG1-UA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DELG9-UA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DELHE-UA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DELHG-UA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DETAX-U3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DETMI-MA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DETMI-S3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DETML-MA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DETML-S3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DETML-U3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DETMM-MA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DETPX-MA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DETRX-S3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
------------------------------------------------------------------------------------------------------------------
</TABLE>

                                   33 of 43

<PAGE>

                             CONFIDENTIAL TREATMENT

                                    Exhibit A

                                 Product Prices

Ireland

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*
-------------------------------------------------------------------------------------------------
<S>               <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
DNPG                DEWGF-SA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEWGF-S3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEWGF-SA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEX2R-D3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEX2R-F3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEX2R-MA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEX2R-MB          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEXBR-S3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEX2R-T3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEXBR-D3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEXBR-MA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEXBR-S3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEXBR-T3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DEZ8R-RB          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DLE02-MA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DLE52-MA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DMHUB-A3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVG-A3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVG-AA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVH-P           [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVH-P3          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVH-PA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-EA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-EC          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-FA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-FC          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-GA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-GC          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-HA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-HC          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-NA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVW-UB          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DSRVZ-MC          [##]     [##]      [##]    [##]      [##]      [##]     [##]
DNPG                DVNCC-PA          [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartStack          ELS100-24TXG      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartStack          ELS100-24TXM      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartStack          ELS10-27TX        [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU EMC38-12          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU EMME6-FL-UGK      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU EMME-UGKIT        [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                EPIM-100FX        [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                EPIM-100TX        [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                EPIM-F3           [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                EPIM-T            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU ESXMIM-BT-UGK     [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU FAS-02            [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU FDMMIM04-UGK      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU FDMMIM-BT-UGK     [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          FE-100FX          [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                FPIM-00           [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                FPIM-01           [##]     [##]      [##]    [##]      [##]      [##]     [##]
<CAPTION>
-----------------------------------------------------------------------------------------------------------------
                                      Labor &                                    Total       BOM+
                                     Overhead    Mat.                Non Labor  Initial    Initial
                                      Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead     Price IRE
  Product Name      Model No.                                                            (Total Cost)
-----------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>            <C>
-----------------------------------------------------------------------------------------------------------------
DNPG                DEWGF-SA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEWGF-S3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEWGF-SA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEX2R-D3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEX2R-F3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEX2R-MA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEX2R-MB            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEXBR-S3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEX2R-T3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEXBR-D3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEXBR-MA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEXBR-S3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEXBR-T3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DEZ8R-RB            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DLE02-MA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DLE52-MA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DMHUB-A3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVG-A3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVG-AA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVH-P             [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVH-P3            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVH-PA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVW-EA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVW-EC            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVW-FA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVW-FC            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVW-GA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVW-GC            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVW-HA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVW-HC            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVW-NA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVW-UB            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DSRVZ-MC            [##]        [##]      [##]         [##]      [##]       [##]          [##]
DNPG                DVNCC-PA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
SmartStack          ELS100-24TXG        [##]        [##]      [##]         [##]      [##]       [##]          [##]
SmartStack          ELS100-24TXM        [##]        [##]      [##]         [##]      [##]       [##]          [##]
SmartStack          ELS10-27TX          [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU EMC38-12            [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU EMME6-FL-UGK        [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU EMME-UGKIT          [##]        [##]      [##]         [##]      [##]       [##]          [##]
PIMs                EPIM-100FX          [##]        [##]      [##]         [##]      [##]       [##]          [##]
PIMs                EPIM-100TX          [##]        [##]      [##]         [##]      [##]       [##]          [##]
PIMs                EPIM-F3             [##]        [##]      [##]         [##]      [##]       [##]          [##]
PIMs                EPIM-T              [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU ESXMIM-BT-UGK       [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU FAS-02              [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU FDMMIM04-UGK        [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU FDMMIM-BT-UGK       [##]        [##]      [##]         [##]      [##]       [##]          [##]
Stackables          FE-100FX            [##]        [##]      [##]         [##]      [##]       [##]          [##]
PIMs                FPIM-00             [##]        [##]      [##]         [##]      [##]       [##]          [##]
PIMs                FPIM-01             [##]        [##]      [##]         [##]      [##]       [##]          [##]
------------------------------------------------------------------------------------------------------------------
</TABLE>

                                   34 of 43

<PAGE>

                             CONFIDENTIAL TREATMENT

                                    Exhibit A

                                 Product Prices
Ireland

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*
-------------------------------------------------------------------------------------------------
<S>               <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
PIMs                FPIM-02          [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                FPIM-05          [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartStack          GES-16FX         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartStack          GESXM-GBIC-LX    [##]     [##]      [##]    [##]      [##]      [##]     [##]
SmartStack          GESXM-GBIC-SX    [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                GPIM-01          [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                GPIM-08          [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                GPIM-09          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU H3105-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU H7265-AA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU H7894-MA         [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-A6DP        [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-F6          [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-FE6         [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-G01         [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-G09         [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-SSA710      [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-SSA710-48   [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-SSA720-60   [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-SSR-600     [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-TM-UGK      [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-W6-BT-UGK   [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-W84         [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-W85         [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               HSIM-W87         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          M8FM             [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          MCC-DFL          [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          MICROMMAC-24T    [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          NBR-220-BS       [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QA-5FVAB-H8      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QB-5MUAA-WA      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QB-5QMAA-WA      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-0MWAA-BB      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-4YFAA-BA      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-4YFAA-BB      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-4YGAA-BB      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-4YJAA-BB      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-5M2AA-BB      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-MQDAA-BA      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU QM-MQDAA-BB      [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          SEH-24           [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          SEHI-24          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SFVLAN-01NT      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SFVLAN-01SOL     [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SFVLAN-02NT      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SFVLAN-02SOL     [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SFVLAN-10SOL     [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SPEL-EVAL        [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SPEL-MGR         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SPEL-UGKIT       [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU SS-16M-DRAM-UG   [##]     [##]      [##]    [##]      [##]      [##]     [##]
<CAPTION>
-----------------------------------------------------------------------------------------------------------------
                                      Labor &                                    Total       BOM+
                                     Overhead    Mat.                Non Labor  Initial    Initial
                                      Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead     Price IRE
  Product Name      Model No.                                                            (Total Cost)
------------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>            <C>
------------------------------------------------------------------------------------------------------------------
PIMs                FPIM-02             [##]        [##]      [##]         [##]      [##]       [##]          [##]
PIMs                FPIM-05             [##]        [##]      [##]         [##]      [##]       [##]          [##]
SmartStack          GES-16FX            [##]        [##]      [##]         [##]      [##]       [##]          [##]
SmartStack          GESXM-GBIC-LX       [##]        [##]      [##]         [##]      [##]       [##]          [##]
SmartStack          GESXM-GBIC-SX       [##]        [##]      [##]         [##]      [##]       [##]          [##]
PIMs                GPIM-01             [##]        [##]      [##]         [##]      [##]       [##]          [##]
PIMs                GPIM-08             [##]        [##]      [##]         [##]      [##]       [##]          [##]
PIMs                GPIM-09             [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU H3105-AA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU H7265-AA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU H7894-MA            [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-A6DP           [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-F6             [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-FE6            [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-G01            [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-G09            [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-SSA710         [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-SSA710-48      [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-SSA720-60      [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-SSR-600        [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-TM-UGK         [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-W6-BT-UGK      [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-W84            [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-W85            [##]        [##]      [##]         [##]      [##]       [##]          [##]
HSIMs               HSIM-W87            [##]        [##]      [##]         [##]      [##]       [##]          [##]
Stackables          M8FM                [##]        [##]      [##]         [##]      [##]       [##]          [##]
Stackables          MCC-DFL             [##]        [##]      [##]         [##]      [##]       [##]          [##]
Stackables          MICROMMAC-24T       [##]        [##]      [##]         [##]      [##]       [##]          [##]
Stackables          NBR-220-BS          [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU QA-5FVAB-H8         [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU QB-5MUAA-WA         [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU QB-5QMAA-WA         [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU QM-0MWAA-BB         [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU QM-4YFAA-BA         [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU QM-4YFAA-BB         [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU QM-4YGAA-BB         [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU QM-4YJAA-BB         [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU QM-5M2AA-BB         [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU QM-MQDAA-BA         [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU QM-MQDAA-BB         [##]        [##]      [##]         [##]      [##]       [##]          [##]
Stackables          SEH-24              [##]        [##]      [##]         [##]      [##]       [##]          [##]
Stackables          SEHI-24             [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU SFVLAN-01NT         [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU SFVLAN-01SOL        [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU SFVLAN-02NT         [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU SFVLAN-02SOL        [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU SFVLAN-10SOL        [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU SPEL-EVAL           [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU SPEL-MGR            [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU SPEL-UGKIT          [##]        [##]      [##]         [##]      [##]       [##]          [##]
IN HOUSE CHASSIS/SU SS-16M-DRAM-UG      [##]        [##]      [##]         [##]      [##]       [##]          [##]
------------------------------------------------------------------------------------------------------------------
</TABLE>

