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                                                                   EXHIBIT 10.11

  CONFIDENTIAL TREATMENT REQUESTED. CONFIDENTIAL PORTIONS OF THIS DOCUMENT HAVE
        BEEN REDACTED AND HAVE BEEN SEPARATELY FILED WITH THE COMMISSION.

                            MASTER SERVICES AGREEMENT

This Master  Services  Agreement by and between  eTelecare  International,  Inc.
("Provider"),  a corporation  registered in the  Philippines and located at 20th
Floor,  Citibank Square,  Eastwood City Cyberpark,  Bagumbayan,  Manila and Dell
Products L.P., a Texas limited partnership, located at One Dell Way, Round Rock,
Texas 78682 is effective as of April 1, 2002. This Master Services Agreement and
its Schedules,  Addenda, Exhibits, and Attachments,  as so identified,  shall be
hereinafter collectively referred to as the "Agreement."

1.   INTRODUCTION                       or similar taxes for which Dell shall be
                                        obligated   to   pay    Provider.    For
This  Agreement  sets forth the terms   performance under this Agreement through
and   conditions   under  which  Dell   June 30,  2002,  Dell shall pay Provider
Products   L.P.  and  Dell   Computer   thirty (30) days after Dell's receipt of
Corporation's   ("DCC")  subsidiaries   a proper invoice.  For performance under
and      affiliates      (hereinafter   this Agreement on or after July 1, 2002,
collectively  referred  to as "Dell")   all invoices  for  Services  received by
shall   purchase  from  Provider  the   Dell will be accumulated,  upon receipt,
services set forth in the  applicable   for a  period  from  the  16th  day of a
Addendum     or     Schedule     (the   month to the  15th day of the  following
"Services"). The terms and conditions   month (the "Accumulation  Period"). Dell
of this Agreement  shall apply to all   will pay  invoices  received  during the
services   purchased   by  Dell  from   Accumulation Period net 50 days from the
Provider.  For  the  purpose  of this   end of such  Accumulation  Period  (EOAP
Agreement,  Services includes without   50).  No invoice  can be dated  prior to
limitation  all  incidental  services   the date the Services  reflected in such
and  tasks   necessary   to   perform   invoice are provided to Dell.  Dell will
acceptable   Services   and   provide   have no liability for any taxes based on
acceptable   deliverables  (including   Provider's  net  assets or income or for
without  limitation  any  software or   which Dell has an appropriate  resale or
other goods  provided  in  connection   other exemption.  Provider will have the
with the  provisioning  of  Services)   option of EFT payment with EOAP50 terms.
and/or  documentation  that accompany
the     deliverables     (hereinafter   4.3 Provider  agrees  to  invoice  Dell
collectively   referred   to  as  the   within  thirty  (30)  days  after it has
"Deliverables").                        performed  the services for which it has
                                        the right to invoice  under the terms of
2.   TERM                               this  Agreement.  The  invoice  must  be
                                        itemized  and  shall   include   without
Unless sooner  terminated  hereunder,   limitation:   (i)  a  reference  to  the
this Agreement  shall continue for an   applicable  Order  number;  and (ii) the
initial   term  of  two  (2)   years,   relevant    Services    and   times   of
beginning on the Effective  Date, and   performance.  Proper  original  invoices
then  will be  automatically  renewed   shall be  mailed  to the  address  below
for  additional  successive  one  (1)   unless   otherwise   set   forth  in  an
year  terms   unless  Dell   provides   Addendum or Schedule:
notice of expiration ninety (90) days
prior to the end of any term.                Dell Products L.P.
                                             Accounts Payable
3.   TIMES OF PERFORMANCE                    P.O. Box 149257
                                             Austin, TX 78714
Provider  will  provide  to Dell  the
Services  according  to the  time and   4.4 Provider  acknowledges  and  agrees
manner  specified in this  Agreement,   that Dell has the right to withhold  any
or applicable Addendum or Schedule as   applicable  taxes from any  royalties or
executed   by   both   parties.   The   other  payments due under this Agreement
purchase  of  Services  will  only be   if required by any government authority.
made and commenced upon issuance of a   Without limiting the foregoing,  if Dell
Dell   purchase    order    ("Order")   Products      L.P.     is     purchasing
referencing  this  Agreement,  or any   products/services   from   Provider   on
applicable Addendum or Schedule.        behalf of a  subsidiary  or affiliate of
                                        Dell  Computer   Corporation,   Provider
4.   PAYMENT                            acknowledges   and   agrees   that  Dell
                                        Products  L.P.  may  withhold  from  any
4.1 For  performance of the Services,   royalties   or  payments  due  for  such
upon Acceptance (as set forth below),   products/services  any applicable  taxes
Dell will pay the Price (or Fees) set   incurred  by  Dell  Products  L.P.  that
forth in the  applicable  Addendum or   result from Dell Products L.P. providing
Schedule.                               such products/services to the applicable
                                        Dell Computer Corporation  subsidiary or
4.2 Unless  otherwise  stated  in an    affiliate.
Addendum or  Schedule,  all  payments
shall be stated (and  payments  made)
in  United  States  dollars  and  are
exclusive of applicable sales, use

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4.5 Agreed prices, discounts, charges   MERCHANTABILITY   AND   FITNESS   FOR  A
and other  terms  will be at least as   PARTICULAR PURPOSE.
favorable  as the prices,  discounts,
charges  and  other  terms  of  other   7.   INDEMNITY
customers,     purchasing     similar
services    or     products     under   7.1  PROVIDER INDEMNITY
substantially   similar   terms   and        ------------------
conditions.
                                        7.1.1   PROVIDER   AGREES   TO   DEFEND,
5.   ACCEPTANCE                         INDEMNIFY,   AND  HOLD   HARMLESS   DELL
                                        PRODUCTS  L.P.,  DCC,  AND ANY OF  DCC'S
In  performance   of  the  Services,    SUBSIDIARIES  OR  AFFILIATES,  AND THEIR
Provider  agrees to provide Dell with   RESPECTIVE     DIRECTORS,      OFFICERS,
the  Deliverables  set  forth  in the   EMPLOYEES,  REPRESENTATIVES,  AND AGENTS
applicable   Addendum  or   Schedule.   (THE "INDEMNITEES") FROM AND AGAINST ANY
These  Deliverables  shall  meet  the   AND ALL CLAIMS, ACTIONS,  DEMANDS, LEGAL
criterion      (the       "Acceptance   PROCEEDINGS,    LIABILITIES,    DAMAGES,
Criterion")    set   forth   in   the   LOSSES,      JUDGMENTS,       AUTHORIZED
applicable Addendum or Schedule. Dell   SETTLEMENTS,    COSTS    OR    EXPENSES,
will,   in   accordance    with   the   INCLUDING WITHOUT LIMITATION  REASONABLE
applicable   Addendum  or   Schedule,   ATTORNEYS' FEES, (THE "DAMAGES") ARISING
advise Provider of Dell's  acceptance   OUT OF OR IN CONNECTION WITH ANY ALLEGED
or rejection.                           OR ACTUAL:

6.   WARRANTY                           (i) INFRINGEMENT  BY PROVIDER  AND/OR A
                                        DELIVERABLE(S)  OF A COPYRIGHT,  PATENT,
6.1 Provider  represents and warrants   TRADEMARK,   TRADE   SECRET   OR   OTHER
on an ongoing basis that:               PROPRIETARY  OR  INTELLECTUAL   PROPERTY
                                        RIGHT OF ANY THIRD PARTY;
(a) Services  will:  comply with the
description  of Services set forth in   (ii) CLAIM THAT  PROVIDER  AND/OR  GOODS
the applicable  Addendum or Schedule;   AND  DELIVERABLES  PROVIDED  UNDER  THIS
comply  with all of the  other  terms   AGREEMENT   HAS  CAUSED   BODILY  INJURY
and conditions of this Agreement; and   (INCLUDING DEATH) OR HAS DAMAGED REAL OR
be performed in good and  workmanlike   TANGIBLE PERSONAL PROPERTY;
manner  by a  skilled  and  qualified
staff  in  accordance  with  industry   (iii) BREACH  OF  ANY  OF   PROVIDER'S
standards;                              WARRANTIES CONTAINED IN THIS AGREEMENT;

(b) Per any Deliverables  provided in   (iv) ANY  VIOLATION  BY  PROVIDER OF ANY
performance  of  the  Services,  Dell   GOVERNMENTAL LAWS, RULES, ORDINANCES, OR
will  acquire  good  and   marketable   REGULATIONS; AND/OR,
title to the Deliverables;
                                        (v) CLAIM BY OR ON BEHALF OF  PROVIDER'S
(c) All   Deliverables    delivered     SUBCONTRACTORS,  SUPPLIERS, OR EMPLOYEES
hereunder   will   conform   to   any   FOR  SALARY,  WAGES,  BENEFITS  OR OTHER
Provider specifications including any   COMPENSATION.
specifications   set   forth   in  an
applicable   Addendum,   Schedule  or   7.1.2 NOTWITHSTANDING  ANYTHING ELSE TO
Order  for a period as  specified  in   THE  CONTRARY  IN  THIS   AGREEMENT  AND
the applicable  Addendum or Schedule,   SUBJECT TO SECTION  7.3 BELOW,  PROVIDER
or for one (1) year  from  Acceptance   SHALL ASSUME FULL RESPONSIBILITY FOR ANY
of the  Deliverable  by  Dell  if not   AND   ALL   DAMAGES   RELATED   TO   ITS
specified in the applicable  Addendum   INDEMNIFICATION  OBLIGATION  UNDER  THIS
or Schedule;                            SECTION 7.

(d) It  has  all  the   rights   and    7.1.3 PROVIDER  WILL  PROVIDE THE ABOVE
licenses    in    the    Deliverables   INDEMNITY  EVEN IF  LOSSES  ARE DUE,  OR
necessary  to  allow  Dell to use the   ALLEGED TO BE DUE, OR ALLEGED TO BE DUE,
Deliverables  without  restriction or   IN PART TO ANY INDEMNITEE'S CONCURRENT
additional charge;

(e) This Agreement (including without
limitation     the     delivery    of
Deliverables  and  performance of the
Services)   does  not   violate   any
applicable  law  (including   without
limitation all  applicable  import or
export  regulations and all licensing
or permitting requirements) or breach
any other Agreement to which Provider
is a party or bound.

6.2 EXCEPT AS EXPRESSLY  SET FORTH IN
THIS  AGREEMENT,   NEITHER  DELL  NOR
PROVIDER  MAKES ANY OTHER  EXPRESS OR
IMPLIED WARRANTIES, INCLUDING BUT NOT
LIMITED  TO,  IMPLIED  WARRANTIES  OF

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NEGLIGENCE OR OTHER FAULT,  BREACH OF   LIMITATION  REASONABLE  ATTORNEYS' FEES,
CONTRACT  OR   WARRANTY,   OR  STRICT   (THE  "DAMAGES")  ARISING  OUT  OF OR IN
LIABILITY  WITHOUT  REGARD TO FAULT;    CONNECTION WITH ANY ALLEGED OR ACTUAL:
PROVIDED,  HOWEVER,  THAT  PROVIDER'S
CONTRACTUAL       OBLIGATION       OF   (i) CLAIM  THAT DELL HAS  CAUSED  BODILY
INDEMNIFICATION  SHALL NOT  EXTEND TO   INJURY  (INCLUDING DEATH) OR HAS DAMAGED
THE  PERCENTAGE  OF THE  THIRD  PARTY   REAL OR TANGIBLE PERSONAL PROPERTY UNDER
CLAIMANT'S DAMAGES OR INJURIES OR THE   THIS AGREEMENT;
SETTLEMENT AMOUNT ATTRIBUTABLE TO THE
INDEMNITEE'S   NEGLIGENCE   OR  OTHER   (ii) BREACH  OF  ANY  DELL   WARRANTIES
FAULT,   BREACH.   OF   CONTRACT   OR   CONTAINED IN THIS AGREEMENT;
WARRANTY,   OR  TO  STRICT  LIABILITY
IMPOSED UPON  INDEMNITEE  AS A MATTER   (iii) ANY  VIOLATION  BY  DELL  OF  ANY
OF LAW.                                 GOVERNMENTAL LAWS, RULES, ORDINANCES, OR
                                        REGULATIONS; AND/OR,
7.14 IN THE EVENT OF ANY SUCH CLAIMS,
DELL  SHALL:   (1)  PROMPTLY   NOTIFY   (v) CLAIM  BY OR ON  BEHALF  OF  DELL'S
PROVIDER,  (2) AT PROVIDER'S EXPENSE,   SUBCONTRACTORS,  SUPPLIERS, OR EMPLOYEES
REASONABLY COOPERATE WITH PROVIDER IN   FOR  SALARY,  WAGES,  BENEFITS  OR OTHER
THE  DEFENSE  THEREOF,  AND  (3)  NOT   COMPENSATION.
SETTLE   ANY  SUCH   CLAIMS   WITHOUT
PROVIDER'S   CONSENT  WHICH  PROVIDER   7.2.2 NOTWITHSTANDING  ANYTHING ELSE TO
AGREES NOT TO UNREASONABLY  WITHHOLD.   THE  CONTRARY  IN  THIS   AGREEMENT  AND
PROVIDER  SHALL KEEP DELL INFORMED AT   SUBJECT TO  SECTION  7.2.3  BELOW,  DELL
ALL   TIMES  AS  TO  THE   STATUS  OF   SHALL ASSUME FULL RESPONSIBILITY FOR ANY
PROVIDER'S  EFFORTS AND CONSULT  WITH   AND   ALL   DAMAGES   RELATED   TO   ITS
DELL (OR DELL'S  COUNSEL)  CONCERNING   INDEMNIFICATION  OBLIGATION  UNDER  THIS
PROVIDER'S   EFFORTS;   AND  PROVIDER   SECTION 7.
SHALL NOT  SETTLE  THE CLAIM  WITHOUT
DELL'S PRIOR WRITTEN  CONSENT,  WHICH   7.2.3 DELL  WILL   PROVIDE   THE  ABOVE
SHALL NOT BE UNREASONABLY WITHHELD.     INDEMNITY  EVEN IF  LOSSES  ARE DUE,  OR
                                        ALLEGED  TO  BE  DUE,  IN  PART  TO  ANY
7.1.5 IN  ADDITION   TO   PROVIDER'S    INDEMNITEE'S  CONCURRENT  NEGLIGENCE  OR
OBLIGATIONS AND LIABILITIES ABOVE, IF   OTHER  FAULT,   BREACH  OF  CONTRACT  OR
AN  INFRINGEMENT  CLAIM  IS  MADE  OR   WARRANTY,  OR STRICT  LIABILITY  WITHOUT
APPEARS  LIKELY  TO BE  MADE  ABOUT A   REGARD TO FAULT; PROVIDED, HOWEVER, THAT
DELIVERABLE,   PROVIDER   SHALL,   AT   DELL'S    CONTRACTUAL    OBLIGATION   OF
DELL'S  OPTION,  EITHER:  PROCURE FOR   INDEMNIFICATION  SHALL NOT EXTEND TO THE
DELL THE RIGHT TO CONTINUE TO USE THE   PERCENTAGE OF THE THIRD PARTY CLAIMANT'S
DELIVERABLE;  MODIFY THE  DELIVERABLE   DAMAGES OR  INJURIES  OR THE  SETTLEMENT
SO THAT IT IS NO  LONGER  INFRINGING;   AMOUNT  ATTRIBUTABLE TO THE INDEMNITEE'S
OR REPLACE  IT WITH A  NON-INFRINGING   NEGLIGENCE  OR OTHER  FAULT,  BREACH  OF
DELIVERABLE.   IF   NONE   OF   THESE   CONTRACT  OR  WARRANTY,   OR  TO  STRICT
ALTERNATIVES      IS     COMMERCIALLY   LIABILITY  IMPOSED UPON  INDEMNITEE AS A
REASONABLE,   DELL  SHALL  RETURN  OR   MATTER OF LAW.
DESTROY,  AT PROVIDER'S  OPTION,  ANY
DELIVERABLES  POSSESSED BY DELL FOR A   7.2.4 IN THE  EVENT OF ANY SUCH  CLAIMS,
REFUND OF THE PURCHASE  PRICE FOR THE   PROVIDER  SHALL:   (1)  PROMPTLY  NOTIFY
SERVICES.                               DELL, (2) AT DELL'S EXPENSE,  REASONABLY
                                        COOPERATE   WITH  DELL  IN  THE  DEFENSE
7.2  DELL INDEMNITY                     THEREOF,  AND (3) NOT  SETTLE  ANY  SUCH
     --------------                     CLAIMS WITHOUT DELL'S CONSENT WHICH DELL
                                        AGREES  NOT  TO  UNREASONABLY  WITHHOLD.
7.2.1 DELL    AGREES   TO   DEFEND,     DELL SHALL KEEP PROVIDER INFORMED AT ALL
INDEMNIFY,    AND    HOLD    HARMLESS   TIMES AS TO THE STATUS OF DELL'S EFFORTS
PROVIDER,    AND    ITS    RESPECTIVE   AND CONSULT WITH PROVIDER (OR PROVIDER'S
DIRECTORS,    OFFICERS,    EMPLOYERS,   COUNSEL) CONCERNING DELL'S EFFORTS; AND,
REPRESENTATIVES,   AND  AGENTS   (THE   DELL SHALL NOT SETTLE THE CLAIM  WITHOUT
"INDEMNITEES")  FROM AND  AGAINST ANY   PROVIDER'S PRIOR WRITTEN CONSENT.
AND  ALL  CLAIMS,  ACTIONS,  DEMANDS,
LEGAL    PROCEEDINGS,    LIABILITIES,
DAMAGES,      LOSSES,      JUDGMENTS,
AUTHORIZED   SETTLEMENTS,   COSTS  OR
EXPENSES,      INCLUDING      WITHOUT