                                   35 of 43

<PAGE>

                             CONFIDENTIAL TREATMENT

                                    Exhibit A
                                 Product Prices

Ireland

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*
-------------------------------------------------------------------------------------------------
<S>               <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
HSIMs               SSA710-48        [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               SSA720-60        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-2-B-AA       [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-500-CRS      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-500-VPN      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-520          [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-600-CRS      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-600-D        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-600-ECM      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-600-S        [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-600-VPN      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-600-VPN+     [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-700-RCK-KIT  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-710-E1       [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-710-T1       [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-720-CRS      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-720-VPN      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-8            [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-CM2-64       [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-GLX29-02-AA  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-GSX21-02-AA  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-HFX21-08-AA  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-HTX12-08-AA  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-HTX22-08-AA  [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-MPS-UGK      [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-PS-8         [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-RS-ENT       [##]     [##]      [##]    [##]      [##]      [##]     [##]
SSR                 SSR-RS-UGK       [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          STH-24           [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          STH-44           [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          STHI-24          [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          STHI-44          [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                SWPIM-BRI        [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                SWPIM-E1         [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                SWPIM-SY         [##]     [##]      [##]    [##]      [##]      [##]     [##]
Stackables          TPFOT-2          [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU TRMM-BT-UGK      [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU TRXI-FL-UGK      [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                VAPIM-31         [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                VAPIM-39LR       [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               VHSIM2-A6DP      [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               VHSIM-A6DP       [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               VHSIM-G02        [##]     [##]      [##]    [##]      [##]      [##]     [##]
HSIMs               VHSIM-G6         [##]     [##]      [##]    [##]      [##]      [##]     [##]
IN HOUSE CHASSIS/SU WB-500           [##]     [##]      [##]    [##]      [##]      [##]     [##]
PIMs                WPIM-SY          [##]     [##]      [##]    [##]      [##]      [##]     [##]
-------------------------------------------------------------------------------------------------
<CAPTION>
---------------------------------------------------------------------------------------------------------------
                                      Labor &                                    Total       BOM+
                                     Overhead    Mat.                Non Labor  Initial    Initial
                                      Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead   Price IRE
  Product Name      Model No.                                                            (Total Cost)
----------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>          <C>
----------------------------------------------------------------------------------------------------------------
HSIMs               SSA710-48           [##]        [##]      [##]         [##]      [##]       [##]        [##]
HSIMs               SSA720-60           [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-2-B-AA          [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-500-CRS         [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-500-VPN         [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-520             [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-600-CRS         [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-600-D           [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-600-ECM         [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-600-S           [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-600-VPN         [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-600-VPN+        [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-700-RCK-KIT     [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-710-E1          [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-710-T1          [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-720-CRS         [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-720-VPN         [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-8               [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-CM2-64          [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-GLX29-02-AA     [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-GSX21-02-AA     [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-HFX21-08-AA     [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-HTX12-08-AA     [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-HTX22-08-AA     [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-MPS-UGK         [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-PS-8            [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-RS-ENT          [##]        [##]      [##]         [##]      [##]       [##]        [##]
SSR                 SSR-RS-UGK          [##]        [##]      [##]         [##]      [##]       [##]        [##]
Stackables          STH-24              [##]        [##]      [##]         [##]      [##]       [##]        [##]
Stackables          STH-44              [##]        [##]      [##]         [##]      [##]       [##]        [##]
Stackables          STHI-24             [##]        [##]      [##]         [##]      [##]       [##]        [##]
Stackables          STHI-44             [##]        [##]      [##]         [##]      [##]       [##]        [##]
PIMs                SWPIM-BRI           [##]        [##]      [##]         [##]      [##]       [##]        [##]
PIMs                SWPIM-E1            [##]        [##]      [##]         [##]      [##]       [##]        [##]
PIMs                SWPIM-SY            [##]        [##]      [##]         [##]      [##]       [##]        [##]
Stackables          TPFOT-2             [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU TRMM-BT-UGK         [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU TRXI-FL-UGK         [##]        [##]      [##]         [##]      [##]       [##]        [##]
PIMs                VAPIM-31            [##]        [##]      [##]         [##]      [##]       [##]        [##]
PIMs                VAPIM-39LR          [##]        [##]      [##]         [##]      [##]       [##]        [##]
HSIMs               VHSIM2-A6DP         [##]        [##]      [##]         [##]      [##]       [##]        [##]
HSIMs               VHSIM-A6DP          [##]        [##]      [##]         [##]      [##]       [##]        [##]
HSIMs               VHSIM-G02           [##]        [##]      [##]         [##]      [##]       [##]        [##]
HSIMs               VHSIM-G6            [##]        [##]      [##]         [##]      [##]       [##]        [##]
IN HOUSE CHASSIS/SU WB-500              [##]        [##]      [##]         [##]      [##]       [##]        [##]
PIMs                WPIM-SY             [##]        [##]      [##]         [##]      [##]       [##]        [##]
----------------------------------------------------------------------------------------------------------------
</TABLE>

        Notes:
                ##MATERIAL OMITTED AND SEPARATELY FILED UNDER AN APPLICATION FOR
                CONFIDENTIAL TREATMENT

                                   36 of 43

<PAGE>

                             CONFIDENTIAL TREATMENT

                                    Exhibit A
                                 Product Prices

Ireland

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------
                                          Std Hour  BOM Val. Direct   Prod.      Prod.     Mfg
  Product Name      Model No.      Volume   Time   At Close  Labor* Overhead*  Support*  Support*

-------------------------------------------------------------------------------------------------
<S>               <C>            <C>    <C>      <C>       <C>    <C>        <C>       <C>
-------------------------------------------------------------------------------------------------
<CAPTION>
------------------------------------------------------------------------------------------------------------------
                                      Labor &                                    Total       BOM+
                                     Overhead    Mat.                Non Labor  Initial    Initial
                                      Cost**  Overhead*      SG&A*  Overhead**  Overhead   Overhead      Price IRE
  Product Name      Model No.                                                            (Total Cost)
------------------------------------------------------------------------------------------------------------------
<S>                <C>               <C>      <C>            <C>    <C>         <C>      <C>             <C>
------------------------------------------------------------------------------------------------------------------
</TABLE>

* These columns contain elements of Labor Cost or Non-Labor Overhead directly
  used to calculate a new product price.

** These columns are directly used to calculate Quarterly adjustments to a
   Product's price under Section 12.3.

Labor Cost is the sum of Direct Labor, Production Overhead, Production Support
and Manufacturing Support.

Note: Direct Labor includes Direct Labor Fringe

Non-Labor Overhead is the sum of Material Overhead and SG&A.

Initial Overhead is the sum of Labor Cost and Non-Labor Overhead.

Initial Price in the US and Ireland is the sum of BOM Value at Closing and
Initial Overhead.

                                   37 of 43

<PAGE>

                                    Exhibit B

                          Calculation of Inventory Fee
                          ----------------------------

Determination of 1% Inventory Fee for Product A (Inventory Buffer Period for
Product is 2 weeks) for a four-week period:

                      Week 1        Week 2            Week 3             Week 4
Forecast               200           175               160                165

Weekly Average is: 700 divided by 4 = 175

Inventory buffer:      175 x 2 = 350

                      Week 1        Week 2            Week 3             Week 4
Actual Inventory       300           200               450                500
on Hand

Maximum Weekly         350           350               350                350
Prod. Inv. Level

Excess                 -50          -150               100                150

1% Inventory Fee for the four-week period (based upon Product unit price
of $350):

     50/4 x$350 x .01 =$43.75

                                   38 of 43

<PAGE>

                                    Exhibit C

             Sample New Product and Other Services Pricing Schedule
             ------------------------------------------------------

Materials
Mark-up: 20%
Assembly Price Schedule

<TABLE>
<CAPTION>
--------------------------------------------------------------------------------------------------------
                              Assembly Price Matrix
--------------------------------------------------------------------------------------------------------
                                       Price Per Passive Device Placement
--------------------------------------------------------------------------------------------------------
                                 3 DAY TURN        5 DAY TURN    10 DAY TURN
--------------------------------------------------------------------------------------------------------
Board Lot Size
--------------------------------------------------------------------------------------------------------
<S>                              <C>              <C>            <C>
--------------------------------------------------------------------------------------------------------
                       2 to 24  $0.38 - $0.45    $0.33 - $0.39  $0.25 - $0.30
--------------------------------------------------------------------------------------------------------
                      25 TO 49  $0.33 - $0.41    $0.29 - $0.35  $0.22 - $0.27
--------------------------------------------------------------------------------------------------------
                      50 TO 99  $0.29 - $0.36    $0.25 - $0.31  $0.19 - $0.24
--------------------------------------------------------------------------------------------------------
                    100 TO 249  $0.24 - $0.32    $0.21 - $0.27  $0.16 - $0.21
--------------------------------------------------------------------------------------------------------
                    250 TO 499  $0.20 - $0.27    $0.17 - $0.23  $0.13 - $.018
--------------------------------------------------------------------------------------------------------
                    500 TO 999  $0.15 - $0.23    $0.13 - $0.20  $0.10 - $0.15
--------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------
                                      Price Per Active/Handload Device Placement
--------------------------------------------------------------------------------------------------------
                                 3 DAY TURN       5 DAY TURN     10 DAY TURN
--------------------------------------------------------------------------------------------------------
Board Lot Size
--------------------------------------------------------------------------------------------------------
                       2 to 24  $0.75 - $0.90    $0.65 - $0.78  $0.50 - $0.60
--------------------------------------------------------------------------------------------------------
                      25 TO 49  $0.66 - $0.81    $0.57 - $0.70  $0.44 - $0.54
--------------------------------------------------------------------------------------------------------
                      50 TO 99  $0.57 - $0.72    $0.49 - $0.62  $0.38 - $0.48
--------------------------------------------------------------------------------------------------------
                    100 TO 249  $0.48 - $0.63    $0.42 - $0.55  $0.32 - $0.42
--------------------------------------------------------------------------------------------------------
                    250 TO 499  $0.39 - $0.54    $0.34 - $0.47  $0.26 - $0.36
--------------------------------------------------------------------------------------------------------
                    500 TO 999  $0.30 - $0.45    $0.26 - $0.39  $0.20 - $0.30
--------------------------------------------------------------------------------------------------------
                                 Note: Add prices from passive and active tables to get total price.
--------------------------------------------------------------------------------------------------------
</TABLE>

Services

  Function           Per hour
  ---------------------------
  RF Engineering         $140
  Test Development       $140
  Electrical Design      $125
  Mechanical Design      $125
  Technician(ICT, FCT    $ 75
  DFx Analysis           $100 (free for products being assembled by Flextronics)
  PCB Design             $110
  Program Management     $ 85
  Functional /ICT Test   $ 50
  Mechanical Assembly    $ 40

                        EXHIBIT C IS A NONBINDING SAMPLE
                        --------------------------------

                                   39 of 43

<PAGE>

                                    Exhibit D

                          Calculation of Product Price
                          ----------------------------

Examples of Quarterly Price Adjustment calculations under Section 12.3 Formula

       Adjusted Price = (Repricing BOM Value + Adjusted Overhead) x 100/95

<TABLE>
<CAPTION>
-----------------------------------------------------------------------------------------------------------------
                    BOM           Labor Cost/Reduced     Non-Labor     Profit    Calculated    Price/Adjusted
               Value/Repricing       Labor Cost          Overhead      Factor      Price           Price
                 BOM Value                                             100/95
-----------------------------------------------------------------------------------------------------------------
<S>            <C>               <C>                     <C>           <C>       <C>           <C>
Product A          $100                 $70                 $30                                    $200
Prior Quarter
-----------------------------------------------------------------------------------------------------------------
Product A           $97          $70-(.05 x $70)=$66.5      $30        1.0526     203.68           $200/1/
Quarterly
Price
Adjustment
-----------------------------------------------------------------------------------------------------------------
Product B          $150                $80                   45                                    $275
Prior Quarter
-----------------------------------------------------------------------------------------------------------------
Product B           130          $80-(.05 x 80)=$76          45        1.0526    $264.20         $264.20
Quarterly
Price
Adjustment
-----------------------------------------------------------------------------------------------------------------
Product C           $85                $65                  $20                                    $170
Prior Quarter
-----------------------------------------------------------------------------------------------------------------
Product C           $95/2/       $65-(.05 x 65)=$61.75      $20        1.0526    $186.05         $186.05
Quarterly
Price
Adjustment
-----------------------------------------------------------------------------------------------------------------
</TABLE>

_______________
/1/ No price increase because of the provision of Section 12.3 that Product
prices will not increase unless the result of a relevant increase in BOM value.

/2/BOM Value increase resulted from a documented increase in the market price of
components.

                                   40 of 43

<PAGE>

                            CONFIDENTIAL TREATMENT

                                    Exhibit E
                                    ---------

                                   Repair Fee
                                   ----------

                            Repair Pricing Schedules
                            ------------------------

                     2/21/00 Fully Blended - US and Ireland
                     --------------------------------------

<TABLE>
<CAPTION>
Family           Refurb Avg  Repair    Refb/Rep    Total Unit   Total Unit Total  Blended Unit     Mark-up       Repair
                  Std Hrs    Avg Std   Cost/Hour     Cost         Cost      Unit     Cost        SG&A/Profit   Unit Price
                               Hrs                 Rec/Hand      Refurb     Cost  Refurb/Repair
                                                                           Repair
--------------------------------------------------------------------------------------------------------------------------
<S>              <C>         <C>       <C>         <C>          <C>        <C>    <C>            <C>           <C>
   2 SERIES        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
   6 SERIES        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
   7 SERIES        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
   9 SERIES        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
 TOKEN RING        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
   ETHERNET        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
        ELS        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
       PIMS        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
      HSIMS        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
  MMAC LINE        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
  Stackable        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
Transceiver        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
       Yago        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
    Chassis        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
    DIGITAL        [ * ]      [ * ]     [ * ]        [ * ]       [ * ]      [ * ]    [ * ]          [ * ]        [ * ]
</TABLE>

*MATERIAL OMITTED AND SEPARATELY FILED UNDER AN APPLICATION FOR CONFIDENTIAL
TREATMENT

                                   41 of 43

<PAGE>

                                   Exhibit F

                  Labor Overhead Operating Expense Categories
                  -------------------------------------------

Indirect Labor Payroll
Indirect Labor Overtime
Temporary Labor
Incentives & Awards
Other Fringe Benefits
Labor Fringe
Tuition Reimbursement
Employee Welfare
Training and Seminars
Recruiting
Travel
Customer Meals & Entertainment
Employee Meals
Auto Rental Expense
Employee Relocation
Rework Material
Equipment Leases
Facilities/Occupancy
Supplies
Repairs & Maintenance
Telephone/Communications
Safety Materials
Outside Services/Consult
Depreciation Equipment
Depr Exp-Furn & Fix
Depr Exp-Tooling
Donations
License Fees
Gain/Loss Euip Sale
Production/Support Consumables
Cabletron Products
Small Tools
Tooling Test Fix Charges
QTA Charges
Scrap

                                   42 of 43

<PAGE>

                                    Exhibit G

                   Calculation of Product Price Savings Rebate
                   -------------------------------------------

Determination of Product Price Savings Rebate for Second Rebate Period, where
only Product A and

Product B are sold in that period:

<TABLE>
                 Price Day Before Rebate Period    Price Q1 Rebate Period        Price Q2 Rebate Period
<S>              <C>                               <C>                           <C>
Product A            10                                   9                               8

Product B            5                                    4                               3

                 Quantity Delivered Q1 Rebate Period      Quantity Delivered Q2 Rebate Period

Product A            100                                                  200

Product B            200                                                  300

                 Total Value Delivered During Rebate Period

Product A        (100 * 9) + (200 * 8) = 2500

Product B        (200 * 4) + (300 * 3) = 1700

Total Value of All Products Delivered in Rebate Period: 2500 + 1700 = 4200

                  Total Value Delivered During Rebate Period at Price Day Before Rebate Period

Product A         (100 * 10) + (200 * 10) = 3000

Product B         (200 * 5)  + (300 * 5)  = 2500

Total Value of All Products Delivered in Rebate Period at Price Day Before Rebate Period:

3000 + 2500 = 5500

Rebate: .25 * (5500 - 4200) =$325.00
</TABLE>

                                   43 of 43<PAGE>

                                                                    Exhibit 10.7

                     APRISMA MANAGEMENT TECHNOLOGIES, INC.
                          2000 EQUITY INCENTIVE PLAN
                            (AMENDED AND RESTATED)

1.   PURPOSE

     The purpose of this Equity Incentive Plan (the "Plan") is to advance the
interests of Aprisma Management Technologies, Inc. (the "Company") and its
subsidiaries and affiliates by enhancing their ability to attract and retain
employees and other individuals or entities who are in a position to make
significant contributions to the success of the Company and its subsidiaries
through awards based on the Company's common stock, $.01 par value ("Stock"),
and cash incentives.

     The Plan is intended to accomplish these goals by enabling the Company to
grant awards ("Awards") in the form of Options, Stock Appreciation Rights,
Restricted Stock or Unrestricted Stock Awards, Deferred Stock Awards,
Performance Awards, Other Stock-Based Awards or loans or supplemental grants, or
combinations thereof, all as more fully described below.

2.   ADMINISTRATION

     Unless otherwise determined by the Board of Directors of the Company (the
"Board"), the Plan will be administered by a committee of the Board designated
for such purpose (the "Committee").   During such period as the Plan is
administered by the Board rather than by a committee of the Board, all
references herein to "Committee" shall be deemed to refer to the Board.