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WHICH   SHALL  NOT  BE   UNREASONABLY   10.2 Either   party  may   immediately
WITHHELD.                               terminate   this   Agreement  by  giving
                                        written notice to the other party if the
8.   LIMITATION OF LIABILITY            other  party  is   insolvent  or  has  a
                                        petition  brought by or against it under
8.1  EXCEPT  FOR  BREACH OF THE TERMS   the insolvency laws of any jurisdiction;
SET     FORTH     IN      SECTIONS7.0   if the other party  makes an  assignment
("INDEMNITY")         AND        12.3   for  the  benefit  of  creditors;  if  a
("CONFIDENTIALITY"), NEITHER DELL NOR   receiver,  trustee or  similar  agent is
PROVIDER   WILL  BE  LIABLE  FOR  ANY   appointed  with  respect to any property
INDIRECT,        INCIDENTAL,       OR   or business of Dell.
CONSEQUENTIAL  DAMAGES  OF ANY  TYPE,
INCLUDING LOST PROFITS, OR LOST DATA,   10.3 Upon  termination  or expiration of
ARISING OUT OF OR IN CONNECTION  WITH   this Agreement,  an Addendum, a Schedule
THIS AGREEMENT OR THE SERVICES,  EVEN   or an Order.  or portion of an Addendum,
IF A PARTY  HAS BEEN  ADVISED  BY THE   Schedule  or Order,  Provider  will,  in
OTHER.  PARTY OF THE  POSSIBILITY  OF   addition  to  any  other  obligation  of
THE   DAMAGE  AND  EVEN  IF  A  PARTY   Provider on termination or expiration:
ASSERTS OR  ESTABLISHES  A FAILURE OF
ESSENTIAL   PURPOSE  OF  ANY  LIMITED   a) Cease all performance of the Services
REMEDY PROVIDED IN THIS AGREEMENT.      and furnish to Dell all Deliverables and
                                        work in progress; and
8.2  EXCEPT  FOR  BREACH OF THE TERMS
SET FORTH IN SECTION  7.1 (" PROVIDER   b) Return  to Dell  all  copies  of any
INDEMNITY")          AND         12.3   confidential or proprietary  information
("CONFIDENTIALITY"), PROVIDER'S TOTAL   of  Dell,  and  cease  all use of  these
LIABILITY   ARISING   OUT   OF   THIS   materials.
AGREEMENT AND THE SERVICES  UNDER ALL
THEORIES   OF   LIABILITY   SHALL  BE   11.  INTELLECTUAL PROPERTY RIGHTS
LIMITED TO $5,000,000.00.
                                        11.1 Provider's  Intellectual  Property:
9.   OFFSET OBLIGATIONS                      ----------------------------------
                                        To the extent that the *** Work  Product
Orders  issued  by Dell  pursuant  to   (as  defined  in  Section   11.2  below)
this  Agreement  are placed  with the   incorporates   or   requires   for   use
expectation of potential  acquisition   pre-existing  works owned by or licensed
of   credit   for   current    and/or   to *** or works developed  independently
anticipated future offset obligations   from  Provider's  obligations  hereunder
of Dell or Dell Computer Corporation,   (the "Licensed  Materials"),  *** hereby
or  their  designated   assignees  to   acknowledges   ***   ownership   of  the
various governments around the world.   Licensed Materials; and *** acknowledges
Supplier agrees to reasonably  assist   that  it does  not  have  any  ownership
Dell or Dell Computer Corporation, or   interest  in  such  Licensed  Materials.
their  designated  assignees in their   With respect to the Licensed  Materials,
efforts to secure  offset credit from   unless   otherwise   set   forth  in  an
these  governments in an amount equal   Addendum or Schedule,  *** hereby grants
to  the   value  of  the   applicable   to  *** an  irrevocable,  non-exclusive,
in-country   content  of  the  orders   worldwide,  royalty-free license to: (i)
placed under this Agreement.            use, execute, produce, display, perform,
                                        copy,    distribute    (internally    or
10.  TERMINATION                        externally)   copies  of,  and   prepare
                                        derivative works based upon the Licensed
10.1 Unless expressly set forth in an   Materials  and their  derivative  works,
applicable Addendum or Schedule, Dell   and  (ii)  authorize  others  to do any,
may  terminate for  convenience  this   some, or all of the foregoing.
Agreement, any Addendum or portion of
Addendum,  any Schedule or portion of   11.2 *** Work  Product:  Except  for the
Schedule, Order or Services performed        -----------------
under  an  Order  at any time for any   Licensed Materials,  *** agrees that the
reason upon ninety (90) days  written   *** shall constitute the work product of
notice to Provider                      ***   (the    "***    Work    Product").
                                        Additionally,  other  than the  Licensed
10.1 Either party may terminate  this   Materials.   ***  Work   Product   shall
Agreement;    any    Addendum,    any   further include without limitation:  all
Schedule, Order, Services, or portion   ***   developed   with  respect  to  the
of  Services  in the  event the other   creation of-***.
party defaults in the  performance of
any of its duties and obligations and
the  default  is  not  cured   within
thirty (30) days after written notice
is given to the defaulting party.

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11.3 All *** Work  Product  is solely   12.3  Confidentiality:  Any confidential
and  exclusively the property of ***.         ---------------
To the  extent  any *** Work  Product   information  that will be  disclosed  by
qualifies  as a "work  made for hire"   either parry  related to this  Agreement
under  applicable  copyright  law, it   shall be disclosed pursuant to the terms
will be  considered  a "work made for   and        conditions       of       the
hire" under applicable copyright law,   ___________________Non-disclosure
it will be considered a work made for   Agreement     (#___________)     between
hire and the copyright  will be owned   _______________  and   ________________.
solely and exclusively by ***. To the   Notwithstanding anything contrary in the
extent  that any *** Work  Product is   terms of the  applicable  Non-disclosure
not considered a "work made for hire"   Agreement,  any trade  secrets  or other
under  applicable  copyright law, ***   proprietary information of Dell, whether
hereby  assigns and  transfers all of   oral,    visual   or   written,    shall
its right,  title and interest in and   constitute  confidential  information of
to the *** Work  Product to ***.  ***   Dell   even  if  not   marked  as  such.
agrees to take any  action  and fully   Provider  shall  mark  all  Deliverables
cooperate   with  ***,   as  ***  may   including without limitation any interim
request to effect the  provisions  of   or final  status  reports,  updates,  or
this Section.  Furthermore, *** shall   presentations,   exclusively   as  "Dell
ensure     that    its     employees,   Confidential"  and shall  not  mark,  or
subcontractors,      representatives,   jointly-mark,   such   Deliverables   as
agents or other  contractors  engaged   "Provider     Confidential."    Further,
to perform Services  hereunder comply   Provider's  obligation  to preserve  the
with  the  terms  of  this  Agreement   confidentiality of such trade secrets or
particularly this Section 11.           proprietary  information  shall continue
                                        in perpetuity.  The terms and conditions
11.4  Provider  will,  as part of the   of this Agreement  shall be deemed to be
*** Work Product,  disclose  promptly   confidential information.  Provider will
in  writing  *** all of the ***  Work   not use the  name of Dell  nor any  Dell
Product and document all intellectual   trademarks,  trade names, service marks,
property  rights as *** personnel may   or  quote  the   opinion   of  any  Dell
direct.  Furthermore *** shall,  upon   employee     in     any     advertising,
request, provide to *** any or all of   presentations or otherwise without first
the *** Work Product.                   obtaining the prior  written  consent of
                                        an officer of Dell.
12.  GENERAL

12.1  Disputes:  Before  initialing a   12.4 Insurance: Provider will obtain and
      --------                               ---------
lawsuit against the other mixing to a   at all  times  during  the  tam of  this
dispute  or  claim  herein,  Dell and   Agreement  maintain at its own  expense,
Provider  agree to first work in good   with insurance  companies  acceptable to
faith to resolve  between  themselves   Dell,  the minimum  insurance  coverages
such dispute or claim  arising out of   stated in Exhibit A to this Agreement.
or  relating  to this  Agreement.  To
this end,  either  party may  request   12.5 Compliance:  Dell is an Affirmative
that each party  designate an officer        ----------
or  other  management  employee  with   Action/Equal Opportunity Employer. Since
authority  to bind the  party to meet   Dell transacts  business with the United
to resolve the dispute or claim.  If,   States Government, the Equal Opportunity
after meeting,  the parties are still   Clauses  at 41 CFR  sections  60-1.4(a),
unable  to  resolve  the  dispute  or   60-250.5(a)  and  60-741.5(a) are hereby
claim,  then  the  parties  agree  to   incorporated    and,   if    applicable,
submit   the   matter  to   mandatory   Provider shall comply with FAR 52.212-3.
mediation.   During  this  resolution   Offer     or     Representations     and
process,  each  party  will honor the   Certifications-Commercial Items, and FAR
other's   reasonable   requests   for   52-219-8,  Utilization of Small Business
non-privileged      and      relevant   Concerns.
information.  This paragraph will not
apply if: (i) the  expiration  of the   12.5.1 Subcontractors: If subcontractors
statute of limitations for a cause of          --------------
action   is    imminent;    or   (ii)   are engaged to provide  any  Products or
injunctive or other equitable  relief   Services pursuant to this Agreement,  in
is necessary to mitigate damages.       addition to any specific diversity goals
                                        specified  in a Schedule  or  Amendment,
12.2 Survival of Terms: Regardless of   Provider    will    use     commercially
     -----------------                  reasonable  efforts to engage businesses
the  circumstances  of termination or   that are,  (i)  certified as minority or
expiration  of this  Agreement or any   women    owned   by   a   third    party
Addendum   or   Schedule  or  portion   certification agency acceptable by Dell,
thereof, the provisions of Sections 6   or (ii)  fifty-one  (51%) percent owned,
("Warranty"),   7  ("Indemnity"),   8   controlled,   operated  and  managed  by
("Limitation   of   Liability"),   11   women or  members  of a  minority  group
Intellectual Property Rights') and 12   including  African  Americans,  Hispanic
("General")    will    survive    the   Americans,   Native   Americans,   Asian
termination    or   expiration    and   Indian     Americans,      Asian-Pacific
continue according to their terms.      Americans.

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12.6 Records:  Provider will maintain   DELAWARE,  U.S.A. AND HEREBY AGREES THAT
     -------                            ANY SUCH COURT  SHALL BE A PROPER  FORUM
accurate   and  legible   records  in   FOR  THE  DETERMINATION  OF ANY  DISPUTE
English   during  the  term  of  this   ARISING HEREUNDER.
Agreement and, at a minimum, for five
(5) years or that  period  prescribed   12.11  Notices:   Any  notice  or  other
by  Applicable   Law  or  Regulation,          -------
thereafter  and  will  grant  to Dell   communication   (other  than  telephone,
reasonable  access to and  copies of,   maintenance  or support or requests  for
any information  reasonably requested   maintenance  or  support)   required  or
by Dell with  respect  to  Provider's   permitted by this Agreement  shall be in
performance   under  this  Agreement,   writing   in   English    delivered   by
including    information    regarding   certified  or  registered  mail,  return
Provider's   performance  under  this   receipt  requested,  postage prepaid and
Agreement,    including   information   addressed  as  follows  or to such other
regarding   Provider's   efforts   to   addresses as may be designated by notice
comply with Section 12.5.1.             from one party to the  other,  or as set
                                        forth in an  Addendum or  Schedule,  all
12.7  Remedies:   Except  as  may  be   such notices being effective on the date
      --------                          received  or, if  mailed  as set  above,
otherwise provided in this Agreement,   three   (3)  days   after  the  date  of
the rights or remedies of the parties   mailing:
hereunder  are  not  exclusive,   and
either   party   shall  be   entitled            If to Dell:
alternatively     or    cumulatively,
subject  to the other  provisions  of            Dell Products, L.P.
this   Agreement,   to  damages   for            One Dell Way
breach,   to   an   order   requiring            Round Rock, Texas 78682
specific performance, or to any other            Attention:
remedy available at law or in equity.            cc: General Counsel

12.8  Independent  Contractors:   The            If to Provider:
      ------------------------                   eTelecare International, Inc.
parties are  independent  contractors            602 E. Huntington Drive Suite H
and  neither  party  is an  employee,            Monrovia, CA 91016
agent,    servant,    representative,            Attn: Dell Program Manager
partner,  or  joint  venturer  of the
other. Neither party has the right or   12.12 Severance: Whenever possible, each
ability  to  bind  the  other  to any         ---------
agreement  with a third  party  or to   provision  of  this  Agreement  will  be
incur any  obligation or liability on   interpreted  in such a  manner  as to be
behalf of the other party without the   effective  and  valid  under  applicable
other   party's   written    consent.   law,  but  if  any   provision  of  this
Provider  will be solely  responsible   Agreement  is found to violate a law, it
for  all  materials  and  work  until   will be  severed  from  the  rest of the
Acceptance  by Dell,  and  Dell  will   Agreement   and   ignored   and   a  new
have  no  direction  (except  in  the   provision deemed added to this Agreement
results to be obtained) or control of   to  accomplish  to the extent  possible,
Provider,  or any person  employed by   the intent of the parties as evidence by
or contracted for by Provider.          the  provision so severed.  The headings
                                        used in  this  Agreement  have no  legal
12.9 Amendments;  Waivers:  No waiver   effect.
     --------------------
of any  term or  condition  is  valid   12.13  Non-Exclusive:  Nothing  in  this
unless  in  writing   and  signed  by          -------------
authorized  representatives  of  both   Agreement shall require Dell to purchase
parties,  and will be  limited to the   from   Provider   any   or  all  of  its
specific  situation  for  which it is   requirements  for services  that are the
given.  No amendment or  modification   same or similar to the Services provided
to  this  Agreement  shall  be  valid   hereunder, and Dell may purchase similar
unless  set  forth  in  writing   and   or  identical   services   form  others.
signed by authorized  representatives   Furthermore,    Provider    agrees    to
of both parties.                        cooperate  and  work  with  Dell and any
                                        other  providers that Dell may engage in
12.10  GOVERNING  LAW: THIS AGREEMENT   connection   with   the   provision   of
       --------------                   Services at Dell's expense.
WILL BE GOVERNED BY AND  CONSTRUED IN
ACCORDANCE WITH THE LAWS OF THE STATE   12.14 Assignment: This Agreement may not
OF TEXAS, EXCLUSIVE OF ANY PROVISIONS         ----------
OF THE UNITED  NATIONS  CONVENTION ON   be  assigned  by Provider in whole or in
THE  INTERNATIONAL  SALE OF GOODS AND   part, even by
WITHOUT   REGARD  TO   PRINCIPLES  OF
CONFLICTS  OF LAW.  EACH OF DELL  AND
PROVIDER HEREBY  IRREVOCABLY  SUBMITS
TO THE EXCLUSIVE  JURISDICTION OF THE
FEDERAL AND STATE COURTS OF THE STATE
OF

Master Services Agreement
Page 6
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<PAGE>

operation  of  law,  in a  merger  or   the subject matter contained herein, and
stock  or  asset  sale,  without  the   merges   all   prior   discussions   and
express  written  permission of Dell.   agreements,   both  oral  and   written,
Such    consent    shall    not    be   between the  parties.  Each party agrees
unreasonably withheld.  Provided that   that   use   of    pre-printed    forms,
Dell expressly permits the assignment   including,  but not  limited  to  email,
or continue  to do business  with the   purchase  orders,   acknowledgments   or
succeeding  entity without  providing   invoices,  is for  convenience  only and
its express permission, the terms and   all  pre-printed  terms  and  conditions
conditions  of this  Agreement  shall   stated  thereon,  except as specifically
apply with respect to the  succeeding   set  forth in this  Agreement,  are void
entity.   Any  attempted   assignment   and  of  no  effect.   Unless  otherwise
contrary  to the  preceding  will  be   expressly  set  forth  in  an  Addendum,
null and void.                          Exhibit,  Attachment or Schedule,  as so
                                        designated,  in the  event  of  conflict
12.15    Entire    Agreement:    This   between this Master  Services  Agreement
         -------------------            and any Addendum, Exhibit, Attachment or
Agreement,   its  attached   Addenda,   Schedule,   the  terms  of  this  Master
Exhibits, Attachments, and Schedules,   Services Agreement shall prevail.
as  so  designated,   set  forth  the
entire agreement and understanding of
the  parties  relating to

     IN WITNESS  WHEREOF,  the parties  hereto have caused this  Agreement to be
executed by their duly authorized  representatives  as of the day and year first
written hereto.

DELL PRODUCTS L.P.                      ETELECARE INTERNATIONAL, INC.

By: /s/ Janet Uhrich                    By: /s/ James Franke
    ---------------------------------       ------------------------------------
Printed Name: Janet Uhrich              Printed Name: James Franke
              -----------------------                 --------------------------
Title: Services, Vice President         Title: President
       ------------------------------          ---------------------------------
Date: 5-07-02                           Date: 4-5-02
      -------------------------------         ----------------------------------

Master Services Agreement
Page 7
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<PAGE>

                                    AMENDMENT
                                       to
                            MASTER SERVICES AGREEMENT
                                     between
                          ETELECARE INTERNATIONAL, INC.
                                       and
                               DELL PRODUCTS L.P.

                             DATED: October __, 2005

          This  amendment (the  "Amendment")  to the Master  Services  Agreement
between  eTelecare  International,  Inc.  ("eTelecare")  and Dell  Products L.P.
("Dell"),  dated  April 1,  2002  (the  "MSA"),  is made by  eTelecare  and Dell
effective as of October-, 2005.

          WHEREAS, eTelecare and Dell are entering into a revised Schedule Al to
the MSA and the  parties  wish to amend  the  termination  rights  in the MSA in
connection therewith.

          NOW THEREFORE,  for and in  consideration  of the agreements set forth
below, eTelecare and Dell agree as follows:

          The MSA is amended as follows:

               Section  10.01 of the MSA (for  clarity,  the first Section 10.1)
               --------------                                      ------------
               shall be deleted and replaced in its entirety with:

               "Unless expressly set forth in an applicable  Addendum,  Schedule
               or  Order,  either  party  may  terminate  for  convenience  this
               Agreement or any Addendum, Schedule or Order, at any time for any
               reason without cause, penalty or payment of any termination fees,
               upon ninety (90) days written notice to the other party."

          Terms defined in the MSA shall have the same meaning when used in this
Amendment.  Except as amended herein, all of the terms and conditions of the MSA
shall continue in full force and effect.

          IN WITNESS WHEREOF, eTelecare and Dell have each caused this Amendment
to be executed and delivered by its duly authorized representative.

DELL PRODUCTS L.P.                      ETELECARE INTERNATIONAL, INC.

By: /s/ [Illegible]                     By: /s/ Louie Benedict C. Hernandez
    ---------------------------------       ------------------------------------
Name: [Illegible]                       Name: Louie Benedict C. Hernandez
      -------------------------------         ----------------------------------
Title: VP/G.M. - Dell Services          Title: [Illegible]
       ------------------------------          ---------------------------------

DOC. NO.    42
          ___________
PAGE NO.    10
          ___________
BOOK NO.    LXII                                                  [Notary stamp]
          ___________
SERIES OF [Illegible]
          ___________

<PAGE>

                                   SCHEDULE A1
          Statement of Work - ACS Management Technical Support Services
--------------------------------------------------------------------------------

This  Schedule  A1  replaces  Schedule  A  in  its  entirety  between  eTelecare
International  and Dell Products L.P.  dated April 1, 2002 and is subject to the
terms and conditions of the Master Services Agreement (the "Agreement")  between
eTelecare International ("Provider") and Dell Products L.P. ("Dell") dated April
1, 2002. This Schedule is effective October 1, 2005.