     The Committee shall consist of at least two directors.  A majority of the
members of the Committee shall constitute a quorum, and all determinations of
the Committee shall be made by a majority of its members.  Any determination of
the Committee under the Plan may be made without notice or meeting of the
Committee by a writing signed by a majority of the Committee members.  During
such times as the Stock is registered under the Securities Exchange Act of 1934,
as amended (the "1934 Act"), at least two members of the Committee shall be
"non-employee directors" within the meaning of Rule 16b-3 promulgated under the
1934 Act and "outside directors" within the meaning of Section 162(m)(4)(C)(i)
of the Internal Revenue Code of 1986, as amended (the "Code") (the "Outside
Directors").  If any member of the Committee is not an Outside Director, a sub-
committee (the "Sub-Committee") consisting solely of the Outside Directors shall
administer the Plan in connection with Awards to "officers" of the Company
within the meaning of Section 16(b) of the 1934 Act or with respect to any Award
intended to be exempt under Section 162(m) of the Code.  Any references to the
Committee in this Plan shall also mean the Sub-Committee.

     The Committee will have authority, not inconsistent with the express
provisions of the Plan and in addition to other authority granted under the
Plan, to:  (a) grant Awards at such time
<PAGE>

or times as it may choose; (b) determine the size of each Award, including the
number of shares of Stock subject to the Award; (c) determine the type or types
of each Award; (d) determine the terms and conditions of each Award; (e) waive
compliance by a holder of an Award with any obligations to be performed by such
holder under an Award and waive any terms or conditions of an Award; (f) amend
or cancel an existing Award in whole or in part (and if an award is canceled,
grant another Award in its place on such terms and conditions as the Committee
shall specify), except that the Committee may not, without the consent of the
holder of an Award, take any action under this clause with respect to such Award
if such action would adversely affect the rights of such holder; (g) prescribe
the form or forms of any instruments to be used under the Plan, including any
written notices and elections required of Participants (as defined in Section
5), and change such forms from time to time; (h) adopt, amend and rescind rules
and regulations for the administration of the Plan; and (i) interpret the Plan
and decide any questions and settle all controversies and disputes that may
arise in connection with the Plan. Such determinations and actions of the
Committee, and all other determinations and actions of the Committee made or
taken under authority granted by any provision of the Plan, will be conclusive
and will bind all parties. Nothing in this paragraph shall be construed as
limiting the power of the Committee to make adjustments under Sections 7.3 or
8.6.

     The Committee may delegate to one or more senior officers of the Company
who are also directors of the Company its duties under the Plan subject to such
conditions and limitations as the Committee may prescribe, except that only the
Committee may designate and make grants to Participants (i) who are subject to
Section 16 of the 1934 Act or any successor statute, including, without
limitation, decisions on timing, amount and pricing of Awards, or (ii) who at
the time of grant are (or are expected to be) "covered employees" within the
meaning of Section 162(m)(3) of the Code.

     Notwithstanding the foregoing, prior to the earlier of the date on which
the Company becomes a separate public company for purposes of Section 162(m) of
the Code or the date on which the Committee consists of at least two "outside
directors" (within the meaning of Section 162(m)(4)(C)(i) of the Code), a
committee of "outside directors" (as so defined) of Cabletron Systems, Inc.
("Cabletron") shall act upon all Awards intended to qualify for the performance-
based compensation exception under Section 162(m) of the Code.

3.   EFFECTIVE DATE AND TERM OF PLAN

     The Plan has been approved by the Board and by Cabletron as sole
stockholder of the Company.  No Award may be granted under the Plan after May
14, 2010, but Awards previously granted may extend beyond that date.

4.   SHARES SUBJECT TO THE PLAN

     (a)  Number of Shares.  Subject to adjustment as provided in Section 8.6,
the aggregate number of shares of Stock that may be delivered under the Plan
will be 16,400,000.  If any Award requiring exercise by the Participant for
delivery of Stock terminates without having been exercised in full, or if any
Award payable in Stock or cash is satisfied in cash rather than Stock,
<PAGE>

the number of shares of Stock as to which such Award was not exercised or for
which cash was substituted will be available for future grants.

     (b)  Shares to be Delivered.  Stock delivered under the Plan may be either
authorized but unissued Stock or previously issued Stock acquired by the Company
and held in treasury.  No fractional shares of Stock will be delivered under the
Plan.

     (c)  Special Limitations.  No Participant may be granted Options or Stock
Appreciation Rights in any calendar year with respect to more than (in the case
of each such type of award) 8,500,000 shares of Stock or, if less, the total
number of shares of Stock then available for awards under the Plan.

5.   ELIGIBILITY AND PARTICIPATION

     Each key employee of the Company or any of its subsidiaries or affiliates
(an "Employee") and each other individual or entity (other than employees of the
Company or any of its subsidiaries or affiliates, but including, without
limitation, directors of the Company or any of its subsidiaries or affiliates
and employees of or other providers of services to Cabletron Systems, Inc. or
any of its subsidiaries) who, in the opinion of the Committee, is in a position
to make a significant contribution to the success of the Company or its
subsidiaries will be eligible to receive Awards under the Plan (each such
Employee, other individual or entity receiving an Award, a "Participant").
Without limiting the foregoing, Participants may also include (i) individuals
who have accepted an offer of employment from the Company or its subsidiaries or
affiliates and who the Company or its subsidiaries or affiliates reasonably
believe will be key employees upon commencing such employment (each a "New
Hire"), and (ii) individuals (whether or not described in the first sentence of
this Section) who, at the time of a spin-off of the Company (as described in
Section 9) from Cabletron, are holding options to acquire stock of Cabletron.

6.   TYPES OF AWARDS

     6.1.  Options

     (a)  Nature of Options.  An option ("Option") is an Award giving the
recipient the right on exercise thereof to purchase Stock.  Both "incentive
stock options" as defined in Section 422(b) of the Code (any Option intended to
qualify as an incentive stock option being hereinafter referred to as an "ISO")
and Options that are not ISOs may be granted under the Plan.  ISOs shall be
awarded only to individuals who are employed by the Company or by a parent or
subsidiary corporation as those terms are defined in Section 424 of the Code.
Each Option awarded under the Plan shall be a non-ISO unless it is expressly
designated as an ISO at time of grant.

     (b)  Exercise Price.  The exercise price of an Option will be determined by
          --------------
the Committee subject to the following:

          (1)  The exercise price of an ISO or an Option intended to qualify as
     performance based compensation under Section 162(m) of the Code shall not
     be less than 100%
<PAGE>

     of the fair market value of the Stock subject to the Option, determined as
     of the time the Option is granted.

          (2)  In no case may the exercise price paid for Stock which is part of
     an original issue of authorized Stock be less than the par value per share
     of the Stock.

     (c)  Duration of Options.  The latest date on which an Option may be
exercised will be the tenth anniversary of the day immediately preceding the
date the Option was granted, or such earlier date as may have been specified by
the Committee at the time the Option was granted.

     (d)  Exercise of Options.  An Option will become exercisable at such time
or times, and on such conditions, as the Committee may specify.  The Committee
may at any time and from time to time accelerate the time at which all or any
part of the Option may be exercised.  Except as otherwise determined by the
Committee, there shall be added to any period taken into account in determining
the vesting or exercisability of an Option periods during which a Participant
who is an Employee is on an unpaid leave of absence (or other unpaid absence)
from the Company.  For example, if a portion of an Option would otherwise vest
and/or become exercisable on the first anniversary of the date of grant assuming
that the Participant continues in employment and if, during the one-year period
immediately following the date of grant, the Participant is given and takes an
unpaid three-month leave of absence, the portion of the Option that would
otherwise have vested and/or become exercisable on the first anniversary of the
date of grant will vest and/or become exercisable on the date which follows such
anniversary by three months, assuming continued employment by the Participant
and except as otherwise determined by the Committee, and subsequent
vesting/exercisability dates will similarly be moved back by three months.  Any
exercise of an Option must be in writing, signed by the proper person and
delivered or mailed to the Company, accompanied by (1) any documents required by
the Committee and (2) payment in full in accordance with paragraph (e) below for
the number of shares for which the Option is exercised.

     (e)  Payment for Stock.  Stock purchased on exercise of an Option must be
paid for as follows:  (1) in cash or by check (acceptable to the Company in
accordance with guidelines established for this purpose), bank draft or money
order payable to the order of the Company; or (2) if so permitted by the
Committee, (i) by delivery of shares of Stock which have been held for at least
six months (unless the Committee approves a shorter period) and which have a
fair market value equal to the exercise price, (ii) by delivery of a full
recourse promissory note of the Participant to the Company containing such terms
as are specified by the Committee, (iii) by delivery of an unconditional and
irrevocable undertaking by a broker to deliver promptly to the Company
sufficient funds to pay the exercise price, or (iv) by any combination of the
foregoing permissible forms of payment.

     6.2.  STOCK APPRECIATION RIGHTS.

     (a)  Nature of Stock Appreciation Rights.  A Stock Appreciation Right
("Stock Appreciation Right") is an Award entitling the holder on exercise to
receive an amount in cash or Stock or a combination thereof (such form to be
determined by the Committee) determined in
<PAGE>

whole or in part by reference to appreciation, from and after the date of grant,
in the fair market value of a share of Stock. Stock Appreciation Rights may be
based solely on appreciation in the fair market value of Stock or on a
comparison of such appreciation with some other measure of market growth such as
(but not limited to) appreciation in a recognized market index. The date as of
which such appreciation or other measure is determined shall be the exercise
date unless another date is specified by the Committee.

     (b)  Grant of Stock Appreciation Rights.  Stock Appreciation Rights may be
granted in tandem with, or independently of, Options granted under the Plan.

          (1)  Rules Applicable to Tandem Awards.  When Stock Appreciation
     Rights are granted in tandem with Options:  (A) the Stock Appreciation
     Right will be exercisable only at such time or times, and to the extent,
     that the related Option is exercisable and will be exercisable in
     accordance with the procedure required for exercise of the related Option;
     (B) the Stock Appreciation Right will terminate and no longer be
     exercisable upon the termination or exercise of the related Option, except
     that a Stock Appreciation Right granted with respect to fewer than the full
     number of shares covered by an Option will not be reduced until the number
     of shares as to which the related Option has been exercised or has
     terminated exceeds the number of shares not covered by the Stock
     Appreciation Right; (C) the Option will terminate and no longer be
     exercisable upon the exercise of the related Stock Appreciation Right; and
     (D) the Stock Appreciation Right will be transferable only with the related
     Option.

          (2)  Exercise of Independent Stock Appreciation Rights.  A Stock
     Appreciation Right not granted in tandem with an Option will become
     exercisable at such time or times, and on such conditions, as the Committee
     may specify.  Except as otherwise determined by the Committee, there shall
     be added to any period taken into account in determining the vesting or
     exercisability of a Stock Appreciation Right periods during which a
     Participant who is an Employee is on an unpaid leave of absence (or other
     unpaid absence) from the Company.  The Committee may at any time accelerate
     the time at which all or any part of the Stock Appreciation Right may be
     exercised.

     Any exercise of an independent Stock Appreciation Right must be in writing,
signed by the proper person and delivered or mailed to the Company, accompanied
by any other documents required by the Committee.

     6.3.  RESTRICTED AND UNRESTRICTED STOCK.

     (a)  Grant of Restricted Stock.  Subject to the terms and provisions of the
Plan, the Committee may grant shares of Stock in such amounts and upon such
terms and conditions as the Committee shall determine subject to the
restrictions described below ("Restricted Stock").

     (b)  Restricted Stock Agreement.  The Committee may require, as a condition
to an Award, that a recipient of a Restricted Stock Award enter into a
Restricted Stock Award Agreement, setting forth the terms and conditions of the
Award.  In lieu of a Restricted Stock
<PAGE>

Award Agreement, the Committee may provide the terms and conditions of an Award
in a notice to the Participant of the Award, in the resolution approving the
Award, or in such other manner as it deems appropriate. Any stock certificate
representing the Restricted Stock shall bear an appropriate legend to reflect
the applicable restrictions.

     (c)  Transferability and Other Restrictions.  Except as otherwise provided
in this Section 6.3, the shares of Restricted Stock granted herein may not be
sold, transferred, pledged, assigned, or otherwise alienated or hypothecated
until the end of the applicable period or periods established by the Committee
and the satisfaction of any other conditions or restrictions established by the
Committee (such period during which a share of Restricted Stock is subject to
such restrictions and conditions is referred to as the "Restricted Period").
Except as the Committee may otherwise determine under Sections 7.1 or 7.2, if a
Participant dies or suffers a Status Change (as defined in Section 7.2) for any
reason during the Restricted Period, the Company may purchase the shares of
Restricted Stock subject to such restrictions and conditions for the amount of
cash paid by the Participant for such shares; provided, that if no cash was paid
by the Participant such shares of Restricted Stock shall be automatically
forfeited to the Company.

     During the Restricted Period with respect to any shares of Restricted
Stock, the Company shall have the right to retain in the Company's possession
the certificate or certificates representing such shares.

     (d)  Removal of Restrictions.  Except as otherwise provided in this Section
6.3, a share of Restricted Stock covered by a Restricted Stock Award shall
become free from restrictions under the Plan upon completion of the Restricted
Period, including the passage of any applicable period of time and satisfaction
of any conditions to vesting.  Except as otherwise determined by the Committee,
there shall be added to any Restricted Period required to be satisfied in
determining the vesting or exercisability of an Award of Restricted Stock
periods during which a Participant who is an Employee is on an unpaid leave of
absence (or other unpaid absence) from the Company.  The Committee shall have
the right at any time, in its sole discretion, immediately to waive all or any
part of the restrictions and conditions with regard to all or any part of the
shares held by any Participant.

     (e)  Voting Rights, Dividends and Other Distributions.  During the
Restricted Period, Participants holding shares of Restricted Stock granted
hereunder may exercise full voting rights and shall receive all regular cash
dividends paid with respect to such shares.  Except as the Committee shall
otherwise determine, any other cash dividends and other distributions paid to
Participants with respect to shares of Restricted Stock, including any dividends
and distributions paid in shares, shall be subject to the same restrictions and
conditions as the shares of Restricted Stock with respect to which they were
paid.

     (f)  Other Awards Settled with Restricted Stock.  The Committee may, at the
time any Award described in this Section 6 is granted, provide that any or all
of the Stock delivered pursuant to the Award will be Restricted Stock.

     (g)  Unrestricted Stock.  Subject to the terms and provisions of the Plan,
the Committee
<PAGE>

may grant shares of Stock free of restrictions under the Plan ("Unrestricted
Stock") in such amounts and upon such terms and conditions as the Committee
shall determine.

     6.4.  DEFERRED STOCK.

     A Deferred Stock Award is an unfunded and unsecured promise by the Company
to deliver shares of Stock in the future ("Deferred Stock").  Delivery of the
Stock will take place at such time or times, and on such conditions, as the
Committee may specify.  The Committee may at any time accelerate the time at
which delivery of all or any part of the Stock will take place.  At the time any
Award described in this Section 6 is granted, the Committee may provide that any
or all of the Stock delivered pursuant to the Award will be Deferred Stock.

     6.5.  PERFORMANCE AWARDS.

     The Committee may, at the time an Award described in Sections 6.1, 6.2,
6.3, 6.4 or 6.7 is granted, impose the additional condition that performance
goals must be met prior to the Participant's realization of any vesting, payment
or benefit under the Award.  In addition, the Committee may make awards
entitling the Participant to receive an amount in cash upon attainment of
specified performance goals (a "Cash Incentive").  Any Award or Cash Incentive
made subject to performance goals as described in the preceding two sentences
shall be a "Performance Award" subject to the provisions of this Section 6.5 in
addition to any other applicable provisions of the Plan or the Award.
Performance Awards may consist of Cash Incentives or Awards that are intended to
qualify for the performance-based compensation exception under Section 162(m) of
the Code, other than Options or Stock Appreciation Rights intended to qualify
for such exception by reason of the special rules under Section 162(m) of the
Code applicable to stock options and stock appreciation rights granted at an
exercise price not less than fair market value on the date of grant, ("Qualified
Performance Awards") or Cash Incentives or Awards that either are not intended
so to qualify or are Options or Stock Appreciation Rights intended to qualify
for such exception by reason of the special rules under Section 162(m) of the
Code applicable to stock options and stock appreciation rights granted at an
exercise price not less than fair market value on the date of grant ("Other
Performance Awards").  The Committee will determine the performance measures,
the period or periods during which performance is to be measured and all other
terms and conditions applicable to the Performance Award.  The performance
measures to which a Performance Award is subject may be related to personal
performance, corporate performance, departmental performance or any other
category of performance established by the Committee.  In the case of a
Qualified Performance Award, payment under the Award or of the Cash Incentive
must be conditioned on the satisfaction of one or more "qualified performance
measures" preestablished by the Committee in accordance with the rules under
Section 162(m) of the Code and on certification (within the meaning of the rules
under Section 162(m) of the Code) by the Committee that such measure or measures
have been met or exceeded.  For purposes of the preceding sentence, a qualified
performance measure is an objectively determinable measure of performance based
on any one or more of the following (on a consolidated, divisional, subsidiary,
line of business or geographical basis or in combinations thereof):  (i) sales;
revenues; assets; expenses; earnings before or after deduction for all or any
portion of interest, taxes, depreciation or amortization, whether or not on
<PAGE>

a continuing operations or an aggregate or per share basis; return on equity,
investment, capital or assets; inventory level or turns; one or more operating
ratios; borrowing levels, leverage ratios or credit rating; market share;
capital expenditures; cash flow; stock price; stockholder return; or any
combination of the foregoing; or (ii) acquisitions and divestitures (in whole or
in part); joint ventures and strategic alliances; spin-offs, split-ups and the
like; reorganizations; recapitalizations, restructurings, financings (issuance
of debt or equity) and refinancings; transactions that would constitute a change
of control; or any combination of the foregoing. A qualified performance measure
and targets with respect thereto determined by the Committee need not be based
upon an increase, a positive or improved result or avoidance of loss. The
maximum number of shares of Stock subject to Performance Awards (other than Cash
Incentives) awarded to any Participant in any three-calendar-year period shall
be 5,000,000 shares. The maximum amount payable under Cash Incentives to any
Participant for any year shall be $5,000,000.