          1)        Definitions:
                    -----------

          a)   ***:  ***,  a  subcomponent  of the  BPI  process  through  which
               ---
               problems are identified  and remedied  without a full BPI project
               implementation, the ***, and ***.

          b)   AHT:  Average  handled time;  includes talk,  hold and wrap/after
               ---
               call work.

          c)   AMPR:  Average  Minutes Per  Resolution:  The time  required  for
               ----
               Provider  to resolve a  customer's  issue will be measured as the
               Average  Minutes Per Resolution  ("AMPR").  AMPR will be measured
               using the following  method:  Inbound Average Handling Time (AHT)
               divided by the  product  of  Resolution  Rate  times the  Logging
               Percentage; AHT / (RR * L%). For the purposes of this measurement
               the Logging  Percentage shall not exceed 100%. All statistics are
               by LOB, e.g. Dimension, Inspiron, etc.

          d)   ASA:  Average  Speed of Answer.  Average time to answer all calls
               ---
               handled to the queue.

          e)   ***: ***
               ---

          f)   Outbound  Calls:  Calls  initiated by Provider (or initiated by a
               ---------------
               Customer at the request of Provider) to ensure customer initiated
               call closure.

          g)   Call logging rate:  percent of inbound Calls logged,  measured as
               -----------------
               number of inbound and repeat inbound call logs divided by inbound
               and repeat calls handled.

          h)   Call: A single incident  seeking  telephone  customer service for
               ----
               any  supported  product.  The  Call is  measured  from  when  the
               telephone  is  answered  for a  single  transaction,  to when the
               transaction is complete and the telephone is disconnected.

          i)   CE Modifier:  Responses of Somewhat, Very and Extremely Satisfied
               -----------
               in the Dell third-party Customer Experience ("CE") Survey.

          j)   Customer:  A customer of Dell calling on a telephone for customer
               --------
               service.

          k)   ***: ***.
               ---

          l)   Distribution Of Work ("DOW"):  Day of  Week/Intraday  weekly call
               ----------------------------
               arrival  percentage  forecast  by  interval  consistent  with the
               monthly *** that is provided by Dell.

          m)   External Problem Resolution ("XPR") - the percentage of customers
               -----------------------------------
               answering  "yes" to the  question,  "Do you consider your problem
               resolved?"

          n)   FCR: First Call  Resolution:  percent of customers  responding to
               ---
               e-mail survey whose issue was resolved in one call.

          o)   FTE: Full Time Equivalent, as calculated in attachment 2.
               ---

          p)   Month: Dell's fiscal months will be used for monthly calculations
               -----
               and invoicing in this contract.

          q)   Offered Call: Inbound and repeat inbound calls sent by Dell to be
               ------------
               handled by Provider

          r)   Operational  Lock:  Provider's  monthly  performance  goals.  See
               -----------------
               Section 8 for definition.

          s)   Outbound  Cap:  upper limit of outbound  minutes  with respect to
               -------------
               inbound minutes

          t)   Percent Dissatisfied - the percentage of customers rating a 1, 2,
               --------------------
               or 3 as the overall  satisfaction level to the question,  "Please
               rate your overall  satisfaction  with your call to Dell Technical
               Support" in the Dell third-party CE Survey.

          u)   Percent Neutral - the percentage of customers rating a 4, 5, or 6
               ---------------
               as the overall  satisfaction level to the question,  "Please rate
               your  overall  satisfaction  with  your  call to  Dell  Technical
               Support".

          v)   PPM: Price per minute of average handle time.
               ---

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                                   SCHEDULE A1
          Statement of Work - ACS Management Technical Support Services
--------------------------------------------------------------------------------

          w)   Quarter:  Dell's  fiscal  quarter  will  be  used  for  quarterly
               -------
               calculations and invoicing in this contract.

          x)   Resolution:  An  inbound  customer  case log that does not have a
               ----------
               subsequent  inbound  case  logged  in the next  seven (7) days is
               defined as having achieved Resolution.

          y)   Resolution  Rate:  Number of  unique  tags  achieving  resolution
               ----------------
               divided by number of inbound and repeat inbound call logs

          z)   Service Level: % of calls answered in X seconds compared to calls
               -------------
               offered.

          aa)  *** ("***"): Defined in Section ***
               -----------

          bb)  Tech Roster:  A list of current TSR's providing  Services for the
               -----------
               Dell account. Each TSR will have a unique identification number.

          cc)  Technical  Support  Representative  ("TSR"):  A Provider employee
               -------------------------------------------
               that performs Services for this Schedule.

          dd)  Ticket to Entry: A process  control or cost control metric in the
               ---------------
               Incentive  Based Pricing Grid (see  Attachment 1), intended to be
               achievable and, if the goal is missed,  indicative of problems in
               process or cost control.

          ee)  Transfer Rate: % of calls handled by Provider that are redirected
               -------------
               to another Dell queue.

          2)        Term & Termination
                    ------------------

               The initial term of this Schedule shall be one (1) year beginning
               on the Effective Date. This Schedule will automatically renew for
               additional  successive  one year  periods  unless  (a) one  party
               informs the other of its intent to let the Schedule expire ninety
               (90) days  before  the end of the  then-current  term or (b) this
               Schedule  is  terminated   in   accordance   with  the  following
               paragraph.

               This schedule may be terminated (i) in accordance  with the terms
               of the Agreement or (ii) by either party, for any reason, without
               cause, penalty or payment of any termination fees, on ninety (90)
               days written notice to the other party.

          3)        Scope of Services
                    -----------------

               Provider will provide  technical support to Dell customers in the
               form  of  a  telephone  support  queue  for  core  and  specialty
               products.

               The hours of Service shall be set by *** to *** up to *** a *** a
               *** a ***. The  Services  will be provided in a manner as similar
               as is  reasonably  possible to the way in which Dell provides its
               own  telephone  customer  services  and in  conjunction  with the
               requirements of Attachments 2, 3, and 4.

          4)        Call Volumes (Minutes)
                    ----------------------

          a)   Forecasting:  Dell will  provide a *** of the *** of *** on a ***
               for ***.  The *** are the ***. The *** of the *** are the updated
               *** from the  previous  ***.  The *** are an *** for minutes Dell
               will provide during that month.

          b)   For example, *** Dell will provide a *** for *** and ***. *** for
               *** represents the ***. ***

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                                   SCHEDULE A1
          Statement of Work - ACS Management Technical Support Services
--------------------------------------------------------------------------------

               *** for *** represents the ***. *** for *** represents the ***.

          c)   Dell may increase the *** at any time by giving  Provider  thirty
               (30) day's  notice and  Provider  will make  commercially  viable
               efforts to comply  with the new ***.  Dell will  incorporate  the
               staffing  and  training  lead-times  as part of this  forecasting
               process.  Provider  will  keep  Dell up to date  with  recruiting
               pipeline on a monthly basis.

          d)   In the event that *** exceed the *** by *** than ***%,  Dell will
               *** the *** and ***.  The *** will *** in *** unless *** by Dell.
               Dell shall *** the *** which *** the *** which *** is ***.

          e)   Staffing:  Provider is responsible  for hiring and/or training of
               sufficient  staff and  acquiring  incremental  infrastructure  to
               support  the ***  provided  the  average  ***  headcount  growth,
               measured Dell quarter over Dell quarter, does not exceed 10%.

          f)   During each Dell quarter,  Provider will hire and train TSRs (for
               attrition  replacement on current headcount (baseline HC number).
               Provider will hire and train increased headcount  requirement not
               exceeding 10% average headcount,  measured Dell quarter over Dell
               quarter.  Dell  will  *** the *** of *** it *** and *** in *** of
               ***% *** over *** from ***. These forecast and/or staffing change
               requests  must be provided to Provider in an agreed upon  written
               form.  Provider  will make  commercially  reasonable  efforts  to
               accommodate   Dell's   request.   Such  ramp   requests  will  be
               implemented  upon mutual written  agreement of the parties.  With
               regards to ***,  when *** to *** in ***%,  then  Provider *** for
               *** are ***.  Any  changes  to these ramp  requests  will also be
               implemented upon mutual written agreement of the parties.

          g)   Subject to Section  10b,  Dell will  provide  the DOW to Provider
               seven  (7) days  before  the  beginning  of every  week.  The DOW
               provides   guidance  on  Day  of   Week/Intraday   call   arrival
               percentages.  Provider will staff according to those percentages,
               subject to the terms of this Section 4.  Provider  shall  provide
               feedback  to Dell if  Provider's  historical  analysis  leads  to
               different call interval arrival percentages.

          h)   Capacity  Forecast:  Provider  is *** for *** with a *** for each
               *** for *** within *** days *** of the ***.  This *** the *** and
               *** provided by ***. Dell will *** this *** to help ***.

          i)   Routed Calls:  Dell will  distribute  Calls to Provider using the
               Dell telecom  solution.  The number of Calls Provider will handle
               will be  determined  as a percentage of the Dell Call forecast in
               conjunction  with the ***. All Calls  offered to Provider via the
               Dell telecom  solution  during the agreed upon hours of operation
               will be accepted and routed to Provider's  TSR's,  subject to the
               terms of this Section 4.

          j)   Call Management System Access:  Provider will continue to provide
               Dell with real time  access to phone  support  queues,  including
               continued access to existing  accounts for Call Management System
               (CMS) as  required by Dell.  This  access to the Call  Management
               Systems will continue to be delivered ***.

          5)        Support Requirements
                    --------------------

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<PAGE>

                                   SCHEDULE A1
          Statement of Work - ACS Management Technical Support Services
--------------------------------------------------------------------------------

          a)   Call Tracking  System:  Provider  shall log 100% of contacts with
               end user utilizing  tools defined by Dell and in accordance  with
               Dell's policies.  Dell will provide the necessary  network access
               required  to  connect  to the  system  with end  user.  Dell will
               provide  data  connectivity  and  access to a US based  location.
               Provider will be *** for all *** and *** from *** its ***.

          b)   Reporting: Provider will provide the reports listed in Attachment
               2. Dell agrees to provide  Provider  with  timely and  consistent
               reporting  as defined in  Attachment  2.  Provider is required to
               deliver  Call Center Daily  Reports  prior to 7:00 a.m. CST daily
               for the previous day's business.  Requirements for the formats of
               those reports will be provided and updated by Dell as required.

          c)   Equipment  and  Software:  Dell will provide a limited  number of
               computers with associated  application  software (and maintenance
               parts for those  computers)  as  required in  Provider's  lab for
               training.   These  systems  will  be  returned  to  Dell  at  the
               termination of the Schedule in like condition,  excluding  normal
               wear and tear from their daily use.  Provider  shall  replace any
               components  or units  that are lost due to damage  beyond  normal
               wear  and  tear  and  theft.  Provider  shall  also  maintain  an
               inventory of equipment to communicate to Dell upon request.  Dell
               may at any  time  require  that  these  systems  undergo  service
               including the  replacement of all or part of a system.  Dell will
               endeavor  to give  appropriate  notice  to  Provider  of any such
               service and schedule with Provider at a mutually  agreeable time.
               Provider  is  responsible   for  providing  all  other  equipment
               required by its employees to perform  services and to meet Dell's
               system requirements.  The minimum requirement as of the effective
               date is a Pentium III system running Microsoft  supported OS with
               no  latency  due to  desktop  configuration  with  hard  drive or
               memory.  These  requirements  may change as systems are enhanced.
               Dell shall  perform  baseline  performance  testing  of  Provider
               system  response  time.  During the  performance of the services,
               Provider  shall *** its *** as ***,  to *** no greater  than ***%
               *** (i) the *** or (ii) the *** of *** like  ***.  All *** of ***
               and *** will *** the *** of *** and *** in the ***. Provider will
               utilize Dell systems for all TSR equipment requirements.

          d)   Knowledge Base and Technical Support Tools:  Provider will access
               Dell's  technical  support  knowledge base and technical  support
               tools,   collectively  the  "support   Documentation,"   via  the
               Internet.  Ownership and  responsibility for content of these and
               all other  requisite Dell tools will remain with Dell.  Dell will
               provide  login access to this data if needed.  Whether  marked as
               such or not, for purposes of the Agreement and this Schedule, all
               such Support  Documentation  is proprietary  and  confidential to
               Dell and Provider may disclose this  information  on to Customers
               and only in the provision of the Services.  Any other  disclosure
               of such Support  Documentation is a breach of the Agreement.  The
               Provider  shall log all  customer  contacts  utilizing  the tools
               defined by Dell in accordance to Dell standards.

          e)   Workspace:   Provider  will  provide   workspace,   access  to  a
               telephone, and wireless and wired high-speed network connectivity
               for up to five (5) Dell staff members at  Provider's  call center
               site.  Dell  reserves  the  right to review  any Dell  Supporting
               facilities and processes at any time.

          f)   Tech Roster:  Provider  will keep its complete  Dell support Tech
               Roster current at all times.

          g)   Documentation:  Provider  shall retain  documents  related to the
               Services  as  required  for a period of three (3) years after the
               termination of this Agreement. Upon termination of this Schedule,
               Provider  will  return,  insurance  and shipping  paid,  all Dell
               provided materials at Provider's expense.

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                                   SCHEDULE A1
          Statement of Work - ACS Management Technical Support Services
--------------------------------------------------------------------------------

          h)   Escalation:  Provider will follow the  procedures  for escalating
               customer problems  internally or to Dell Management in a mutually
               agreed upon process.

          i)   Continuous  Improvement:  Provider  agrees  to work with Dell and
               other  Providers  towards  the  continuous   improvement  of  the
               Services.  This  includes,  but is not limited to, the sharing of
               information such as metrics,  best practices,  training materials
               and all other intellectual  property, as defined in the Agreement
               pertaining to the Services for the purposes of improving  quality
               and reducing cost of Services provided.

          j)   Quality  (Call  Recording):  Provider  must have the  ability  to
               record  randomly or  specifically  selected  complete  calls with
               recording  quality  sufficient to audit for process adherence and
               quality. Provider must upload recorded calls with index files per
               Dell's identified  sample size  requirements  (currently one call
               per rep per week uploaded to Dell's ValueChain).

          k)   Compliance  Training:  Provider will ensure 100% of its TSRs have
               completed and understand Dell required  compliance  training,  to
               include at a minimum:  Export Compliance;  Customer Privacy; and,
               if required, Product Safety and Nexus training.

          l)   Certification:  As soon as ***  after  the ***,  and no *** after
               ***, Provider must meet one of the following:

                    i.   Hold current ***.

                    ii.  *** its *** with the *** for ***.

               Provider  will *** annually to ensure *** with ***. At a ***, the
               *** must *** to all *** of the *** and ***  that  include  *** of
               *** and ***.

               Provider  shall *** the *** of these *** with ***.  Provider  and
               Dell  shall  *** to a *** by ***  will  *** any  ***.  Any *** by
               Provider *** with this *** are the *** of ***.

          m)   ***: Provider must make *** to *** within its ***.

                    i.   Each *** must have *** that have a *** of ***,  and ***
                         requirements and goals.

                    ii.  The procedures for *** must be *** as ***, and in a ***
                         all *** and ***.

                    iii. Provider must *** that it *** an *** that *** to ***
                         and *** in its ***.

                    iv.  ***  that *** in *** must be *** and *** must be *** to
                         ***.

                    v.   Any *** of the *** or *** via *** and ***. All such ***
                         are *** to ***.

                    vi.  All *** shall be *** across  *** and ***.  Where *** or
                         *** dictate *** or *** may be *** upon *** from ***

                    vii. *** of any *** or *** or ***  from *** via the
                         *** / *** body.

                    viii.*** of *** shall be completed in accordance with *** to
                         *** and include *** and *** as ***,  and in  accordance
                         with the *** process outlined in section 15.

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                                   SCHEDULE A1
          Statement of Work - ACS Management Technical Support Services
--------------------------------------------------------------------------------

                    ix.  Provider  will  *** the ***  internally  or to *** in a
                         ***.

          n)   ***: Provider must *** a *** for *** the *** not *** requirements
               and goals.

                    i.   Provider *** to *** with *** and *** in ***; including,
                         but not limited to, the *** of *** such as *** and ***,
                         as defined in the Agreement pertaining to the ***

                    ii.  Provider shall *** and *** a *** and ***.

                    iii. Any *** related *** of *** require *** of a ***. ***
                         are subject to ***.  *** for  establishing  *** is ***
                         days from the *** of *** of ***.

                              1.   Provider  must  *** and *** to *** to *** its
                                   *** and ***.

                    iv.  Provider  *** to *** a ***  with ***  available  to the
                         ***. In addition,  Provider shall *** and *** at *** to
                         *** the *** to *** or *** requirements of the SOW.

          o)   *** (***):  Provider  will *** an *** at a ***, to *** and *** in
               Provider services, and *** as *** of *** for ***.

          p)   Business  Continuity  and  Recovery  Plan (BCRP):  Provider  will
               establish  and maintain  contingency  plans,  recovery  plans and
               proper risk  controls to ensure  Supplier's/Provider's  continued
               performance  under  this  Agreement.  The plans  must be in place
               within 30 calendar days after the Effective Date of this Schedule
               and  shall  include,  but not be  limited  to,  testing,  control
               functions,   accountability   and   corrective   actions   to  be
               immediately implemented,  if necessary.  Provider agrees to grant
               access to the plans to Dell at a mutually agreeable time.

          6)        Organization Responsibilities
                    -----------------------------

          a)   Provider  will maintain all rosters  up-to-date in real-time,  to
               include but not limited to the following tools:

                    i.   Training  Portal  (Dell's  on-line  web-based  training
                         resource site) - Provider must maintain the Tech Roster
                         real-time in Dell's training portal.

                    ii.  Escalations  on Demand  (EOD) - Provider  must enter an
                         individual profile real-time for each TSR.

                    iii. eTalk - Provider  must update  Dell's  eTalk  Advisor's
                         roster weekly by close of business Thursday.

          b)   To the extent required and permitted by any applicable law, rules
               or regulations,  Provider shall obtain all necessary  permissions
               from  and  provide  all  required   notices  to   employees   and
               contractors employed in providing Services to Dell and take other
               necessary   steps  that  will  allow  Dell  or  any  third  party
               contractor of Dell to store,  transmit, use and otherwise process
               the  applicable  personal   information  of  such  employees  and
               contractors for the purpose of

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

               onboarding  the  same  and  for  any  other  legitimate  business
               purposes  without  restriction as to the country  location of the
               facilities where such data may be transmitted and processed.

          7)        Floor Support (Ownership)
                    -------------------------

               Dell *** to *** the ***,  ***,  with ***  which was *** by *** to
               *** with *** to *** or *** these  ***.  The *** is *** to *** and
               ***.  Provider  *** not to *** the ***  and  ***  with  any  ***.
               Provider  may use the *** or ***  other *** or *** so long as ***
               or *** the *** and *** and with ***.  Dell and Provider  will ***
               to *** which *** in ***.

               The *** Includes:

               a.   Provider  will  continue  to *** per site as *** in the ***.
                    The *** for *** and ***.

               b    Provider  will *** its ***, as *** in the ***, such that ***
                    is *** to *** of no ***.

               c.   For the  purpose of *** in ***  Provider  will *** and *** a
                    *** of *** and *** to its *** to *** in *** and ***,  as ***
                    to *** the *** in ***.

               d.   Provider  will  *** to *** a ***  for  the *** of *** to the
                    ***.  Subject to Section 4, *** to *** during *** is *** and
                    *** not *** to ***

               e.   Provider will *** to *** the *** to *** to *** having ***.