     6.6.  LOANS AND SUPPLEMENTAL GRANTS.

     (a)  Loans.  The Company may make a full recourse loan to a Participant,
either at the time of or after the grant to him or her of any Award.  Such a
loan may be made in connection with either the purchase of Stock under the Award
or the payment of any federal income tax in respect of income recognized as a
result of the Award.  The Committee will have full authority to decide whether
to make such a loan and to determine the amount, terms and conditions of the
loan, including the interest rate (which may be zero), whether the loan is to be
secured or unsecured, the terms on which the loan is to be repaid and the
conditions, if any, under which it may be forgiven.  However, no loan may have a
term (including extensions) exceeding ten years in duration.

     (b)  Cash Grants.  In connection with any Award, the Committee may at the
time such Award is made or at a later date provide for and make a cash payment
to the Participant not to exceed an amount equal to (a) the amount of any
federal, state and local income tax on ordinary income for which the Participant
will be liable with respect to the Award, plus (b) an additional amount on a
grossed-up basis necessary to make him or her whole after tax, discharging all
the Participant's income tax liabilities arising from all payments under this
Section 6, all based on such reasonable estimates of applicable tax rates as the
Committee may determine.

     6.7.  OTHER STOCK-BASED AWARDS.

     (a)  Nature of Awards.  The Committee may grant other Awards under which
Stock is or may in the future be acquired ("Other Stock-Based Awards").  Such
Awards may include, without limitation, debt securities convertible into or
exchangeable for shares of Stock upon such conditions, including attainment of
performance goals, as the Committee shall determine.  Such convertible or
exchangeable securities may have such terms and conditions as the Committee may
determine at the time of grant.  However, no convertible or exchangeable debt
shall be issued unless the Committee shall have provided (by Company right of
repurchase, right to require conversion or exchange, or other means deemed
appropriate by the Committee) a means of avoiding any right of the holders of
such debt to prevent a Company transaction by reason of covenants in such debt.
<PAGE>

     (b)  Purchase Price; Form of Payment.  The Committee may determine the
consideration, if any, payable upon the issuance or exercise of an Other Stock-
Based Award.  The Committee may permit payment by certified check or bank check
or other instrument acceptable to the Committee or by surrender of other shares
of Stock (excluding shares then subject to restrictions under the Plan).

     (c)  Forfeiture of Awards; Repurchase of Stock; Acceleration or Waiver of
Restrictions.  The Committee may determine the conditions under which an Other
Stock-Based Award shall be forfeited or, in the case of an Award involving a
payment by the recipient, the conditions under which the Company may or must
repurchase such Award or related Stock.  At any time the Committee may in its
sole discretion accelerate, waive or amend any or all of the limitations or
conditions imposed under any Other Stock-Based Award.

7.   EVENTS AFFECTING OUTSTANDING AWARDS

     7.1.  Death.

     Except as the Committee may otherwise determine, if a Participant dies the
following will apply:

     (a)  All Options and Stock Appreciation Rights held by the Participant
immediately prior to death, whether or not otherwise exercisable, may be
exercised by the Participant's executor or administrator or the person or
persons to whom the Option or Stock Appreciation Right is transferred by will or
the applicable laws of descent and distribution, at any time within the one year
period ending with the first anniversary of the Participant's death (or such
shorter or longer period as the Committee may determine), and shall thereupon
terminate.  In no event, however, shall an Option or Stock Appreciation Right
(i) be or become exercisable pursuant to this subsection prior to the date (upon
or following a spin-off of the Company), if any, specified with respect to other
exercises of the Option or Stock Appreciation Right pursuant to Section 9(a)(i),
or (ii) remain exercisable beyond the latest date on which it could have been
exercised without regard to this Section 7.

     (b)  All Restricted Stock held by the Participant must be transferred to
the Company (and, in the event the certificates representing such Restricted
Stock are held by the Company, such Restricted Stock will be so transferred
without any further action by the Participant) in accordance with Section
6.3(c).

     (c)  Any payment or benefit under a Deferred Stock Award, Performance Award
or Other Stock-Based Award to which the Participant was not irrevocably entitled
prior to death will be forfeited and the Award canceled as of the time of death.

     7.2.  TERMINATION OF SERVICE (OTHER THAN BY DEATH).

     If (i) a Participant who is an Employee ceases to be an Employee for any
reason other than
<PAGE>

death, (ii) there is a termination (other than by reason of death or
satisfactory completion of the project or service as determined by the
Committee) of the consulting, service or similar relationship in respect of
which a non-Employee Participant was granted an Award hereunder or (iii) a New
Hire's offer of employment is terminated prior to the New Hire commencing
employment with the Company or the New Hire does not commence his or her
employment with the Company within two months after receipt of an Award
hereunder (such termination of the employment or other relationship being
hereinafter referred to as a "Status Change"), then, except as the Committee may
otherwise determine, the following will apply:

     (a)  All Options and Stock Appreciation Rights held by the Participant that
were not exercisable immediately prior to the Status Change shall terminate at
the time of the Status Change.  Any Options or Stock Appreciation Rights that
were exercisable immediately prior to the Status Change will continue to be
exercisable for a period of ninety (90) days and shall thereupon terminate,
unless the Award provides by its terms for immediate termination in the event of
a Status Change or unless the Status Change results from a discharge for cause
which in the opinion of the Committee casts such discredit on the Participant as
to justify immediate termination of the Award.  In no event, however, shall an
Option or Stock Appreciation Right remain exercisable beyond the latest date on
which it could have been exercised without regard to this Section 7.  For
purposes of this Section, in the case of a Participant who is an Employee, a
Status Change shall not be deemed to have resulted by reason of (i) a sick leave
or other bona fide leave of absence approved for purposes of the Plan by the
Committee, so long as the Employee's right to reemployment is guaranteed either
by statute or by contract, or (ii) a transfer of employment between the Company
and a subsidiary or between subsidiaries, or to the employment of a corporation
(or a parent or subsidiary corporation of such corporation) issuing or assuming
an option in a transaction to which Section 424(a) of the Code applies.

     (b)  All Restricted Stock held by the Participant at the time of the Status
Change must be transferred to the Company (and, in the event the certificates
representing such Restricted Stock are held by the Company, such Restricted
Stock will be so transferred without any further action by the Participant) in
accordance with Section 6.3(c) above.

     (c)  Any payment or benefit under a Deferred Stock Award, Performance Award
or Other Stock-Based Award to which the Participant was not irrevocably entitled
prior to the Status Change will be forfeited and the Award canceled as of the
date of such Status Change.

     7.3.  CERTAIN CORPORATE TRANSACTIONS.

     Except as otherwise provided by the Committee, in the event of a
consolidation or merger in which the Company is not the surviving corporation or
which results (or that is part of a series of related transactions that results)
in the acquisition of substantially all the Company's outstanding Stock by a
single person or entity or by a group of persons or entities acting in concert,
or in the event of the sale or transfer of substantially all the Company's
assets or a dissolution or liquidation of the Company (a "covered transaction"),
the following rules shall apply:
<PAGE>

     (a)  Subject to paragraph (b) below, all outstanding Awards requiring
exercise will cease to be exercisable, and all other Awards to the extent not
fully vested (including Awards subject to conditions not yet satisfied or
determined) will be forfeited, as of the effective time of the covered
transaction; provided, that the Committee may in its sole discretion, on or
prior to the effective date of the covered transaction, (1) make any outstanding
Option and Stock Appreciation Right exercisable in full, (2) remove the
restrictions from any Restricted Stock, (3) cause the Company to make any
payment and provide any benefit under any Deferred Stock Award or Performance
Award or (4) remove any performance or other conditions or restrictions on any
Award; or

     (b)  With respect to an outstanding Award held by a Participant who,
following the covered transaction, will be employed by or otherwise providing
services to an entity which is a surviving or acquiring entity in the covered
transaction or an affiliate of such an entity, the Committee may at or prior to
the effective time of the covered transaction and in lieu of the action
described in paragraph (a) above, arrange to have such surviving or acquiring
entity or affiliate assume any Award held by such Participant outstanding
hereunder or grant a replacement award which, in the judgment of the Committee,
is substantially equivalent to any Award being replaced.

The Committee may also grant Awards under the Plan in substitution for awards
held by directors, employees, consultants or advisors of another company who
concurrently become directors, employees, consultants or advisors of the Company
or a subsidiary of the Company as the result of a merger or consolidation of
that other company with the Company or a subsidiary of the Company, or as the
result of the acquisition by the Company or a subsidiary of the Company of
property or stock of that other company.  Awards granted under the preceding
sentence may be granted on such terms and conditions as the Committee considers
appropriate in the circumstances.