          8)        Operational Lock:
                    ----------------

          a)   Operational  Lock: Dell shall provide to Provider in writing,  at
               least seven  calendar  (7) days before the  beginning of a month,
               the parameters under which the Services will be performed for the
               following month, the "Operational  Lock", by Line of Business (as
               identified  in the chart below;  also "LOB"),  at the  enterprise
               level.  The  Operational  Lock will include:  (i) AMPR Lock, (ii)
               Resolution Rate lock, (iii) CE Lock (iv) Bonus and Incentive lock
               for  Tickets to Entry as defined in item 1 of  Attachment  1, (v)
               Logging Percentage; If Dell fails to provide the Operational Lock
               to Provider at least  seven (7) days  before the  beginning  of a
               month, the previous  month's  Operational Lock will apply.

          b)   The *** will be as follows:

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

<TABLE>
<CAPTION>
                        --------------------------------
                        *** of ***      *** Percentage
                        --------------------------------
<S>                                  <C>
                           ***       ***% of *** minutes
                        --------------------------------
                           ***       ***% of *** minutes
                        --------------------------------
                           ***       ***% of *** minutes
                        --------------------------------
                           ***       ***% of *** minutes
                        --------------------------------
</TABLE>

          Any changes  will be handled by addendum  process  provided in Section
          15.

          c)   Average  Minutes Per Resolution  ("AMPR"):  The time required for
               Provider  to resolve a  customer's  issue will be measured as the
               Average  Minutes Per Resolution  ("AMPR").  AMPR will be measured
               using the following method:

                    i.   Inbound  Average  Handling  Time  (AHT)  divided by the
                         product   of   Resolution   Rate   times  the   Logging
                         Percentage;  AHT / (RR * L%).  For the purposes of this
                         measurement  the  Logging  Percentage  shall not exceed
                         ***%.

          d)   Provider's *** to the *** and *** will determine *** for a *** as
               described in Attachment 1.

          e)   For the *** of *** after the Effective  Date, the *** shall be no
               lower than the ***, by ***,  for ***; *** and ***. For the *** of
               *** after the Effective Date, the *** shall be no higher than the
               *** by ***, for *** and *** or *** at the ***.

          f)   The Operational  Lock shall be applied  uniformly for similar LOB
               queues across all Dell badged sites and those of all providers in
               order  to  improve  overall  enterprise  performance.  Enterprise
               performance  is the  performance of all similar LOB queues at all
               Dell badged and provider sites.

          g)   Dell will continue to set quarterly  goals,  with the Operational
               Lock  setting the  monthly  parameters  to achieve the  quarterly
               goals. These monthly adjustments to the Operational Lock shall be
               feasible and based on  enterprise  best  practice as evidenced by
               actual  performance  data which  shall be shared by Dell with all
               sites,  including  those  of  all  partners.   In the  event  the
               previous  month's actual  performance is not available,  the most
               recent 8 weeks of data will be used.

          9)        Rates; Fees, and Invoicing:
                    --------------------------

          a)   The *** will be ***. The *** will be *** of ***.

          b)   The *** will be ***, the ***, and *** to *** in the ***.

          c)   An ***, in *** to the *** is defined in Attachment 1: *** Grid.

          d)   *** listed by ***:

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

<TABLE>
<CAPTION>
                     -------------------------------------
                                                 Price Per
                     ***   Total *** Minutes        ***
                     -------------------------------------
<S>                        <C>                   <C>
                      1    *** minutes per ***      $***
                     -------------------------------------
                      2    *** minutes per ***      $***
                     -------------------------------------
                      3    *** minutes per ***      $***
                     -------------------------------------
                      4    *** minutes per ***      $***
                     -------------------------------------
                      5    *** minutes per ***      $***
                     -------------------------------------
                      6    *** minutes per ***      $***
                     -------------------------------------
                      7    *** minutes per ***      $***
                     -------------------------------------
</TABLE>

          e)   For ***, the *** in the *** will be *** the *** of ***.

          f)   Pricing will be invoiced as Price per ***:

                    i.   Fees  for ***  are  calculated  as:  *** of *** the ***
                         times the *** the *** or *** the *** determined above.

                    ii.  Fees for *** will be the *** of ***, or the *** the ***
                         of *** the *** determined above.

          g)   ***:  Dell  will  ***  for *** to the  above  pricing  table  and
               definitions.  In the case of a *** (not *** any *** to ***),  ***
               will *** the *** to the *** described  below, *** the *** was ***
               by *** and not *** by ***:

                    *** days *** by ***%
                    *** days *** by ***%
                    *** days *** by ***%
                    *** days ***

          h)   Minimum Monthly Commitment:  The *** shall be *** to *** the ***.
               The *** of *** will be no less  than *% of the ***.  Dell may ***
               in *** that *** be *** to *** if:

                    i.   Provider's  *** a *** of ***  than  *** days is *** the
                         *** metrics no. 12 and 15 in Attachment 2.

                    - or -

                    ii.  Provider's  *** a *** of ***  than  *** days is *** the
                         *** and *** metrics listed in Attachment 2.

               This ***  until  *** is *** to *** such  ***.  Dell and  Provider
               shall *** to the *** on which  its *** and the *** will ***.  For
               example, if Provider *** such a *** at the *** of *** and *** and
               ***  that  *** is *** on ***,  the *** only to the *** of *** for
               *** through *** for the ***.

          i)   Training: Provider may *** at *** the *** for *** of ***. Subject
               to  Section  4, *** and *** will *** by ***.  The *** of *** will
               *** the ***

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

               *** of *** and *** be *** in the ***,  *** as *** in section 4.f.
               ***  will  *** be ***  for *** who ***  with  *** as  defined  in
               Attachment  2 and *** be *** by ***.  *** will be *** for all ***
               for *** not *** and *** as listed in Attachment 2.

          j)   Telecommunications  Charges and Data  Connectivity:  Dell will be
               *** for the *** of *** and *** of *** to a ***. Provider will ***
               and *** with *** the *** and *** at their *** and the *** and ***
               from *** to ***. Dell will install  adequate  circuit capacity at
               Provider's US based  location and will be billed  directly by its
               carrier for any charges  relating to their use. Any *** by *** as
               *** of the *** and *** from *** to the ***  shall  *** the *** of
               ***. Dell will *** for only the *** for ***.

          k)   Custom Reporting: Provider will be responsible for generating all
               needed  standard  call center  reporting to Dell at no additional
               cost. Provider will provide *** per month of *** or *** to *** at
               ***.

          l)   Other Fees:  Subject to the terms of this Schedule,  ***, and ***
               and ***. The parties must mutually agree in writing to other fees
               for other products or services.

          m)   Invoice  Verification  and Payment Dispute  Resolution:  Provider
               will  present a  monthly  bill to Dell for  timely  verification,
               approval and payment. After bill verification and approval,  Dell
               will  remit the bill as invoice to  accounts  payable  where both
               parties  have the right to audit for 180 days.  In the event of a
               payment dispute between Dell and Provider  concerning  fees, Dell
               and Provider  have 90 days to negotiate in good faith and provide
               timely  resolution  to any  payment  dispute  using  the  dispute
               resolution process outlined in the Agreement.  Provider agrees to
               retain a  minimum  of 5 years  of data to  assist  with  internal
               process audits and share data as requested.

          10)       Required Performance Metrics
                    ----------------------------

          a)   Provider shall meet the  Performance  Metrics Goals and reporting
               requirements  listed in  Attachment 2. If Dell's *** by more than
               ***%, Performance Metric Goals *** the *** of *** to *** and ***.

          b)   Interval Performance Staffing

               Each site is  responsible  for  staffing  to handle  Dell's  call
               volume  throughout  the day  according to the DOW. Dell will send
               each site the DOW  approximately  7 days  prior to the start of a
               new call week.  Dell  Providers are  responsible  to handle their
               interval-handle  plan (interval  forecast)  based on the capacity
               model that Dell requires.  If Dell Providers are *** to meet ***,
               it *** or *** as defined in Attachment 1. This  requirement  will
               be *** by the *** metric.

               *** is test:

                    1.   If a *** or ***% of *** on the *** for a ***  they  ***
                         for that ***.

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

                    2.   If ***  than  ***%  of ***  on  the  ***,  for a  given
                         interval, and *** is ***%, they *** for that ***.

               The *** for a *** the *** of *** by the ***  that the *** was ***
               to ***.

          11)       Business Review
                    ---------------

               Provider will review  performance  of the services as required by
               Dell.  On a quarterly  basis,  Dell and  Provider  will meet at a
               location  determined  by Dell to review  the  previous  quarter's
               business  performance.  Provider will host weekly calls with Dell
               for issue  identification,  status  updates  and  review of other
               mutual  concerns.  The Provider will actively  participate in the
               Dell ACS Operational and Quality / Customer Experience governance
               process  to  include   weekly   working   sessions  and  periodic
               management  reviews.  Daily  operational  calls  may be  held  if
               requested by Dell.

          12)       Recognition
                    -----------

          a)   Quarterly Recognition Events

               Provider  will hold  quarterly  recognition  events  for the Dell
               account  employees  working  in  support  of  this  Schedule  for
               quarters in which Provider meets its quarterly goals.

                    l.   Dell  and  Provider  agree to *** the *** of *** up ***
                         upon *** to *** per ***.

                    2.   Provider  agrees  to  match  this  amount  and  provide
                         documentation  after  each  event  in  support  of  the
                         expenses.

          b)   Ongoing Recognition

                    1.   Dell  will  provide  a *** for *** of *** per *** up to
                         *** per *** of this Schedule.

                    2.   Provider *** to *** this ***.

                    3.   Provider will *** a *** to Dell *** were ***.

          c)   Third Party Incentive Provider:

                    1.   Dell may *** a *** through a *** for *** in *** of this
                         Schedule.

                    2.   Provider will *** to the *** and *** for the ***.

          13)       Quality Monitoring
                    ------------------

          a)   Provider will provide Dell with a phone number with which Dell or
               any  designated  Dell Third Party auditor may call in at any time
               to remotely monitor random Calls.

          b)   Provider will host  quality-calibration  sessions with Dell.  The
               frequency  and agenda of these  meetings  will be  determined  by
               Dell. Calibration targets are to be within 95% on jointly audited
               Calls.

          c)   Provider  must  resolve  all  issues of  non-compliance  to audit
               criteria according to Dell's recommended progressive discipline.

          14)       Use of the Dell Name
                    --------------------

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          a)   Provider may not under any circumstances *** or *** the ***.

          b)   All *** and any *** in the ***  provided  in section  18, by ***,
               must *** to such ***.

          c)   Dell may ***, ***.

          15)       Change Management
                    -----------------

               Dell may at any time  modify or amend this  Schedule  upon thirty
               (30) days written notice to Provider.  Said notice shall describe
               the  requested  modifications  in  detail  sufficient  to  permit
               Provider to submit to Dell,  within 10 business days, an estimate
               of the cost and  schedule  impacts to effect  the  modifications.
               Provider  shall  implement  the  modifications  only upon written
               authorization from both parties. Provider shall invoice Dell only
               for costs incurred after receiving written  authorization.  Costs
               incurred by Provider before receiving written authorization shall
               be the responsibility of Provider.

               Provider shall provide  notice to Dell of all Leadership  changes
               at  Process  Leader  and above at least 10 days in advance of any
               change.

          16)       Damages related to Fraud/Data Security
                    --------------------------------------

          a)   Except to the extent of Dell's  negligent or intentional  conduct
               and/or failure to maintain customary security measures,  Provider
               agrees to reimburse Dell for any and all actual  damages  related
               to fraud on the part of a Provider's employee. This includes, but
               is not limited to, items such as improper use of customer  credit
               cards and  employees  dispatching  Dell  equipment  improperly to
               themselves or others.

          b)   Provider  agrees  to  maintain  a  list  of  Provider's  employee
               passwords to all Dell  applications.

          c)   Provider will provide 15 days notice for all new employee access
               requests.

          d)   Provider  will  provide  notice  to Dell  within  24 hours of any
               employee  termination  to remove their access to Dell systems and
               applications.

          e)   Provider  may not  allow  employees  to share  passwords  without
               written agreement from Dell to do so.

          f)   Provider  agrees  to  immediately  report  Fraud so that Dell can
               remove their access to Dell systems and applications.

          g)   Provisions  of this  Section 16 shall be subject to the terms and
               limitations set forth in the Agreement.

          17)       Export Compliance
                    -----------------

          a)   Provider  agrees to ensure  all  Agents on the Dell  account  are
               trained in Dell required Export Compliance procedures. All agents
               will be re-certified every year.

          b)   Details are provided in Attachment 5 - Export Compliance.

          c)   Provider  agrees  to  maintain  a  certified  export   compliance
               trainer,  trained and certified by Dell,  onsite for all new hire
               classes.

          18)       Dell Area
                    ---------

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               Provider  agrees  to  maintain  the  *** in a *** of its  *** and
               agrees  that ***  will be ***  into  the ***,  or *** in the ***.
               Provider  will allow Dell to display  Dell  related  banners  and
               signs in the area to promote  the Dell brand name and  employee's
               association with the account.

          19)       Location
                    --------

          a)   Services  shall be  provided  in *** of *** at *** in  support of
               this Schedule.

          b)   Provider may not move the Dell account to a new facility  without
               express permission from Dell in the form of a signed letter by an
               authorized  Dell  representative;  such  permission  will  not be
               unreasonably withheld or delayed.

          e)   Provider must provide 30 days written  notice prior to requesting
               to move the Dell account to a new facility.

          d)   Provider will be  responsible  for any actual costs incurred as a
               result of moving the account to an alternate location.

          Schedule A1                       Schedule A1
          Agreed and Accepted:              Agreed and Accepted:

          Etelecare International           Dell Products L.P.

By: /s/ Louie Benedict C. Hernandez     By: /s/ G.J. Cotshoit
    ---------------------------------       ------------------------------------
Name: Louie Benedict C. Hernandez       Name: G.J. Cotshoit
      -------------------------------         ----------------------------------
Title: VP - Philippine Operations       Title: VP/GM Dell Services
       ------------------------------          ---------------------------------
Date: January 13, 2006                  Date: 11/29/05
      -------------------------------         ----------------------------------

DOC. NO.    41
            ____
PAGE NO.    10
            ____
BOOK NO.    LXII                        [Notary stamp]
            ____
SERIES OF   200a
            ____

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                   ATTACHMENT 1- INCENTIVE BASED PRICING GRID

Dell will pay fees to Provider on a Dell fiscal month basis according to a rate
based on the following criteria:

The base rate for handling the monthly call volume will be the rate stated in
Section 8 as per the volume grid. This base rate will be adjusted monthly
(increased or decreased) based on actual monthly performance in the following
categories:

1)   Incentive Tickets to Entry:
     --------------------------

<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------
Metric:                 Minimum Requirement   How to Measure
----------------------------------------------------------------------------------------------------------
<S>                     <C>                   <C>
Ownership Audit          As defined in the    Number of successes divided by the total number of
                         Operational Lock     compliance opportunities, as determined by independent
                                              audit.
----------------------------------------------------------------------------------------------------------
Email Capture Rate             ***%           Number of valid e-mail addresses plus number of
                                              "customer-refused" email entries divided by the total
                                              number of calls logged.
----------------------------------------------------------------------------------------------------------
Dispatch Value per       As defined in the    As defined in Attachment 2
Resolution               Operational Lock
----------------------------------------------------------------------------------------------------------
*** Performance or             ***%           As defined in the Schedule.  *** shall apply for queues
Service Level Percent                         that are dynamically routed between sites.  Service Level
                                              shall apply for queues that are solely serviced by Provider.
----------------------------------------------------------------------------------------------------------
</TABLE>

2)   Operational Lock Performance:
     ----------------------------

Provider's performance will be measured against the monthly Operational Lock for
contact handling efficiency (AMPR), and Customer Experience (CE). If Provider's
CE performance meets or exceeds the Operational Lock, Provider may be eligible
for a Bonus.

<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------
           ***                                        ***
----------------------------------------------------------------------------------------------------------
<S>        <C>                                        <C>
AMPR ***   Provider will *** to *** by***% of ***     *** to ***:
                                                      ----------
           for ***% *** the *** to the ***.  In       Provider may *** for ***% of the *** for ***% ***
           addition, provider *** its ***% for ***    its *** the *** to the ***.  *** will not ***%.
           to *** not ***.  *** will not ***%.
                                                      ----------------------------------------------------
                                                      *** to ***:
                                                      ----------
                                                      Provider *** its *** to ***% for *** to *** not
                                                      ***. ***will not ***%.
----------------------------------------------------------------------------------------------------------
AMPR ***   Provider *** its *** to *** by ***% of     *** to ***:
                                                      ----------
           *** for ***% *** the *** to the ***.  In   Provider's *** will be ***% for ***% that its *** to
           addition, provider *** its *** by ***%     the ***. *** will not ***%
           for *** to *** not ***. *** will not
           ***%.
                                                      ----------------------------------------------------
                                                      *** to ***:
                                                      ----------
                                                      Provider *** its *** to ***% for *** to *** not
                                                      ***. *** will not ***%.
----------------------------------------------------------------------------------------------------------
</TABLE>

3)   Metrics and Goals:
     -----------------
     1.   Dell shall reserve the sole right to change the goals and tickets to
          entry in this attachment, in advance, in accordance with the
          Operational Lock process.
     2.   Goals and tickets to entry will be by Line of Business ("LOB");
          bonuses and invoice reduction will be applied to individual LOB's
     3.   Dell may provide a temporary waiver for one or more tickets to entry
          upon written approval by a Dell Director or above.
     4.   Dell shall reserve the sole right to change the bonus and incentive
          scaling numbers, in advance, in accordance with the Operational Lock
          process, provided:
          a.   The CE bonus scaling shall not be less than ***% if Bonus for
               ***% of CE -and-
          b.   The maximum possible invoice reduction shall-not exceed the
               maximum possible bonus.
          c.   The maximum bonus or penalty shall not exceed the ***% agreed to
               above without the Providers written agreement.
     5.   Dell agrees it will change its SLA levels, penalties and/or incentives
          in good faith based on practices of like services.

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                                  ATTACHMENT 2
                     PERFORMANCE METRICS GOALS AND REPORTING

<TABLE>
<CAPTION>
------------------------------------------------------------------------------------------------------------------------------------
                                                      Performance Level
                                                  -------------------------
                                                                  Minimum                                       Reporting
                                      Type of                     Service                            -------------------------------
   Criteria         Definition        Criteria        Goal         Level         How to Measure      Frequency   Form     Recipient
------------------------------------------------------------------------------------------------------------------------------------
<S>             <C>                <C>            <C>          <C>           <C>                     <C>        <C>     <C>
1. Transfer     % of calls         Accuracy       Established  Established   o Number of calls       Weekly     Report  Dell will
   Rate         handled                           by LOB by    by LOB by       transferred divided                      report to
                resulting in a                    Qtr          Qtr             by the number of                         provider
                transfer.                                                      calls in a specific
                                                                               queue or LOB.
------------------------------------------------------------------------------------------------------------------------------------
2. Agent        The percentage     Accuracy       Established  Established   o Count repeat Calls    Weekly     Report  Dell will
   Resolve      of successful                     by LOB by    by LOB by       by the same asset                        report to
   Rate         First Time                        Qtr          Qtr             tag # for any reason                     provider
                Resolves                                                       within seven (7)
                lasting seven                                                  days and divide by
                (7) days with                                                  total Calls
                no repeat Calls
------------------------------------------------------------------------------------------------------------------------------------
3. Dispatch     % of calls         Accuracy       Monitor      Monitor only  o Number of service     Weekly     Report  Dell will
   Rate         handled                           only         current no      dispatches divided                       report to
                resulting in a                    current      goal            by number of calls                       Provider
                dispatch                          no goal                      handled.
------------------------------------------------------------------------------------------------------------------------------------
4. Dispatch     Total value of     Accuracy       To be        To be         o Total value of        Monthly    Report  Dell
   Value per    Dispatches                        determined   determined      Dispatches divided                       Relationship
   Resolution   divided by                        monthly      monthly         by total Resolutions                     Outsource
                total                                                                                                   Manager
                Resolutions
------------------------------------------------------------------------------------------------------------------------------------
5. Process      Score              Accuracy       ***% or ***  ***%          o Average of agent      Monthly    Report  Dell
   Audit        determined by                                                  scores using Dell                        Relationship
   Monitoring   quality                                                        Quality Evaluation                       Outsource
   Score        monitoring                                                     form.                                    Manager
                group for both
                process and
                technical
                accuracy
------------------------------------------------------------------------------------------------------------------------------------
6. Repeat       Accurately and     Accuracy       Established  Established   o Number of repeat      Weekly     Report  Dell will
   Dispatch     correctly set                     by LOB by    by LOB by       dispatches divided                       report to
   Rate         up service call                   Qtr          Qtr             by the number of                         Provider.
                (correct DPS                                                   initial dispatches.
                type, part,
                address,
                contract
                information,
                and clear
                comments on
                service
                provided to CPT.
------------------------------------------------------------------------------------------------------------------------------------
7. Resolution   Percentage of      Accuracy       To be        To be         o Number of unique      Monthly    Report  Dell
   Rate         inbound calls                     determined   determined      tags achieving                           Relationship
                achieving                         in           in              resolution divided                       Outsource
                resolution (no                    Operational  Operational     by number of inbound                     Manager
                subsequent                        Lock         Lock            and repeat inbound
                calls in 7                                                     call logs
                days).
------------------------------------------------------------------------------------------------------------------------------------
8. E-mail       Number of          Customer       ***%         ***% ***      o E-mail addresses      TBD        Report  Dell
   Addresses    E-mail             Experience                                  collected by                             Relationship
   Collected    addresses                                                      Technicians from                         Outsource
                collected from                                                 customers for                            Manager
                customers                                                      Customer Surveys
------------------------------------------------------------------------------------------------------------------------------------
9. Executive    Number of          Customer       ***%         ***%          o Measure of amount of  Monthly    Report  Dell will
   Escalations  customer           Experience                                  escalations reaching                     report to
                escalations                                                    REC as a percentage                      provider
                                                                               of total call volume
                                                                               at LOB
------------------------------------------------------------------------------------------------------------------------------------
10. Percent     Survey score of    Customer       Established  Established   o Survey of end         Weekly     Report  Dell will
    Satisfied   end customers      Experience     by LOB by    by LOB by       customer                                 report to
                                                  Qtr          Qtr             satisfaction by                          provider
                                                                               Technician
------------------------------------------------------------------------------------------------------------------------------------
</TABLE>

                           CONFIDENTIAL & PROPRIETARY
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<PAGE>

                                   SCHEDULE A1
          Statement of Work - ACS Management Technical Support Services
--------------------------------------------------------------------------------

<TABLE>
<S>             <C>                <C>            <C>          <C>           <C>                     <C>        <C>     <C>
------------------------------------------------------------------------------------------------------------------------------------
11. Abandon     Calls dropped      Effectiveness  ***% ***     ***% ***      o # of Calls dropped    Daily      Report  Dell
    Rate        after reaching                                                 after reaching the                       Relationship
                the queue                                                      queue divided by                         Outsource
                                                                               total number of                          Manager
                                                                               Calls offered to the
                                                                               queue minus short
                                                                               Calls (short Calls
                                                                               abandon with less
                                                                               than 15 seconds of
                                                                               wait time)
------------------------------------------------------------------------------------------------------------------------------------
12. ***         % successful       Effectiveness  ***% ***     ***% ***      o # of successful       Daily      Report  Dell will
                intervals over                                                 intervals divided by                     report to
                the number of                                                  total number of                          Provider
                total intervals                                                intervals for a 24
                worked.                                                        hour period. A
                                                                               successful interval
                                                                               is defined as any
                                                                               interval where 100%
                                                                               of calls consistent
                                                                               with the DOW
                                                                               forecast, or 100% of
                                                                               calls less than the
                                                                               DOW forecast are
                                                                               handled by the
                                                                               Provider.
------------------------------------------------------------------------------------------------------------------------------------
13. Service     Percentage of      Effectiveness  1. ***% ***  1. ***% ***   o 1. % of calls         Daily      Report  Dell
    Level       calls answered                    2. ***% ***  2. ***% ***     answered within 2                        Relationship
                within 2                                                       minutes out of calls                     Outsource
                Minutes                                                        offered                                  Manager

                                                                             o 2. % of calls
                                                                               answered within 10
                                                                               minutes out of calls
                                                                               offered
------------------------------------------------------------------------------------------------------------------------------------
14. Resource    Plan for           Staffing       ***%         ***%          o 100% of needs over 3  Monthly    Report  Dell
    Allocation  planned FTEs       adequacy                                    month period of ***                      Relationship
    Plan        and seat                                                                                                Outsource
                capacity                                                                                                Manager
------------------------------------------------------------------------------------------------------------------------------------
15. Average     Average time to    Timeliness     ***          ***           o Average wait time of  Daily      Report  Dell
    Speed of    answer all                                                     all calls offered to                     Relationship
    Answer      calls handled                                                  queue calls                              Outsource
    (ASA)       to the queue                                                   expressed in                             Manager
                                                                               minutes.
------------------------------------------------------------------------------------------------------------------------------------
16. On-Time     Accurate           Timeliness     ***%         ***%          o Accurate reports      N/A        N/A     N/A
    Reports     reports                                                        received on time.
                delivered to
                Dell when they
                are due
------------------------------------------------------------------------------------------------------------------------------------
17. Training    Update on new      Training       *** days     *** days      o Preliminary test      Monthly    Report  Dell
                hire and new       adequacy                                    scores of ***%                           Relationship
                product training                                                                                        Outsource
                                                                             o ***                                      Manager

                                                                             o *** after training
------------------------------------------------------------------------------------------------------------------------------------
18. Average     Handle Time in     Volume         ***          ***           o # Of minutes/seconds  Daily      Report  Dell
    Handle      minutes/seconds                                                divided by # of                          Relationship
    Time                                                                       total handled Calls.                     Outsource
                                                                                                                        Manager
                                                                             o Begin measure when
                                                                               the Call is answered
                                                                               by a live agent.

                                                                             o Handle Time --
                                                                               Includes talk, hold,
                                                                               and wrap time. Does
                                                                               not include queue
                                                                               time.
------------------------------------------------------------------------------------------------------------------------------------
</TABLE>

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<PAGE>

                                   SCHEDULE A1
          Statement of Work - ACS Management Technical Support Services
--------------------------------------------------------------------------------

<TABLE>
<S>             <C>                <C>            <C>          <C>           <C>                     <C>        <C>     <C>
------------------------------------------------------------------------------------------------------------------------------------
19. Logging     % of inbound       Volume         ***%         [TBD FOR      o Number of inbound     Monthly    Report  Dell will
    Percentage  and repeat                                     AMPR OR OPS     call logs divided by                     report to
                inbound Calls                                  LOCK]           number of inbound                        Provider
                logged vs. of                                                  and repeat calls
                inbound and                                                    handled.
                repeat inbound
                Calls answered                                               o Dell will count
                                                                               Calls answered using
                                                                               ACD and Calls logged
                                                                               using Dells call
                                                                               tracking system*.

                                                                             o By definition,
                                                                               Logging Percentage
                                                                               shall not exceed
                                                                               100%.

                                                                             *Tracking system to
                                                                             include both Dellserv
                                                                             logs (w/ case numbers)
                                                                             and DPS logs (does not
                                                                             generate case
                                                                             numbers)?
------------------------------------------------------------------------------------------------------------------------------------
20. Number of   # of Calls         Volume         ***%         Calls ***%    o # of Calls offered    Daily      Report  Dell
    Calls       offered and                                    of the ***      to the switch                            Relationship
    Offered /   answered                                                                                                Outsource
    Answered                                                                 o # of Calls answered                      Manager
                                                                               by a live agent
------------------------------------------------------------------------------------------------------------------------------------
</TABLE>

                           CONFIDENTIAL & PROPRIETARY
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<PAGE>

                                   SCHEDULE A1
          Statement of Work - ACS Management Technical Support Services
--------------------------------------------------------------------------------

                                  ATTACHMENT 3
                                *** REQUIREMENTS

*** Requirements for *** to be *** - in a ***.
----------------------------------------------

If Dell *** will be ***, then the following requirements must be met:
o    *** of *** to and from *** must be ***, i.e. ***.
     o    For the ***
     o    For *** of ***
o    All Dell *** will be *** in ***
o    *** to the *** will be *** and *** that *** or  *** Dell's ***.
     o    *** will not be *** for *** or ***
     o    *** at ***
     o    *** of ***
     o    User *** to *** their ***
     o    *** every *** days
     o    *** of at least *** (*** from *** the ***)
     o    *** to the *** can only be *** from *** (this is *** the ***)
o    *** of the ***to Dell
o    *** must be *** that *** with *** which *** without Dell ***.
o    Provider's *** can not be *** from *** than *** and ***.
o    Provider *** with *** will have a ***.
o    All *** that will be *** to *** with *** will ***.  (*** and/or ***)
o    Provider's *** is *** to *** by ***.  (a *** will be ***)
o    There will be *** of the ***, if *** are *** to be the*** as *** etc.  The
     *** will be *** is *** by *** and *** to *** within ***.  (***)
o    There *** at *** of *** to *** of *** from ***.

                           CONFIDENTIAL & PROPRIETARY
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<PAGE>

                                   SCHEDULE A1
          Statement of Work - ACS Management Technical Support Services
--------------------------------------------------------------------------------

                                  ATTACHMENT 4
              I/T REQUIREMENTS FOR CALL CENTER OUTSOURCE PROVIDERS

Unless otherwise approved in writing by Dell, Provider shall ensure that the
following Dell I/T requirements are met prior to site activation:

Data Connectivity:
o    No *** are *** to ***.
o    *** must have *** to ***.  These *** must have***, etc. to *** our ***.
o    *** must *** of *** from *** to ***:  *** for ***.  This *** will ***% ***
     for *** and *** upon ***.
o    *** must ***.  Dell ***.
o    *** must ***, and ***, an ***, ***, etc.  Included in this must be ***.
o    *** and *** over *.
o    *** not exceed ***.
o    ***.  (*** is for *** to ***).
o    Dell will *** it *** for the *** to *** in the *** (in one of the ***).
o    Dell *** and *** and *** of ***.
o    Provider must *** are *** to ***.  There will be *** for *** and *** for
     ***, Dell *** Dell ***.  Dell *** will *** a ***.  *** the Dell *** will be
     *** the ***.  All other *** will be *** to ***.  Provider must ***.  Dell
     will *** of *** prior to *** the ***.

Call Center Equipment:
o    *** must *** from *** only.
o    Dell prefers that the physical ACD host equipment is located in the U.S.
     (does not apply to phones).
o    Dell will provide hardware and software for ICM Peripheral Gateways;
     outsource Provider will collocate these servers with their ACD and provide
     public IP addresses.
o    All *** must be *** on *** at *** (these vary by switch type).
o    *** does not *** with *** with *** and ***.  *** must *** of *** and *** in
     the ***.
o    *** must *** etc. for *** (*** etc., e.g.).
o    *** than one *** (no *** etc.).  For example, you can not *** to an *** in
     *** and *** that *** and another in ***.  An example of an acceptable
     infrastructure would be for a *** that *** on a ***.
o    All upgrades to the ACD, CMS, and any switch related peripherals like
     MAP-D/CVLAN, should be approved by and scheduled/coordinated with Dell as
     these could impact the outsourcer's ability to perform business on Dell's
     behalf.  An *** that *** an *** to *** on ***.
o    If calls sent vs. received exceed ***% in *** and *** be *** by a ***, a
     *** $0*** be *** by ***  said *** be *** to a *** with *** or *** as ***
     by ***.
o    Outsource Provider must purchase and maintain DS3 multiplexing equipment
     where appropriate.

General:
o    No *** of calls.

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<PAGE>

                                   SCHEDULE A1
          Statement of Work - ACS Management Technical Support Services
--------------------------------------------------------------------------------

o    All *** of *** from ***. *** to *** up to a $*** to *** upon ***. If ***
     than *** after the ***, the *** $*** due to ***.
o    If applicable due to a DS3 or larger circuit lease, outsource Provider must
     provide Dell with accurate Carrier Facility Assignments (CFA) within 5
     business days of Dell's request. *** caused by *** to meet *** will *** a
     $*** per *** until *** are *** up or *** by all *** but ***.
o    Outsource Provider must provide dedicated voice and data engineering
     contacts and maintain an escalation list up to CEO level.
o    Outsource Provider must notify Dell I/T Operations of any major I/T changes
     that could impact their ability to service Dell's customers at least 5
     business days before the proposed change date. All changes require Dell
     written approval prior to implementation. Dell will not reasonably withhold
     any approvals, but reserves the right to reschedule the proposed changes.
o    Outsource Provider's I/T staff will make virus and patch policies available
     to Dell I/T staff. Dell will provide gap analysis if they are not deemed
     acceptable.
o    Outsource Provider will grant access the physical location for site audits
     of infrastructure, or for maintenance of Dell-owned equipment.
o    Outsource partner's data network will have no single point of failure in
     terms of network hardware. For partners doing business with Dell
     internationally, all data networks shall have diverse and redundant paths
     between Outsource Partner US Collocation facility and far-end contact
     center. *** that *** in *** (from *** to *** this ***) will *** in a ***
     $*** for each ***.

Data Center Facility Requirements:
o    The electrical primary service shall be obtained from the local Utility
     Company. Electrical primary service shall consist of electrical primary
     service from two substations (service from different transformers in the
     same substation may be acceptable) if available in the campus electrical
     service. Service to the site is preferred to be underground. The
     utilization of an automatic transfer switch set at 4 seconds shall be
     utilized to automatically transfer electrical primary services. The
     transfer switch shall serve pad-mounted switchgear that shall serve an
     underground loop feed service to switches serving service transformers.
     Underground electrical service from the pad-mounted switches to the service
     transformer shall be radial and shall not be more than twenty feet in
     length. The electrical service transformer shall be pad mounted. Future
     electrical loads shall be taken into consideration.
o    UPS will be required for the data center and shall be supplied from a
     solid-state static UPS system. The UPS will be located in a temperature
     controlled room separate from the data center raised floor area. Provide
     50% spare capacity for the UPS. Input voltage shall be 480/277 volts 3phase
     and ground with an output voltage of 480/277 volts 3 phase and ground. The
     UPS output shall be rated at .9 power factor. The UPS shall have integral
     maintenance bypass switchgear. The battery system shall utilize C&D 1000
     series sealed batteries. The battery strings shall have a (15) minute
     rating. The battery strings shall be rack mounted and be located adjacent
     to the UPS on the raised floor area. The UPS will require a connection to
     the Site Scan System. The UPS shall be complete with all controls,
     switchgear, UPS, batteries racks and any additional items as required,
     Provisions shall be made for UPS equipment based on the programmed
     expansion.
o    Grounding shall be in accordance with NEC article 250-81 (or local
     equivalent). The grounding electrode system resistance shall not exceed 5
     ohms. The data center shall have a bare grounding conductor installed below
     grade around the perimeter of the data center. The bare grounding conductor
     shall be bonded to the structural columns, pier reinforcement steel, and
     foundation reinforcement steel for structural items located within and
     around the data center. The bare grounding conductor shall be bonded to the
     building grounding electrode system.
o    Data center should be an isolated, secure room with controlled access. It
     should not be located near any water hazards (restroom, water pipe, etc).
     Drains should drain away from data center. A pre-action dry pipe fire
     protection system should be installed.
o    Multiple cable entrances should be available to the building.

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<PAGE>

                                   SCHEDULE A1
          Statement of Work - ACS Management Technical Support Services
--------------------------------------------------------------------------------

                                  ATTACHMENT 5
                         Export Compliance Requirements

                            Export/Import Compliance

1.   Provider acknowledges that the shipped goods licensed or sold under this
     agreement, and the transaction contemplated by this agreement, which may
     include technology and software, are subject to the customs and export
     control laws and regulations of the United States ("U.S.") and may also be
     subject to the customs and export laws and regulations of the country in
     which the products are manufactured and/or received. Provider agrees to
     abide by those laws and regulations. Further, under U.S. law, the goods
     shipped pursuant to this agreement may not be sold, leased or otherwise
     transferred to restricted end-users or to restricted countries. In
     addition, the shipped goods may not be sold, leased or otherwise
     transferred to, or utilized by an end-user engaged in activities related to
     weapons of mass destruction, including without limitation, activities
     related to the design, development, production or use of nuclear weapons,
     materials, or facilities, missiles or the support of missile projects, and
     chemical or biological weapons. Provider agrees not to provide any written
     regulatory certifications or notifications on behalf of Dell without first
     seeking prior written approval from Dell.

2.   Provider further acknowledges that under U.S. export control laws and
     regulations, technology is specific information necessary for the
     development, production, or use of a product and that an export of
     technology or source code (except encryption source code) may be deemed to
     take place when it is released to any foreign national, with certain
     exceptions, wherever located. Technology may be released for export in
     various situations, including without limitation, when it is made available
     to foreign nationals for visual inspection, when exchanged orally, or when
     made available by practice or application under the guidance of persons
     with knowledge of the technology. If a license or prior authorization is
     required under U.S. export control laws and regulations for any such
     transfer, Provider agrees that it shall be Provider's responsibility to
     apply for any such license or prior authorization.

                           CONFIDENTIAL & PROPRIETARY
                                  Page 21 of 21
<PAGE>

                  Addendum 1 "Wireless and Dispatch Support" to
             Schedule A1 - ACS Management Technical Support Services

This Addendum 1 is made to the Schedule A1 ("Schedule") between eTelecare
International ("Provider') and Dell Products L.P. ("Dell") with an effective
date of October 1, 2005. The following modified and added terms and conditions
are made a part of the Agreement effective May 1, 2006.

Wireless & Dispatch Support:

Dell and Provider agree to implement a queue to support Dell's wireless
customers ("Wireless Queue). Dell and provider further agree to implement a
queue to support Dell's dispatch process ("Dispatch Queue"). Except to the
extent modified by this Addendum 1, Provider shall provide the Support Services
to Dell pursuant to the terms and conditions set forth in Schedule. The
following modifications are made to the terms of the Schedule only with regards
to the Wireless Queue and Dispatch Queue. These terms shall not apply to another
other service provided under the Schedule, amendments to the Schedule or other
addendums to the Schedule.