8.   GENERAL PROVISIONS

     8.1.  Documentation of Awards.

     Awards will be evidenced by such written instruments, if any, as may be
prescribed by the Committee from time to time.  Such instruments may be in the
form of agreements to be executed by both the Participant and the Company, or
certificates, letters or similar instruments, which need not be executed by the
Participant but acceptance of which will evidence agreement to the terms
thereof.
<PAGE>

     8.2.  RIGHTS AS A STOCKHOLDER; DIVIDEND EQUIVALENTS.

     Except as specifically provided by the Plan, the receipt of an Award will
not give a Participant rights as a stockholder; the Participant will obtain such
rights, subject to any limitations imposed by the Plan or the instrument
evidencing the Award, only upon the issuance of Stock.  However, the Committee
may, on such conditions as it deems appropriate, provide that a Participant will
receive a benefit in lieu of cash dividends that would have been payable on any
or all Stock subject to the Participant's Award had such Stock been outstanding.
Without limitation, the Committee may provide for payment to the Participant of
amounts representing such dividends, either currently or in the future, or for
the investment of such amounts on behalf of the Participant.

     8.3.  CONDITIONS ON DELIVERY OF STOCK.

     The Company will not be obligated to deliver any shares of Stock pursuant
to the Plan or to remove restrictions from shares previously delivered under the
Plan (a) until all conditions of the Award have been satisfied or removed, (b)
until, in the opinion of the Company's counsel, all applicable federal and state
laws and regulation have been complied with, (c) if the outstanding Stock is at
the time listed on any stock exchange or The Nasdaq National Market, until the
shares to be delivered have been listed or authorized to be listed on such
exchange or market upon official notice of issuance, and (d) until all other
legal matters in connection with the issuance and delivery of such shares have
been approved by the Company's counsel.  If the sale of Stock has not been
registered under the Securities Act of 1933, as amended, the Company may
require, as a condition to exercise of the Award, such representations or
agreements as counsel for the Company may consider appropriate to avoid
violation of such Act and may require that the certificates evidencing such
Stock bear an appropriate legend restricting transfer.

     If an Award is exercised by the Participant's legal representative, the
Company will be under no obligation to deliver Stock pursuant to such exercise
until the Company is satisfied as to the authority of such representative.

     8.4.  TAX WITHHOLDING.

     The Company will withhold from any cash payment made pursuant to an Award
an amount sufficient to satisfy all federal, state and local withholding tax
requirements (the "withholding requirements").

     In the case of an Award pursuant to which Stock may be delivered, the
Committee will have the right to require that the Participant or other
appropriate person remit to the Company an amount sufficient to satisfy the
withholding requirements, or make other arrangements satisfactory to the
Committee with regard to such requirements, prior to the delivery of any Stock
or removal of restrictions thereon.  If and to the extent that such withholding
is required, the Committee may permit the Participant or such other person to
elect at such time and in such manner as the Committee provides to have the
Company hold back from the shares to be
<PAGE>

delivered, or to deliver to the Company, Stock having a value calculated to
satisfy the withholding requirement, but not in excess of the minimum required
to satisfy such withholding requirements. The Committee may make such share
withholding mandatory with respect to any Award at the time such Award is made
to a Participant.

     If at the time an ISO is exercised the Committee determines that the
Company could be liable for withholding requirements with respect to the
exercise or with respect to a disposition of the Stock received upon exercise,
the Committee may require as a condition of exercise that the person exercising
the ISO agree (a) to provide for withholding under the preceding paragraph of
this Section 8.4, if the Committee determines that a withholding responsibility
may arise in connection with the exercise, (b) to inform the Company promptly of
any disposition (within the meaning of Section 424(c) of the Code) of Stock
received upon exercise and (c) to give such security as the Committee deems
adequate to meet the potential liability of the Company for other withholding
requirements and to augment such security from time to time in any amount
reasonably deemed necessary by the Committee to preserve the adequacy of such
security.

     8.5.  TRANSFERABILITY OF AWARDS.

     Unless otherwise permitted by the Committee, no Award (other than an Award
in the form of an outright transfer of cash or Unrestricted Stock) may be
transferred other than by will or by the laws of descent and distribution.

     8.6.  ADJUSTMENTS IN THE EVENT OF CERTAIN TRANSACTIONS.

     (a)  In the event of a stock dividend, stock split or combination of
shares, recapitalization or other change in the Company's capitalization, or
other distribution to holders of Stock other than normal cash dividends, after
the effective date of the Plan, the Committee will make any appropriate
adjustments to the maximum number of shares that may be delivered under the Plan
under Section 4(a) and to the limits described in Sections 4(c) and 6.5.

     (b)  In any event referred to in paragraph (a) above, the Committee will
also make any appropriate adjustments to the number and kind of shares of Stock
or securities subject to Awards then outstanding or subsequently granted, any
exercise prices relating to Awards and any other provision of Awards affected by
such change.  The Committee may also make such adjustments to take into account
material changes in law or in accounting practices or principles, mergers,
consolidations, acquisitions, dispositions or similar corporate transactions, or
any other event, if it is determined by the Committee that adjustments are
appropriate to avoid distortion in the operation of the Plan.

     (c)  In the case of ISOs or Awards intended to qualify for the
"performance-based compensation" exception under Section 162(m)(4)(C) of the
Code, the adjustments described in paragraphs (a) and (b) above will be made
only to the extent consistent with continued qualification of the Option or
other Award under Sections 422 or 162(m) of the Code, as the case may be.
<PAGE>

     (d) For the avoidance of doubt, no adjustment shall be required under this
Section 8.6 to reflect the acquisition of additional shares of Stock by
Cabletron consistent with, or undertaken to effectuate, the capitalization of
the Company assumed in determining the amount, value or exercise price of Awards
made prior to an initial public offering of the Stock.

     8.7.  EMPLOYMENT RIGHTS, ETC.

     Neither the adoption of the Plan nor the grant of Awards will confer upon
any person any right to continued retention by the Company or any of its
subsidiaries as an Employee or otherwise, or affect in any way the right of the
Company or any of its subsidiaries to terminate an employment, service or
similar relationship at any time.  Except as specifically provided by the
Committee in any particular case, the loss of existing or potential profit in
Awards granted under the Plan will not constitute an element of damages in the
event of termination of an employment, service or similar relationship even if
the termination is in violation of an obligation of the Company or any of its
subsidiaries to the Participant.

     8.8.  DEFERRAL OF PAYMENTS.

     The Committee may agree at any time, upon request of the Participant, to
defer the date on which any payment under an Award will be made.

     8.9.  PAST SERVICES AS CONSIDERATION.

     Where a Participant purchases Stock under an Award for a price equal to the
par value of the Stock, the Committee may determine that such price has been
satisfied by past services rendered by the Participant.

9.   SPECIAL PROVISIONS RELATING TO THE REORGANIZATION OF CABLETRON SYSTEMS,
     INC. AND CERTAIN OF ITS SUBSIDIARIES

     The provisions of this Section 9 shall apply notwithstanding any other
provision in the Plan to the contrary.

     (a)  It is anticipated that following the effective date of the Plan and a
subsequent initial public offering of shares of Stock, stock of the Company held
by Cabletron, the Company's parent corporation, may be distributed (a "spin-
off") to the shareholders of Cabletron.  Similar transactions may be
accomplished with respect to other subsidiaries of Cabletron.  Without limiting
the generality of its authority under the Plan, the Committee may provide that
(i) Options and Stock Appreciation Rights will not be exercisable prior to the
effectiveness of a spin-off of the Company; and (ii) upon a spin-off of the
Company, Options (the "make-up Options") will be granted under the Plan to
certain persons then holding compensatory options to acquire stock of Cabletron
in recognition of the effect of such spin-off on the value of such Cabletron
options, such make-up Options to have such terms as the Committee shall have
determined in conformity with the program for option adjustments approved by
Cabletron in connection with the spin-offs of its subsidiaries.
<PAGE>

  (b) If a Sale (as hereinafter defined) of the Company occurs, the following
provisions shall apply (I) to every Option granted to an employee of the Company
or its subsidiaries or to an employee of Cabletron or a subsidiary of Cabletron,
notwithstanding any provision of such Award to the contrary, and (II) to every
other Award to the extent provided in such other Award:

               (i)  Each Award granted prior to the Sale (an "affected Award")
          shall be vested (and, in the case of an Award requiring exercise,
          exercisable) (vesting and exercisability being referred to for
          purposes of this subsection (b), without distinction, as "vesting"),
          immediately prior to the Sale, for the "applicable number of shares"
          as hereinafter defined.  In the case of an affected Award requiring
          exercise, the Company shall give the holder of the Award adequate
          notice and opportunity to exercise any portion of the affected Award
          that becomes exercisable by reason of this subsection.  For purposes
          of this paragraph (i), the term "applicable number of shares" means,
          in the case of any Award, that number of shares for which the Award,
          but for the operation of any limitation deferring scheduled vesting
          until the date of a spin-off, would have been vested by the end of the
          ten (10)-month period following the Sale had the Participant holding
          the Award immediately prior to the Sale continued in service during
          such ten (10)-month period.