1.   For the Dispatch Queue only, the requirements of, Section 7)b. are modified
     such that Provider may *** a *** including *** for *** of no ***.

2.   Provider shall *** required to *** for *** as required in Section 7)c.

3.   For the Wireless Queue and Dispatch Queue, the following sections of the
     Schedule relating to fees for services and limits on fees shall not apply:
     ***. Therefore, fees for these services are calculated as:

     i)   Total number of inbound calls handled times inbound AHT times the base
          per-minute rate.

     ii)  Fees for outbound calls are calculated as: Total number of outbound
          minutes handled times the base per-minute rate.

     iii) The per-minute rates for calls are:

<TABLE>
<CAPTION>
          ---------------------------------
          Agent                    *** Rate
          ---------------------------------
<S>                                <C>
          ACS Dispatch Status L1     $***
          ---------------------------------
          ACS Wireless L1            $***
          ---------------------------------
</TABLE>

4.   Attachment 1 to the Schedule, "*** Grid" which provides for *** and ***
     shall not apply to the ***.

All other terms and conditions of the Schedule shall remain the same.

         Agreed and Accepted:                     Agreed and Accepted:
       eTelecare International                     Dell products L.P.

By: /s/ L. Benedict C. Hernandez        By: /s/ Karen H. Quintos
    ---------------------------------       ------------------------------------
Name: Benedict C. Hernandez             Name: Karen H. Quintos
      -------------------------------         ----------------------------------
Title: VP - PHIL. OPERATIONS            Title: VP Dell
       ------------------------------          ---------------------------------
Date: July 10, 2006                     Date: 6/1/06
      -------------------------------         ----------------------------------

DOC. NO.       11
          ___________
PAGE NO.       04                                    [Notary stamp]
          ___________
BOOK NO.      LXV
          ___________
SERIES OF [Illegible]
          ___________

   ***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

                          Amendment 1 "HSB Support" to
             Schedule A1 - ACS Management Technical Support Services

This Amendment 1 is made to the Schedule A1 between eTelecare International
("Provider") and Dell Products L.P. ("Dell") with an effective date of October
1, 2005. The following modified and added terms and conditions are made a part
of the Agreement effective May 1, 2006.

1)   Home and Small Business Level 2 Support - Dell and Provider agree as
     ---------------------------------------
     follows to implement the Home and Small Business ("HSB") level 2 support
     queue:

     a)   Section 2, Term & Termination is amended as follows:

          i)   Paragraphs 1 and 2 are deleted and replaced with the following.

               "The initial term of this Schedule shall be two (2) years
               beginning on the Effective Date of Amendment 1 to the Schedule.
               This Schedule will automatically renew for additional ninety (90)
               day periods unless (a) one party informs the other of its intent
               to let the Schedule expire ninety (90) days before the end of the
               then-current term.

               If, during any given invoice period, (1) Provider fails to meet
               Dell's quarterly customer experience ("CSAT") requirements for
               the L2 Queue as defined in the table below, or (2) Provider's
               AMPR is more than 10% higher than the enterprise average for like
               lines of business/consumer set/business process, (hereinafter
               referred to as a "Deficiency" or "Deficiencies"), Dell may,
               within 30 days of the date of the invoice for the invoice period
               in question, provide written notice to Provider to cure such
               Deficiency within ninety (90) days of the date of the notice by
               (1) meeting the monthly CSAT goal and/or AMPR cap for one full
               month during such 90 day period, and (2) achieving an AMPR
               performance of no worse than 10% higher than the AMPR lock. If
               Dell provides such notice to cure and if Provider fails to cure
               in the manner and within the time provided herein, Dell may
               terminate the L2 Queue. In the event Dell exercises its right to
               terminate the L2 Queue in accordance with this paragraph, Dell
               shall provide written notice of its intent to so terminate, upon
               which the L2 Queue shall ramp down in equal increments over a six
               (6) month period commencing on the date of Dell's notice of its
               intent to terminate.

               To the extent there are any conflicts between the Agreement and
               this Schedule with regards to termination of the L2 Queue, this
               Schedule shall apply.

<TABLE>
<CAPTION>
               -------------------------------------------------------------------------------
               Quarter   FY07Q2   FY07Q3   FY07Q4   FY08Q1   FY08Q2   FY08Q3   FY08Q4   FY09Q1
               -------------------------------------------------------------------------------
<S>                      <C>      <C>      <C>      <C>      <C>      <C>      <C>      <C>
               CSAT      59%      69%      79%      TBD      TBD      TBD      TBD      TBD
               -------------------------------------------------------------------------------
</TABLE>

               On or before one month prior to the beginning of each fiscal
               year, Dell will provide Provider quarterly CSAT goals for that
               fiscal year."

     b)   Section 1, Definitions and Section 8 Operational Lock are amended as
          follows:

          i)   Paragraph 1( c ) AMPR and 8( c) Average Minutes Per Resolution
               are deleted and replaced with the following:

               "c) AMPR: Average Minutes Per Resolution: The time required for
                   ----
               Provider to resolve a customer's issue will be measured as the
               Average Minutes Per Resolution

CONFIDENTIAL & PROPRIETARY

<PAGE>

                          Amendment 1 "HSB Support" to
             Schedule A1 - ACS Management Technical Support Services

               ("AMPR"). AMPR will be measured using the following method: the
               sum of total inbound and outbound handle time minutes divided by
               the total number of resolutions achieved. All statistics are by
               line of business, customer set and like business process set,
               e.g. Dimension Consumer with handle in place initiative (POD")."

          ii)  The definition y) Resolution: is deleted and replaced with the
               following:

               "x) Resolution: An inbound customer case log on a service tag
               that does not have a subsequent inbound or outbound case logged
               on the same service tag in the next seven (7) days is defined as
               having achieved Resolution. In addition, in the case that an
               outbound case is logged and seven (7) days pass without a
               subsequent inbound or outbound log on that same service tag, the
               outbound case log will be reported as having achieved resolution
               for the last inbound case log prior to the outbound log."

     c)   Section 3, Scope of Services, is amended as follows; the first
          paragraph is deleted and replaced with the following:

               "Provider will provide support to Dell's customers in its Home
               and Small Business ("HSB") division in the form of a *** for ***,
               to include *** and *** in its Philippines and North America
               locations. All Provider agents in the North America location for
               the *** will be *** and ***. In the Philippines location, not
               less that *** will be ***.

     d)   Section 4.e, Staffing, is amended as follows; at the end of the
          paragraph the following is added:

               "For the L2 queue Dell shall provide a six (6) month weekly ***
               for volumes corresponding to the agent ramp below, provided that
               Provider maintains adequate staffing to handle the ***. Once
               fully ramped, the weekly forecast through the *** will not vary
               by more than *** or *** from the ***. No less than seven days
               prior to the beginning of each calendar month, Dell, as a matter
               of course, will provide a rolling six (6) month weekly *** and a
               rolling twelve month non-binding *** for the purposes of
               long-term planning for each L2 queue by LOB which shows the
               portion anticipated to be allocated to the Provider in subsequent
               locks.

               If Provider is unable to staff to meet the minimum guarantee in
               any given month (e.g., the ramp up period), Dell will be invoiced
               only for the minutes actually handled.

               Provider agrees to make commercially reasonable efforts to
               provide agents to achieve the ramp in the table below. Provider
               agrees to make commercially reasonable efforts to accelerate that
               portion of the ramp to be located in North

CONFIDENTIAL & PROPRIETARY
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

                          Amendment 1 "HSB Support" to
             Schedule A1 - ACS Management Technical Support Services

               America. Headcount numbers below are directional indicators as to
               forecasted calls handled; the process referenced in item d) above
               will be used.

<TABLE>
<CAPTION>
               -------------------------------------------------------------------------
               May '06   June '06   July '06    August '06   September '06   October '06
               -------------------------------------------------------------------------
<S>                      <C>        <C>         <C>          <C>             <C>
               ***       ***        ***         ***          ***             ***
               -------------------------------------------------------------------------
</TABLE>

     e)   Section 7, Floor Support (Ownership) is modified as follows; a sixth
          item (f) is appended to the list of ***:

               "f. Provider will *** that its *** for *** such that *** to each
               *** of no ***. Provider will staff the necessary escalation
               specialist, L3 and other support personnel in order to achieve
               Dell's goals for Resolve in 2."

     f)   Section 9, Rates,; Fees, and invoicing, is amended as follows:

          i)   Item d) Base Rate listed by Invoiced Volume Grid, is deleted and
               replaced with the following:

               "d)

<TABLE>
<CAPTION>
               ---------------------------------
               Agent                    *** Rate
               ---------------------------------
<S>                                     <C>
               ACS L1 - Philippines     $***
               ---------------------------------
               ACS L2 - Philippines     $***
               ---------------------------------
               ACS L2 - United States   $***
               ---------------------------------
</TABLE>

               Dell may request, in writing and in advance, that Provider agents
               participate in special activities such as test queues, pilots, or
               other Dell support activities. In the event that such activities
               are requested and supported, Provider shall *** at the *** of ***
               the *** above provided that *** and *** in *** on the *** of ***
               that will be *** in the *** of ***. *** or *** by *** from ***
               that *** the ***. Provider will provide electronic time tracking
               and back-up materials in its invoice to support the hours
               reported. *** that are *** under *** may not *** as ***, such ***
               to ***, and *** from ***. *** will apply towards any *** may ***,
               at the rate of *** per ***."

               ii)  Item f)(i) is deleted and replaced with the following

               "f)  Pricing will be invoiced as a price ***:
                    Fees for inbound calls are calculated as: *** of ***
                    the *** of the *** or the *** the ***. In addition, if
                    Provider's *** is more than *** over the ***, Provider may
                    *** for the *** of *** the ***.

CONFIDENTIAL & PROPRIETARY
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

                          Amendment 1 "HSB Support" to
             Schedule A1 - ACS Management Technical Support Services

               Formula:
               ***

               Example (in minutes):

<TABLE>
<CAPTION>
               ----------------------------------------------------------------
               Actual AMPR   AMPR Cap   Minutes Over (Cap + ***%)   Billable***
               ----------------------------------------------------------------
<S>                          <C>        <C>                         <C>
                   ***          ***                ***                  ***
               ----------------------------------------------------------------
                   ***          ***                ***                  ***
               ----------------------------------------------------------------
                   ***          ***                ***                  ***
               ----------------------------------------------------------------
                   ***          ***                ***                  ***
               ----------------------------------------------------------------
</TABLE>

          iii) Item g) Ramp Relief is amended as follows: "For new North America
               L2 sites only, Dell will waive the AMPR cap for the first 90
               days."

          iv)  Item i) Training is amended as follows. The first sentence is
               deleted and replaced with. "Provider may charge Dell at an *** of
               *** the *** for *** of ***. Dell will be charged an ***of *** the
               *** for *** on *** and *** with *** to *** in ***. Provider is
               responsible for all *** with *** and ***."

          v)   The following paragraph shall be inserted in Section 9 as Item
               m):

               "Provider shall use commercially reasonably efforts to allocate
               its invoices to various business units or divisions within Dell,
               in the manner which Dell may, from time to time, direct, and
               issue invoices to such business units or divisions separately,
               provided that such allocation and separate invoicing is feasible
               and not cost prohibitive to Provider."

2)   All other terms and conditions of the Agreement shall remain the same.

         Agreed and Accepted:                     Agreed and Accepted:
       etelecare International                     Dell products L.P.

By: /s/ L. Benedict C. Hernandez        By: /s/ Karen H. Quintos
    ---------------------------------       ------------------------------------
Name:                                   Name: Karen H. Quintos
      -------------------------------         ----------------------------------
Title:                                  Title: VP
       ------------------------------          ---------------------------------
Date:                                   Date: 6/1/06
      -------------------------------         ----------------------------------

DOC. NO.      266
          -----------
PAGE NO.       55
          -----------
BOOK NO.  [Illegible]                                [Notary stamp]
          -----------
SERIES OF [Illegible]
          -----------

CONFIDENTIAL & PROPRIETARY
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.<PAGE>
                                                                   EXHIBIT 10.12

  CONFIDENTIAL TREATMENT REQUESTED. CONFIDENTIAL PORTIONS OF THIS DOCUMENT HAVE
       BEEN REDACTED AND HAVE BEEN SEPARATELY FILED WITH THE COMMISSION.

                                                    Agreement No.SG-TH120103-W02

                                 WORK ORDER NO.2
                                     TO THE
                              CINGULAR WIRELESS LLC
                       MASTER SERVICES AGREEMENT TH120103

                             DATED: NOVEMBER 1, 2006

         This Work Order No. 2 ("Order") is issued pursuant to the Master
Services Agreement TH120103 between Cingular Wireless LLC ("CINGULAR") and
eTelecare Global Solutions, Inc., formerly known as Phase 2 Solutions, Inc.
("ETELECARE"), dated November 11, 2003 ("Agreement") and its terms and
conditions are applicable to the Services authorized by this Order. Unless
otherwise defined herein, all capitalized terms in this Order have meanings as
set forth in the Agreement. The Parties agree that the Statement of Work dated
January 2, 2004, between CINGULAR and ETELECARE is hereby terminated and
replaced by this Order No. 2.

         This Order authorizes ETELECARE to provide the work described below to
CINGULAR'S reasonable satisfaction, and in accordance with the terms of this
Order:

I.       SCOPE OF WORK. This Order authorizes ETELECARE to provide the services
         described below and as specified in a unique Campaign Delivery Package
         that CINGULAR may from time to time, enter into under this Order.

II.      TERM. This Order will commence on November 1, 2006 and will continue
         through January 19, 2008 unless terminated or cancelled in accordance
         with Section 3 of the Agreement.

III.     PERFORMANCE METRICS. CINGULAR will measure ETELECARE'S performance
         under this Order according to the performance standards listed in
         Appendix D attached hereto.

IV.      TERMINATION. CINGULAR shall have the right to terminate the Order at
         any time with our without cause upon giving ETELECARE thirty (30) days
         written notice of such termination.

V.       COMPENSATION. CINGULAR agrees to compensate Supplier at the rates
         outlined in Appendix A Pricing Schedule. All charges and fees must
         include any associated taxes. Data Entry rates are referenced in the
         Data Entry ORDER.

VI.      CONTACTS. CINGULAR Representative is ***, Vendor Manager located at the
         following address:

                           Cingular Wireless
                           16221 NE 72nd Way, RTC 3
                           Redmond, WA 98052
                           ***

Cingular's Contract Representative is *** located at the following address:

                           Cingular Wireless
                           5565 Glenridge Connector, Suite 1535D
                           Atlanta, Georgia 30342
                           ***

ETELECARE'S' Representative is ***, Director, Global Sales Operations located at
the following address:

  ***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

                  eTelecare Global Solutions, Inc.
                  8901 East Raintree Drive, Suite 100
                  Scottsdale, AZ 85260
                  ***

ETELECARE'S Contract Representative is ***, Director, Global Sales Operations
located at the following address:

                  eTelecare Global Solutions, Inc.
                  8901 East Raintree Drive, Suite 100
                  Scottsdale, AZ 85260

VII.     INVOICES. Month end Invoices and back-up documentation are to be sent
         to CINGULAR's Representative or other individuals as designated by
         CINGULAR in writing.

VIII.    CHANGE IN SCOPE. Changes in scope shall be managed in the manner
         outlined in Appendix B "Campaign Change Management Form" which is
         attached hereto and fully incorporated herein by reference.

IX.      DEFINITIONS. For defined terms, see Appendix G "Glossary," attached
         hereto.

X.       DESCRIPTION OF SERVICES

A.   CINGULAR WORK ORDER

     CINGULAR authorizes ETELECARE to perform Work for CINGULAR in accordance
     with the terms and conditions of the Agreement as specified in a unique
     Work Order ("Campaign Delivery Package") that CINGULAR may, from
     time-to-time, enter into under this Order. Such Campaign Delivery Package
     is attached hereto as Appendix E, and describes the Work, Services and/or
     Deliverables to be performed, its/their requirements, and the assigned
     CINGULAR Campaign Contact. CINGULAR will send an electronic copy of the
     formal Campaign Delivery Package to ETLECARE five (5) business days prior
     to the start of a program or Campaign. If the program or Campaign
     information is not received by ETELECARE'S five (5) business days prior to
     the start of a program or Campaign for incorporation by ETELECARE'S into
     the required modules, or in order to complete required system
     modifications, or in order to meet staffing requirements, CINGULAR and
     ETELECARE will mutually negotiate a start date for the program or Campaign
     based on ETELECARE'S receipt of the Campaign Delivery Package.

         1.   INBOUND AND OUTBOUND TELEPHONE SERVICES

     ETELECARE will provide Inbound and Outbound consumer telephone service
     programs and Campaigns ("Telemarketing Services") relative to CINGULAR's
     Products and Services per the requirements of this Order. Telemarketing
     Services activities include but are not limited to the following:

                  A.  Clarify program or Campaign offers as directed by CINGULAR
                  B.  Close program or Campaign offers per CINGULAR instructions
                  C.  Up-sell program or Campaign offers as directed by CINGULAR
                  D.  Work with existing Customers to preclude termination
                  E.  Respond to coverage concerns in a positive manner
                  F.  Clarify Product and Service plans as required

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***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

                G.  Resolve subscriber issues relative to price plans (rate plan
                    changes)
                H.  Change rate plans as appropriate
                I.  Answer contract inquiries in a positive fashion
                J.  Accurately update account information
                K.  Resolve lost or stolen telephone issues in a positive manner
                L.  Add, change, or delete features and promotions per CINGULAR
                    direction
                M.  Provide instructions for equipment and feature use
                N.  Migrate Customer accounts between billing applications
                O.  Up-sell equipment when appropriate
                P.  Transfer telephone calls to the appropriate CINGULAR company
                    support group as required

         2.   BUSINESS RESPONSE CARD SCANNING

     Customers may use Business Response Cards ("BRC") as one way to accept
     CINGULAR promotional offers. ETELECARE will process BRCs by scanning them
     as requested by CINGULAR in support of ongoing Inbound and Outbound
     telemarketing efforts. When BRCs are used, ETELECARE will read the barcode
     depicting the Customer's wireless telephone number and specific offer;
     create the responder, MDE, and manual entry files. ETLECARE will also
     retain and index an image of the BRC for offer acceptance verification, as
     required. ETELECARE will retain one electronic copy of the BRC image and
     send one electronic BRC copy to CINGULAR for each program or Campaign
     processed.

         3.   MANUAL PROVISIONING

     ETELECARE will perform manual data entry services as requested by CINGULAR
     in support of ongoing Inbound and Outbound telemarketing efforts that
     includes, but is not limited to, the manual provisioning of contract
     extensions, promotions, upgrades, and other changes to Customer accounts.
     Additional CINGULAR data entry only programs or Campaigns will occur as
     requested. CINGULAR will provide the files, process flows, and manual data
     entry priorities to ETLECARE as part of the Campaign Delivery Package as
     described in Appendix E.

         4.   CUSTOMER SERVICE

     Customer Service campaigns shall constitute any campaign that does not
     generate revenues for Cingular. See Appendix A for pricing.

B.   VOLUME FORECASTING AND STAFFING

CINGULAR shall plan programs and Campaigns on a week-by-week basis. The programs
or Campaigns are dynamic, both in their planning and in their required
execution. To accommodate the requirement of ETELECARE to provide staffing,
CINGULAR will provide to ETELECARE, on a weekly basis, the Inbound and Outbound
telephone call, BRC, and manual provisioning volume forecasts (within plus or
minus *** percent (+ ***%) and requirements for a *** (***) week period (looking
forward). ETELECARE will use this information in conjunction with historic
arrival information to staff their operations in support of CINGULAR'S business
requirements. Such staffing and operations shall at all times meet the
performance measurements defined in Appendix D hereto.

         ETELECARE shall at all times manage the staffing at levels that are
appropriate to meet CINGULAR'S business requirements. CINGULAR shall temporarily
relieve ETELECARE from meeting the performance measurements (as defined in
Appendix D) which are tied specifically to staffing levels when actual business
volumes exceed CINGULAR'S forecasts by *** percent (***%) or more. If this

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***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

should occur, CINGULAR and ETELECARE shall, within *** (***) hours, mutually
agree on a plan to accommodate the increased business volumes, and ETELECARE
will once again be required to comply with all performance requirements as
defined in Appendix D or as mutually agreed by the parties.

         Notwithstanding the foregoing, the provisioning of qualified staffing
throughout the term of this ORDER is the responsibility of ETELECARE. All
staffing levels must support the goals of CINGULAR'S specific programs, business
needs, and Campaigns. CINGULAR will communicate changes in volume forecasts to
ETELECARE as soon as they become apparent, but ETELECARE shall not rely upon
such forecasts to determine appropriate staffing levels. Such changes may
include, but are not limited to, program or Campaign response rate expectations,
system failures that require additional manual data entries, or external
conditions that drive the volume of inbound telephone calls to ETELECARE (for
example, mail drops, message services, etc.).

C.   LOCATIONS

ETELECARE will perform the Services described hereunder at the following
location(s). Changes to site locations for the performance of the Services shall
require CINGULAR'S prior written approval.

                  8801 Raintree Drive
                  Scottsdale, AZ 85260

                  8901 Raintree Drive
                  Scottsdale, AZ 85260

                  1826 S. Washington Street
                  Grand Forks, ND 58201

                  1330 20th Avenue SW
                  Minot, ND 58701

                  609 30th Avenue NW
                  Minot, ND 58703

                  6090 Zenith Court NE
                  Rio Rancho, NM 87114

                  1215 West Cherry Street
                  Vermillion, SD 57069

D. HOURS OF OPERATION--INBOUND, OUTBOUND, BRC SCANNING. AND MANUAL PROVISIONING

ETELECARE will maintain the hours of operation for Inbound and Outbound
telephone services as defined in the Campaign Delivery Package.

ETELECARE will maintain a operating schedule necessary to meet CINGULAR'S
business requirements for BRC processing and Manual Provisioning to CINGULAR'
satisfaction.

         1.   HOURS OF OPERATION ADJUSTMENT

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<PAGE>

CINGULAR may change ETELECARE'S hours of operation based on the needs of a
specific program or Campaign. If CINGULAR requires a change in the hours of
operation, CINGULAR and ETELECARE may mutually agree to adjust the hours of
operation subject to the Change Management process as documented in Appendix B.
CINGULAR will request changes to the hours of operation no fewer than ten (10)
business days prior to the effective date of the change.

If ETELECARE becomes aware of a situation that suggests a change in the hours of
operation (for example, higher volumes of early or late IVR telephone calls),
ETELECARE will contact CINGULAR and request a change in the hours of operation
through the Change Management process.

E.   HOLIDAYS

Subject to applicable laws, CINGULAR recognizes the following holidays:

                           1.       New Year's Day
                           2.       Easter Sunday
                           3.       Thanksgiving Day
                           4.       Christmas Day

         1.   CHANGES TO HOLIDAYS

CINGULAR may request a change to the Holidays referenced above, based on
business needs, a specific program, or Campaign. CINGULAR and ETELECARE will use
the Change Management Process to request changes to the Holiday Services.

         CINGULAR will request changes to Services on holidays no fewer than ten
(10) business days prior to the effective date of change.

F.   USER IDS

CINGULAR will provide Training IDs to be used by ETELECARE employees while those
employees are in classroom training. CINGULAR will provide Production User IDs
for all ETELECARE employees who qualify for, and require access to CINGULAR'S
systems.

         1.   PRODUCTION USER ID PROCESS

ETELECARE and their employees will not reuse, share, or transfer to another
representative or individual Production User IDs for any reason, unless
authorized specifically by CINGULAR in writing. CINGULAR may request the
dismissal from CINGULAR programs and Campaigns any ETELECARE employee(s)
determined to be sharing a CINGULAR Production User ID, and ETELECARE will
remove such employee immediately.

                  A. ETLECARE will notify Support Manager or new hires entering
training before training and material provided to employee. Support Manager will
begin activating appropriate ID's and logins to include CUID, Care Telegence,
SystemX, Telepos1 and Telepos2. Should an ETELECARE employee not complete
training, ETELECARE will then notify Support Manager to ensure ID's are removed
from all CINGULAR systems.

                  B. ETELECARE will immediately notify Support Manager when an
ETELECARE employee is terminated or removed from the Cingular program. Notice
will take place whether the termination is voluntary or involuntary.

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<PAGE>

                   C. ETELECARE will provide the following information, and any
supporting documents, to Support Manager on a weekly basis. Weekly headcount
information including: location, voice agents, incremental agents, In-training,
last 4 weeks attrition, Full-time DE agents, PT DE Agents, and Total Agents.

                   D. ETELECARE will provide the following information, and any
supporting documents, to Support Manager on a weekly basis. Weekly Employee
Report including: Names of all current ETELECARE'S employees on Cingular CLM
account. Report should be separated by location and include employee's role
(i.e., Voice agent, DE agent, Part-time DE, Supervisor, trainer, etc.) Report
due by close of business each Friday.

         2.   CINGULAR RESPONSIBILITIES

         A. As appropriate, CINGULAR shall provide ETELECARE with training User
         IDs that provide access to the required CINGULAR training environment
         and systems.

         B. As appropriate, CINGULAR shall provide ETELECARE with the Production
         User IDs within ten (10) business days of ETELECARE' request for same
         for use by those ETELECARE employees who have successfully completed
         the training.

         C. The continued and otherwise unauthorized use of CINGULAR'S
         Production User IDs becomes the responsibility of CINGULAR two (2)
         business days following the written request by ETELECARE and CINGULAR'S
         acknowledgement of such request to delete specific user privileges.

         3.       ETELECARE RESPONSIBILITIES

         A. ETELECARE shall reset the passwords of the Training IDs upon
         completion of training for each ETLECARE user.

         B. ETELECARE shall request Production User IDs from CINGULAR by the
         second day of training.

         C. ETELECARE shall provide to CINGULAR, within twenty-four (24) hours
         of payroll separation or removal from the CINGULAR programs or
         Campaigns, the Production User IDs of ETELECARE employees that leave
         ETELECARE employment, or that are no longer associated with a CINGULAR
         program or Campaign.

XI. SERVICE SPECIFICATIONS, REQUIREMENTS, AND ETELECARE'S RESPONSIBILITIES

         A. ETELECARE will assign an Account Manager and a team of
administrative personnel, supervisors, and Telephone Service Representatives for
managing CINGULAR'S projects and activities required by this Order.

         1. In accordance with the terms and conditions of the Agreement,
ETELECARE'S Account Management Team will have responsibility for all aspects of
CINGULAR'S account with ETELECARE. The ETELECARE Account Manager will act as the
single point-of-contact for CINGULAR and will provide, at a minimum, the
following services to CINGULAR'S satisfaction:

         A.       *** with CINGULAR *** hours of operation;
         B.       *** coordination;
         C.       *** ETELECARE'S' *** and *** the *** or *** of *** from ***;
                  variances to goals; technical outages; etc.
         D.       *** the *** and *** of *** before sending to CINGULAR for ***;
         E.       *** and *** and ***, and *** to

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***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

                  *** or ***;
         F.       *** a *** as scheduled by CINGULAR *** to the *** of
                  *** or ***;
         G.       ***, through ***, that ETELECARE *** as documented in Appendix
                  F attached hereto;
         H.       *** in CINGULAR'S *** as required by CINGULAR, and
         I.       *** and *** the ETELECARE *** and *** with CINGULAR.

         2. The ETELECARE Account Manager as well as representatives from
         ETELECARE'S Management Information Services Department will participate
         in all scheduled planning sessions with CINGULAR.

         B. Three (3) weeks prior to the start of any program or Campaign,
ETELCARE'S key technical representative will participate in a conference call(s)
with CINGULAR personnel regarding file transmission issues that include, but are
not limited to, confirmation of file transmission compliance. In the event that
CINGULAR requires an earlier start date for a program or Campaign, CINGULAR and
ETELECARE will negotiate a start date for the program or Campaign.

         C. As applicable, CINGULAR will provide a "Finder File" (Customer List)
to ETELECARE forty-eight (48) hours before the start of a specific program or
Campaign.

         D. CINGULAR will provide scripting within the Campaign Delivery
Program. ETELECARE will not make changes to the approved Scripts unless
ETELECARE obtains CINGULAR'S prior written approval. Any modifications or
changes made to the scripting by ETELECARE, must be approved by the Campaign
Manager or another CINGULAR representative.

         E. ETELECARE is responsible for the recruiting, hiring, training, and
the supervision of the required sales, administrative, and management personnel
while performing under this Order. ETELECARE will acquire only those resources
that possess the appropriate skill sets for the work being performed as defined
herein, or as defined in individual Campaign Delivery Packages. ETELECARE is
responsible for all costs associated with recruiting and hiring personnel
including the costs of background checks CINGULAR requires for all employees
having access to CINGULAR'S systems.

         F. ETELECARE will retain sufficient and qualified resources to support
CINGULAR'S marketing activities, new product introductions, and promotions.
ETELECARE understands that CINGULAR'S marketing activities may include interim
periods without active programs or Campaigns.

         G. ETELECARE will charge CINGULAR for Hours worked according to the
Campaign Delivery Package. As used herein, the term "Hours" means the actual
hours worked that produce the throughput and quality of product required under
this Order. Said Hours shall be limited to the programs or Campaigns associated
with this Order and measured in tenth-of-an-hour increments. Hours include ***
on *** or *** or *** in the *** of the ***, or in the ***. The Hours include ***
minutes of *** for *** hours *** of ***, and ***. Hours do not include ***, or
*** (that ***, or ***).

         H. ETELECARE agrees to provide CINGULAR local program and/or Campaign
supervisors with substantial telemarketing sales experience. ETELECARE will ***
a *** to *** of *** to ***.

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***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

         I. When conducting a program or Campaign that requires specific skill
sets (for example, a bilingual program or highly technical products or
services), CINGULAR will define such skill sets in the Campaign Delivery
Package. ETELECARE is responsible for insuring that assigned personnel possess
the skills required; are fluent in the applicable language, and possess the
expertise or experience as is needed to meet program or Campaign objectives as
required under this ORDER. When conducting a bilingual program or Campaign
targeted at the Hispanic market, ETELECARE shall ensure that its TSRs are fluent
in the Spanish language and speak the dialect of the targeted audience.

         J. ETELECARE will perform the Services to meet the following
requirements of CINGULAR:

         1. ETELECARE'S TSRs will log into a specific application set each day
("log-in") that will limit their access to only the telemarketing and
informational portion of the application. All management systems require each
person to log-in with their name and their unique password and have access only
to data based on their level of authorization.

The *** will have a *** that includes, but is not necessarily limited to, the
following:

                  A.  *** of ***;
                  B.  *** the *** of ***;
                  C.  *** in *** as appropriate;
                  D.  *** through *** and ***;
                  E.  *** and *** of *** containing ***;
                  F.  *** and *** from the ***, and
                  G.  *** to ***.

ETELECARE will provide written certification of their computer system operation
on a semi-annual basis, and will provide CINGULAR with a copy of such
certification as requested..

         2. ETELECARE will accept Finder Files in the format specified by
CINGULAR in Appendix C attached hereto.

         3. ETELECARE will *** with *** to ***.

         4. ETELECARE agrees to accurately present to Customers the features and
benefits of CINGULAR'S Products and Services as outlined in CINGULAR'S Scripts
and on-line information. CINGULAR will pre-approve ETELECARE'S contact approach
and strategy proposed to acquire, retain, or win-back Customers prior to
ETELECARE'S use of the Scripts. ETELECARE will not make changes to the approved
Scripts unless ETELECARE obtains CINGULAR'S prior written approval. While ***
are *** to be *** when *** and *** and *** to *** a ***, the *** must *** as ***
in the ***. ETELECARE'S *** to a *** is a *** of the Agreement and this Order
and any *** or *** or *** by ETELECARE or its TSR's to *** to the *** will ***,
at its ***, to *** any ***, this Order, and/or the Agreement without *** to
ETELECARE.

         5. ETELECARE will use Customer profile data to establish call order
priorities and, as pertinent

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***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

information becomes available, incorporate said pertinent information into
Scripts on an individual Customer basis.

         6. ETELECARE agrees to contact only Customers in CINGULAR'S Finder
Files. ETELECARE will not reproduce or sell to third parties all or any portion
of CINGULAR'S Finder Files.

         7. If ETELECARE'S *** to *** is *** because of ***, or *** ETELCARE
will *** the *** to ETELECARE'S ***, and ETELECARE will *** the *** of ***
within the *** or *** as *** by *** in the ***. The *** of *** shall be *** by
the *** the *** or *** is ***, and *** be *** to *** and ***.

         8. ETELECARE will *** or *** by its ***. ETELECARE will *** of all ***
or *** its ***, and will *** such *** to *** on a ***. ETELECARE will not ***
and *** for *** and will not *** or *** in the ***.

         9. ETELECARE will limit the scope of its conversation and activity
during all Customer contacts to the performance of the Telemarketing Services
covered by this ORDER. Under no circumstances will ETELECARE or its TSR's
promote or advance merchandise, labors, or interests of any person, enterprise,
or organization, other than those authorized by CINGULAR in writing, during any
Customer contact made pursuant to this ORDER.

         10. ETELECARE will *** to ***, and *** whose format is specified by
CINGULAR in Appendix C attached hereto. ETELECARE shall provide the files
according to the following schedule:

<Table>
<Caption>

                 Report to CINGULAR Wireless
                      Campaign Contact                                                Frequency
                      ----------------                                     --------------------------------
<S>                                                                       <C>
*** for ***, and                                                            *** - by *** PM Pacific Time on
***                                                                                             the *** day
*** for ***, and ***                                                        *** - by *** PM Pacific Time on
                                                                                                the *** day
*** for ***                                                                    As specified in the Campaign
                                                                                           Delivery Package
*** for ***, and ***                                                        *** - by *** PM Pacific Time on
                                                                                                the *** day
***                                                                            As specified in the Campaign
                                                                                           Delivery Package

</Table>

         ETELECARE will promptly notify CINGULAR of any system or network that
problems prevent ETELECARE from performing the on-time delivery of the Files
referenced above. ETELECARE and CINGULAR will mutually negotiate a date and time
for the delivery of any file(s) not provided as a result of system
unavailability as described herein.

         11. ETELECARE and its TSRs will keep confidential and private the
content of CINGULAR and CINGULAR customer communications and records. CINGULAR'S
policy of confidentiality extends to the identity of the parties, the
communication between the parties, and to the fact that the communication

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<PAGE>

took place. ETELECARE'S TSRs, supervisors, and account managers will keep
confidential all information received and reviewed while handling communications
with CINGULAR and CINGULAR'S Customers.

         12. ETELECARE will perform Inbound and Outbound Telemarketing Services
as specified in the Agreement and this Order, unless modified by state or
federal regulations, in which case ETELECARE agrees to comply with all state or
federal regulations in contacting Customers.

         13. ETELECARE will review and comply with all current and applicable
Telephone Consumer Protection Act/Direct Marketing Association ("TCPA/DMA")
compliance standards.

         14. ETELECARE warrants that it will not block the telephone number from
a caller identification service when using that number for telemarketing
purposes on CINGULAR'S behalf.

         15. ETELECARE is familiar with, understands the requirements of, and
will comply with all CINGULAR guidelines and all federal and individual state
regulations governing telemarketing practices in all states wherein ETELECARE
performs its Telemarketing Services for CINGULAR. This includes, but is not
limited to, the Telemarketing and Consumer Fraud and Abuse Prevention Act, 15
U.S.C. Sections 6101-6108, and the federal Trade Commission regulations issued
there under at 16 C.F.R. Section 310.1. CINGULAR will match all Finder Files
against its internal Do-Not-Call list and remove all records that match that
list. ETELECARE will indemnify and hold harmless CINGULAR for any violations by
ETELECARE of applicable CINGULAR guidelines, federal regulations, or individual
state regulations per Section 9 of the Agreement.

         16. ETELECARE will provide each CINGULAR Campaign Contact with access
to on-line performance reports as specified in Appendix D attached hereto.

         17. ETELECARE will provide formal reports as specified by CINGULAR in
the Campaign Delivery Packages and will provide the reports according to the
following schedule:

<Table>
<Caption>

    Report to Cingular Campaign Contact                                              Frequency
    -----------------------------------                                              ---------
<S>                                                                             <C>
Performance Measurements - Includes ***, and ***                                    ***, at ***
                                                                                    Pacific Time
</Table>

         18. Within twenty-one (21) business days following the close of any
program or Campaign, the ETELECARE'S Account Manger will participate with the
authorized CINGULAR representative(s) in a Campaign Wrap-up Meeting where
specified as a requirement in the CDP. The agenda of this meeting includes, but
is not limited to the following:

                  A.       ETELECARE will provide a detailed summary of all
                           Performance Measurements for the program or Campaign;
                           (1)      Day-of-week distribution
                           (2)      Time-of-day distribution
                  B.       ETELECARE will provide a detailed summary of all
                           costs associated with the program or Campaign, and
                  C.       ETELECARE will provide a detailed summary of Lessons
                           Learned from program or Campaign execution
                           (1)      Effectiveness of the following:
                                    (a)      Script
                                    (b)      CINGULAR provided material

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<PAGE>

                                    (c)      Quality Monitoring
                                    (d)      Training

         K.       SYSTEMS

         1.       COMPATIBILITY ETELECARE RESPONSIBILITIES

ETELECARE shall implement the necessary technology infrastructure (at its own
expense), to support the completion of the Services and/or creation of the
Deliverables defined in this Order. Such infrastructure will at all times be,
and maintain compatibility with CINGULAR'S systems. ETELECARE will use *** and
*** to *** to another ***. This includes *** on a *** the *** the ***, and then
*** the telephone call.