               (ii) Upon consummation of the Sale, if the Sale also constitutes
          a covered transaction as defined in Section 7.3 each affected Award
          requiring exercise will cease to be exercisable, and all other
          affected Awards to the extent not fully vested will be forfeited,
          except as otherwise provided pursuant to Section 7.3. If the acquiror
          entity or an affiliate thereof assumes an affected Award, the assumed
          Award shall be vested from and after the Sale to the extent provided
          under paragraph (i) above and as to any portion that is not vested by
          operation of paragraph (i) above shall become vested from and after
          the Sale in accordance with the vesting schedule (determined without
          regard to any limitation deferring scheduled vesting until the date of
          a spin-off) that would have applied during the period beginning on the
          first day following ten (10) months after the date of the Sale,
          accelerated by ten (10) months. For the avoidance of doubt, in no
          event shall the assumed Award become vested for more than the total
          number of Shares subject thereto. If the acquiror entity or an
          affiliate thereof provides a substitute Award in lieu of assuming an
          affected Award, such substitute Award shall vest in the same manner as
          it would have vested had it been an assumed Award.

               (iii) For purposes of this subsection (b), a "Sale" of the
          Company shall be deemed to have occurred if:
<PAGE>

                    (A) Prior to a spin-off of the Company, Cabletron sells or
               otherwise disposes of (including without limitation by merger)
               all or substantially all of the stock of the Company that
               Cabletron owns, or the Company sells or otherwise disposes of all
               or substantially all of its assets, to an unrelated person or to
               one or more unrelated persons acting as a group.  For the
               avoidance of doubt, none of the following shall constitute a Sale
               under the preceding sentence:  (1) a spin-off; (2) a liquidation
               or merger of the Company into Cabletron or into another
               subsidiary of Cabletron; (3) any other reorganization of the
               Company or other transaction that results in Cabletron's
               continuing to own, directly or indirectly, a majority of the
               combined voting power of all outstanding shares of stock or other
               equity interests of the Company or of the entity resulting from
               such reorganization or other transaction; or (4) a disposition by
               Cabletron of stock of the Company, or by the Company of its
               stock, in a public offering; or

                    (B)  Following a spin-off of the Company:

                         (1)  any Person (defined for the purpose of this
                    Section 9(b)(iii)(B) as any individual, entity or other
                    person, including a group within the meaning of Section
                    13(d) or 14(d)(2) of the 1934 Act) acquires beneficial
                    ownership (within the meaning of Rule 13d-3 promulgated
                    under the 1934 Act) of 30% or more of either (I) the then
                    outstanding shares of common stock of the Company (the
                    "Outstanding Company Common Stock") or (II) the combined
                    voting power of the then outstanding voting securities of
                    the Company entitled to vote generally in the election of
                    directors (the "Outstanding Company Voting Securities");
                       provided, that for purposes of this subsection (B)(1) the
                    following acquisitions shall not constitute a Sale:  (aa)
                    any acquisition directly from the Company, (bb) any
                    acquisition by the Company, (cc) any acquisition by an
                    employee benefit plan (or related trust) sponsored or
                    maintained by the Company or its direct or indirect
                    subsidiaries, or (dd) any Business Combination as defined at
                    paragraph (3) below (but except as provided in said
                    paragraph (3) a Business Combination may nevertheless
                    constitute a Sale under said paragraph (3)); and provided
                    further, that an acquisition by a Person of 30% or more but
                    less than 50% of the Outstanding Company Common Stock or of
                    the combined voting power of the Outstanding Company Voting
                    Securities shall not constitute a Sale under this subsection
                    (B)(1) if within 15 days of the Board's being
<PAGE>

                    advised that such ownership level has been reached, a
                    majority of the "Incumbent Directors" (as hereinafter
                    defined) then in office adopt a resolution approving the
                    acquisition of that level of securities ownership by such
                    Person; or

                         (2)  Individuals who, as of the first date following
                    the spin-off  (the "Spin Date"), constituted the Board (the
                    "Incumbent Directors") cease for any reason to constitute at
                    least a majority of the Board; provided, that any individual
                    who becomes a member of the Board subsequent to the Spin
                    Date and whose election or nomination for election was
                    approved by a vote of at least two-thirds of the Incumbent
                    Directors shall be treated as an Incumbent Director unless
                    he or she assumed office as a result of an actual or
                    threatened election contest with respect to the election or
                    removal of directors; or

                         (3)  There is consummated a reorganization, merger or
                    consolidation involving the Company, or a sale or other
                    disposition of all or substantially all of the assets of the
                    Company (a "Business Combination"), in each case unless,
                    following such Business Combination, (I) the Persons who
                    were the beneficial owners, respectively, of the Outstanding
                    Company Common Stock and of the combined voting power of the
                    Outstanding Company Voting Securities immediately prior to
                    the Business Combination beneficially own, directly or
                    indirectly, more than 50% of, respectively, the then
                    outstanding shares of common stock and the combined voting
                    power of the then outstanding voting securities entitled to
                    vote generally in the election of directors, as the case may
                    be, of the entity resulting from such Business Combination
                    in substantially the same proportions as their ownership
                    immediately prior to such Business Combination of the
                    Outstanding Company Common Stock and of the combined voting
                    power of the Outstanding Company Voting Securities, as the
                    case may be, (II) no Person (excluding any entity resulting
                    from such Business Combination or any employee benefit plan
                    (or related trust) of the Employer or of such corporation
                    resulting from such Business Combination) beneficially owns,
                    directly or indirectly, 30% or more of, respectively, the
                    then outstanding shares of common stock of the corporation
                    resulting from such Business Combination or the combined
                    voting power of the then outstanding voting
<PAGE>

                    securities of such corporation entitled to vote generally in
                    the election of directors, except to the extent that such
                    ownership existed prior to the Business Combination and
                    (III) at least a majority of the members of the Board
                    resulting from such Business Combination were Incumbent
                    Directors at the time of the execution of the initial
                    agreement, or of the action of the Board, providing for such
                    Business Combination; or

                         (4)  The shareholders of the Company approve a complete
                    liquidation or dissolution of the Company."

     (c)  In the event that Cabletron, by action of its board of directors,
determines not to pursue its current intention to cause the Company to undergo
an initial public offering or determines not to pursue its current intention to
cause the Company to undergo a spin-off from Cabletron, it may provide (any such
action to be binding under the Plan) that Options then outstanding under the
Plan ("affected Options") shall be converted into Cabletron options.  In the
event of any such conversion, the converted Cabletron options shall have such
provisions as are determined by Cabletron in its sole and absolute discretion to
be necessary to preserve insofar as is practicable the incentive stock option
status of any affected Options that are incentive stock options and to provide
that (1) the aggregate amount of intrinsic value (that is, the difference
between the exercise price and the value of the underlying stock) in the
Cabletron options immediately following conversion does not exceed the intrinsic
value in the affected Options immediately before the conversion and that (2) the
ratio of the exercise price to the value of the underlying stock is not reduced.
The new Cabletron options shall have the same vesting and exercisability
provisions as the affected Options to which they relate (determined without
regard to any limitation on vesting or exercisability that is dependent upon an
initial public offering or spin-off of the Company), subject to special rules in
the event of a sale or merger of Cabletron.  In the event that the Company is
not a public company at the time of the conversion described above, the
determination of the value of the Company stock shall be made by Cabletron in
its sole and absolute discretion.  In the event that Cabletron, by action of its
board of directors, determines not to pursue its current intention to cause the
Company to undergo an initial public offering or determines not to pursue its
current intention to cause the Company to undergo a spin-off from Cabletron, and
if any Awards other than Options are then outstanding ("affected non-Option
Awards"), Cabletron shall provide with respect to such affected non-Option
Awards such substitute or replacement awards, including cash awards, if any, as
Cabletron in its sole and absolute discretion may determine to be equitable
under the circumstances.  In the event that Cabletron, by action of its board of
directors, determines not to pursue its current intention to cause the Company
to undergo a spin-off from Cabletron, and in connection therewith determines
that the provisions of this sentence shall apply, any vesting provisions of
Options then outstanding under the Plan shall, from and after such date as shall
be specified by the board of directors of Cabletron, be determined without
regard to any limitation deferring scheduled vesting until the date of a spin-
off.
<PAGE>

10.  EFFECT, AMENDMENT AND TERMINATION

     Neither adoption of the Plan nor the grant of Awards to a Participant will
affect the Company's right to grant to such Participant awards that are not
subject to the Plan, to issue to such Participant Stock as a bonus or otherwise,
or to adopt other plans or arrangements under which Stock may be issued to
Employees.

     The Committee may at any time or times amend the Plan or any outstanding
Award for any purpose which may at the time be permitted by law, or may at any
time terminate the Plan as to any further grants of Awards, provided that
(except to the extent expressly required or permitted by the Plan) no such
amendment will, without the approval of the stockholders of the Company,
effectuate a change for which stockholder approval is required in order for the
Plan to continue to qualify for the award of ISOs under Section 422 of the Code
or for the award of performance-based compensation under Section 162(m) of the
Code.

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