In accordance with the Agreement and this Order, ETELECARE will provision and
maintain *** between the ETELECARE *** and the CINGULAR ***. ETELECARE shall
provide the *** ("***") *** into ETELECARE' ***.

         2.       CINGULAR RESPONSIBILITIES

CINGULAR shall provide ETELECARE with access to the necessary transactional
systems. CINGULAR will specify the point-of-integration within CINGULAR'S data
center. CINGULAR shall provide the toll-free telephone numbers required for each
program, Campaign, or CINGULAR point of contact. CINGULAR shall provide
"top-of-queue" queuing for *** telephone calls to other CINGULAR call centers.

XII.     TRAINING

CINGULAR may, from time to time, request that ETELECARE'S Training Manager, or
other training resource, attend specific training at a CINGULAR location. The
product of such training will be included in subsequent materials provided to
ETELECARE'S trainees.

         A.       INITIAL TRAINING

ETELECARE agrees to train ETELECARE'S current personnel on CINGULAR specific
systems and applications, and provide the initial training of new ETELCARE
personnel for each CINGULAR program or Campaign.

CINGULAR shall provide a Training Contact to act as the single point-of-contact
for ETELECARE'S Training Manager. The CINGULAR Training Contact will work with
the ETELECARE Training Manager to create the written test, certification test,
and program or Campaign-specific requirements. In support of the initial
implementation, CINGULAR will provide an electronic copy of training materials
to ETELECARE a minimum of fifteen (15) business days prior to the beginning of
training for incorporation into the ETELECARE'S training modules and on-line
knowledge management system.

                  1.       ETELECARE RESPONSIBILITIES

                           A.       ETELECARE shall train its personnel at
                                    ETELECARE'S facilities.

                           B.       ETELECARE shall provide hardcopy materials
                                    as required for individual classes.

                           C.       The training classes will include, but are
                                    not limited to, the following CINGULAR
                                    approved materials:

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<PAGE>

                                    (1)     *** specific to CINGULAR
                                    (2)     *** on the *** or ***
                                    (3)     *** training
                                    (4)     *** training
                                    (5)     ***
                                    (6)     *** test
                                    (7)     *** by ETELECARE'S *** (*** test)
                                    (8)     *** of test
                                    (9)     *** and *** session

                           D.       Prior to allowing ETELECARE *** to *** the
                                    ***, ETELECARE will *** their *** to *** the
                                    *** and *** of *** and *** as outlined in
                                    the *** by ETELECARE and *** by CINGULAR.
                           E.       After at least *** business day of ***,
                                    ETELECARE will *** each *** to *** test and
                                    *** test with *** as defined in the Campaign
                                    Delivery Package. ETELECARE will provide a
                                    summary of scores by agent, for all program
                                    or Campaign training, upon request from
                                    CINGULAR.
                           F.       ETELECARE'S TSRs will also take and pass,
                                    with a minimum score as defined in the
                                    Campaign Delivery Package, an oral
                                    Certification test of their presentation
                                    skills and comprehension of CINGULAR'S
                                    Product and Service benefits and features.

                           G.       Once ***, ETELECARE *** the *** on the ***
                                    before *** any *** or *** for ***. This ***
                                    will include *** and the *** to *** while
                                    still *** a *** with the ***.

                           H.       Provide *** for any *** on *** who is *** to
                                    ***. ETELECARE will not *** for such ***.

         B.       NEW PROGRAM OR CAMPAIGN TRAINING

For training required by changes to programs or new Campaigns, CINGULAR will
make every effort to have the required information documented and communicated
to ETELECARE five (5) business days prior to the program or Campaign start date.
The CINGULAR Training Contact will provide relevant and specific training
materials in electronic form.

XIII.    SALES ORDERS, VALIDATION, DIGITAL RECORDING, STORAGE, RETRIEVAL, AND
         ACCEPTANCE

         A. ETELECARE will *** every *** and *** the *** for a *** year period
from the *** of the *** or ***. If a *** for the ***, an ETELECARE *** must ***
the *** and *** or the *** must *** to the *** and *** the *** and *** a *** to
*** the ***. In all *** must *** their *** on the ***. CINGULAR may *** as ***
as ***. ETELECARE will *** and *** the *** using any of the following ***, or
*** of ***. ETELECARE will *** to *** within *** hours of *** for ***.

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<PAGE>

         B. ETELECARE will ***% of the Inbound *** and ***% of the Outbound
Sales Order Confirmation records prior to the *** day following the *** to ***
that a ***. Should a *** exceed ***%; ETELECARE will ***, at its ***, an ***% of
that *** sales until the *** below ***%. Should CINGULAR want more than ***%
***; ETELECARE will *** the *** as defined in Appendix A "Charges" attached
hereto.

         C. ETELECARE will randomly audit sales orders for completeness and
accuracy prior to transmission to CINGULAR. ETELECARE will call back for
verification prior to shipment those Customers whose sales orders are incorrect
or are deemed questionable as to the Customer's understanding.

         D. ETELECARE will provide, on a daily basis, written feedback to
supervisors describing any discrepancies on the part of the TSR during
recording. Supervisors will discuss such discrepancies with the TSR within
twenty-four (24) hours from occurrence, and both the supervisor and TSR will
sign off on the discrepancy sheet to verify that the discussion took place.
ETELECARE will take remedial action with any TSR who shows discrepancies within
twenty-four (24) hours of the discussion, and such remedial action will result
in immediate correction of the discrepancies identified.

         E. ETELECARE shall use the CINGULAR'S on-line data entry functions to
process Customer purchases of Products and/or Services.

XIV.     QUALITY ASSURANCE, CUSTOMER COMPLAINTS, AND MONITORING

         A.       QUALITY ASSURANCE

                  1. During the term of the Agreement and this ORDER, ETELECARE
will assure quality in the Telemarketing Services provided, as mutually agreed
to by CINGULAR and ETELECARE in the performance of ETELECARE'S obligations under
this ORDER.

                  2. ETELECARE will conduct weekly meetings with focus groups as
instructed by the Campaign Delivery Program: including TSRs, supervisors,
ETELECARE'S Quality Assurance Department, ETELECARE'S Training Department, and
the Account Manager to obtain detailed feedback and recommendations on the
current CINGULAR Telemarketing program or Campaign. Such suggestions may
include, but are not limited to: ***, and *** of the ***. The ETELECARE *** and
any *** into a *** and *** to the ***.

         B.       CUSTOMER COMPLAINTS

                  1. ETELECARE will resolve Customer complaints according to
CINGULAR policies and report the resolution to CINGULAR'S Quality Assurance
Contact within *** hours from the date of the complaint.

                  2. Upon CINGULAR' request, ETELECARE will provide a *** to
obtain *** on *** such as ***, or ***. Appendix attached hereto details the
charges for this service.

         C.       MONITORING

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<PAGE>
                  1. ETELECARE will use its Quality Assurance Department to
insure TSR quality standards. ETELECARE will use personnel acting as "Telephone
Monitors," who have the responsibility of ascertaining that all TSRs accurately
represent program or Campaign presentations. Additionally, the Telephone
Monitors will ensure that all TSRs represent all CINGULAR Product and Service
information with accuracy, professionalism, courtesy, and concern, and that each
TSR establishes a level of interest, comfort, and trust with each Customer
contact. ETELECARE will monitor the production and quality of *** a minimum of
*** telephone calls *** week for *** performing in excess of ***% of their ***
or *** times per *** for *** with a quality score below ***%. The Telephone
Monitor will complete the *** documented in Appendix F ("Quality Monitoring
Form") attached hereto that *** the *** on the ***. ETELECARE will *** of the
*** in the *** and give a *** of the *** to the ***. In the event the TSR fails
the monitoring session with a score of less than *** percent (***%), the
Telephone Monitor will talk to the TSR and explain *** they *** and *** they ***
to *** to ***. The TSR will be *** to *** the ***.

                  2. ETELECARE will provide a *** to enable *** to call, from
any location, and *** in *** to the *** on *** or ***. ETELECARE will not inform
agents or team leads *** of ***.

                  3.  ETELECARE  will  provide *** with *** and *** at least ***
week prior to the *** date of each *** or ***.

                  4. ETELECARE will designate a Telephone Monitor to be present
and who will be prepared to conduct all scheduled monitoring sessions. All
monitoring sessions will begin promptly at the scheduled times.

                  5. ETELECARE will provide Inbound & Outbound recorded calls on
a monthly basis, per quantity request from CINGULAR'S Quality team, and post
such information to the FTP site for CINGULAR personnel to utilize for
monitoring purposes. CINGULAR will score Inbound and Outbound calls and provide
an independent assessment of the overall program call quality and average scores
monthly. This independent scoring will be utilized to measure ETELECARE'S
performance against the minimum quality score threshold of ***%.

XV.      REFERRALS TO CINGULAR

         ETELECARE may receive Customer requests for repairs or for merchandise
and labors that CINGULAR has not authorized ETELECARE to sell or support.
CINGULAR will furnish ETELECARE with detailed and specific written instructions
concerning how TSRs must manage these requests.

         A.       ETELECARE RESPONSIBILITIES

ETELECARE will refer all such requests to CINGULAR and will provide CINGULAR
with the following information on the day in which such requests arise:

                  1.       Customer's name
                  2.       Customer's address
                  3.       Customer's wireless telephone number
                  4.       A specific description of the matter

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<PAGE>

Strict adherence to CINGULAR'S instructions regarding referrals is a material
term of the Agreement and this Order. ETELECARE will provide Inbound & Outbound
recorded calls on a monthly basis, per quantity request from CINGULAR Quality
team, and post to the FTP site for CNG personnel to utilize for monitoring
purposes. CINGULAR will score inbound and outbound calls and provide an
independent assessment of the overall program call quality and average scores
monthly. This independent scoring will be utilized to measure ETELECARE'S
performance against the minimum quality score threshold of ***%.

XVI.     PREMISE VISITS

In accordance with the Agreement, CINGULAR may visit any ETELECARE telemarketing
location during normal business hours. CINGULAR will select the visit dates and
ETELECARE locations at random, and CINGULAR will not be required to notify
ETELECARE in advance of such premise visits. In addition to activities permitted
in this Order, ETELECARE allows CINGULAR to observe the performance of any TSRs
providing Telemarketing Services covered by this Order and to interview the TSRs
representing CINGULAR'S products and services.

XVII.    *** OF ***

CINGULAR has the right to request that ETELECARE *** any *** from *** in a ***
or *** for ***. CINGULAR'S *** may *** this *** by *** ETELECARE'S *** in *** to
*** a *** from its *** or ***. Thereafter, ETELECARE will *** such *** within
*** hours of ***.

XVIII.   TELEMARKETING "DO NOT CALL FILE"

According to the Telephone Consumer Protection Act, ETELECARE will enter the
information of Customers who do not want to be contacted by telephone for the
purpose of selling CINGULAR'S Products and Services into a "Do Not Call File" or
"Do Not Call or Write File." ETELECARE will enter this information into
CINGULAR' billing systems at the time of Customer contact, and will not attempt
to contact such Customers thereafter.

XIX.     RECORDKEEPING

         ETELECARE will keep for a period of twenty-four (24) months from the
date the record is produced, the following records relating to its activities:

         A. The name, any fictitious name used, the last known home address and
telephone number, and the job title(s) for all current and former employees
directly involved in providing the Services.

         B.  All  verifiable   authorizations  required  by  the  federal  Trade
Commission rules regarding telemarketing activities.

XX.      MULTIPLE VENDORS

         CINGULAR may elect to have more than one supplier provide the Services.
In the event that CINGULAR awards Services to multiple supplier organizations,
ETELECARE will work cooperatively so that there is consistency in providing
Services to CINGULAR.

XXI.     BILLING DETAIL

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<PAGE>

The Agreement defines the process in which ETELECARE will provide an Invoice to
CINGULAR. In addition, ETELECARE will provide program or Campaign-level
electronic billing detail to the CINGULAR Invoice Contact and Campaign Contacts
according to the following schedule:

<Table>
<Caption>

          Report                                 When                                           What
          ------                                 ----                                           ----

<S>                     <C>                                               <C>
*** Invoice                 The *** of *** previous end *** Pacific Time    *** or ***

*** Billing                 The *** of *** following previous month end     ***, and *** or *** since the ***
                            at *** Pacific Time
*** Billing Detail -        *** of the *** Pacific Time                     ***, and *** or *** for the ***
Summary
*** Billing Detail          *** after the *** of a *** or *** at the ***    ***, and *** or *** for the ***
                            Section II.L.18

</Table>

XXII.    REMEDIES FOR NON-PERFORMANCE

The following remedies for non-performance apply on a per Campaign or program
basis and CINGULAR and ETELECARE will measure the Service Level on a bi-weekly
basis.

<Table>
<Caption>

                                                          Penalty 1st           Penalty 2nd            Penalty 3rd
                                                          Consecutive           Consecutive            Consecutive
Service Level Matrix                 Goal              Reporting Period       Reporting Period       Reporting Period
--------------------                 ----              ----------------       ----------------       ----------------
<S>                             <C>                <C>                        <C>                    <C>
Blocked Calls                         ***%

Actual                               >***%                   ***%                  ***%                   ***%
                                     >***%                   ***%                  ***%                   ***%
                                     >***%                   ***%                  ***%                   ***%

Abandoned Calls                       ***%

Actual                               >***%                   ***%                  ***%                   ***%
                                     >***%                   ***%                  ***%                   ***%
                                     >***%                   ***%                  ***%                   ***%

*** Report                            ***%
(*** go into *** after ***.
*** is due ***
Pacific Time the ***)

Actual                               <***%                   ***%                  ***%                   ***%
                                     <***%                   ***%                  ***%                   ***%
                                     <***%                   ***%                  ***%                   ***%
</Table>

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<PAGE>

<Table>
<Caption>

                                                          Penalty 1st           Penalty 2nd            Penalty 3rd
                                                          Consecutive           Consecutive            Consecutive
Service Level Matrix                 Goal              Reporting Period       Reporting Period       Reporting Period
--------------------                 ----              ----------------       ----------------       ----------------
<S>                                 <C>                <C>                    <C>                    <C>
*** Score                             ***%
(*** will *** according to
the *** of the *** herein)
Actual                               <***%                   ***%                  ***%                   ***%
                                     <***%                   ***%                  ***%                   ***%
                                     <***%                   ***%                  ***%                   ***%

***                                   ***%

Actual                               <***%                   ***%                  ***%                   ***%
                                     <***%                   ***%                  ***%                   ***%
                                     <***%                   ***%                  ***%                   ***%

TOTAL *** OF ***                                             ***%                  ***%                   ***%

</Table>

XXIII.   ADDITIONAL TERMS AND CONDITIONS

         A. Appendix B (attached hereto as "Change Management") documents the
Change Management Form used to request changes to the scope of service required
under this Order. Each party must sign the Change Management Form in writing
prior to it becoming a valid contract document that amends this Order. This
Order and the Agreement complement each other; however, in the event of an
irreconcilable conflict in the terms between the documents, the provisions of
this Order will have precedence over the terms of the Agreement.

         B. The  authorized  representatives  sign  below for  their  respective
organizations.

The Agreement, this Order and the Appendix(es) incorporated herein constitute
the entire agreement between the parties concerning the subject matter hereof,
and may not be amended except in a writing signed by both parties.

<Table>
<Caption>

Cingular Wireless LLC                                       eTelecare Global Solutions, Inc.
<S>                                                     <C>

/s/ [Illegible]                                               /s/ Benedict C. Hernandez
-------------------------------------------------------       -----------------------------------------------------
Authorized Signature                                          Authorized Signature

/s/ Stephen [Illegible]                                       Benedict C. Hernandez
-------------------------------------------------------       -----------------------------------------------------
Printed Name                                                  Printed Name

SVP                                                           VP -- Philippine Operations
-------------------------------------------------------       -----------------------------------------------------
Title                                                         Title

2/28/07                                                       January 16, 2007
-------------------------------------------------------       -----------------------------------------------------
Date                                                          Date

</TABLE>

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<PAGE>

                                                    Agreement No.SG-TH120103-W02

APPENDIX A: Pricing Schedule - Effective November 1, 2006
Click on the imbedded Excel spread sheet to expand the ETELECARE pricing for
Cingular Wireless:

<Table>
<Caption>
                                Description                                          Pricing
                                -----------                                          -------
<S>                                                                     <C>

TRAINING
1). *** Training                                                                  $*** per hour
2). Attrition Training - not to exceed ***%                                       $*** per hour
3). Representative Improvement Training                                           $*** per hour

LABOR
1). Customer Service Representative                                               $*** per hour
2). TSR (to hold TSR between campaigns)                                           $*** per hour
3). Technical Facilitation                                                        $*** per hour
4). Bi-lingual                                                                    $*** per hour
5). Holiday & Overtime                                                            $*** per hour

ANCILLARY SCHEDULE
Travel Expenses (pre-approved by Cingular)                                             ***

Postage                                                                                ***

Telecom                                                                                ***

Material and Supplies                                                                  ***

Online reporting                                                                       ***

</Table>

***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

                                   APPENDIX B
                         CAMPAIGN CHANGE MANAGEMENT FORM

Campaign Name:
Campaign Manager:
Reason for Request:

<Table>
<Caption>
<S>                                                                                <C>
Proposed Change                                                                       (YIN)
Cost
Schedule
Scope

</Table>

Description of Proposed Change:  (A description of the change being proposed and
the rationale for the change).

Associated  Campaign Delivery Package / Change Requests:  (The Campaign Delivery
Package and Change Requests contained within this project).

Schedule:

<Table>
<Caption>
                                                Approved Dates                       New Dates
                                                --------------                       ---------
<S>                                          <C>                                 <C>
Start Date

End Date

</Table>

Project Labor:

(Estimate of effort, in person days,  required by each organization to implement
the change)

Change Costs:

<Table>
<Caption>
                                                          Approved Budget          New Estimate
                                                          ---------------          ------------
<S>                                                   <C>                      <C>
Total Labor Costs (from above)                            $                        $
Non-Labor Costs:
Hardware                                                  $                        $
Software                                                  $                        $
Professional Services / Vendor Payments                   $                        $
                                                          ---------------          ------------
Change Cost Total                                         $                        $
                                                          ===============          ============
</Table>

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<PAGE>

Accepted:

<TABLE>
<CAPTION>

Cingular Wireless LLC                                         eTelecare Global Solutions, Inc.

<S>                                                       <C>
By:                                                           By:
    ---------------------------------------------------           -------------------------------------------------

Title:                                                        Title:
       ------------------------------------------------              ----------------------------------------------

Date:                                                         Date:
      -------------------------------------------------             -----------------------------------------------

</TABLE>

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<PAGE>

APPENDIX C:  FORMATS

FINDER FILE - CMT LEAD FILE FORMAT, VERSION 4/17/06

<Table>
<Caption>

 WISDEM NAME                           DESCRIPTION                     EXAMPLE         SQL DATA TYPE           REQUIRED DATA
 -----------                           -----------                     -------         -------------           -------------
<S>                <C>                                          <C>                <C>                       <C>
SID                    Customer sid                                      823          Decimal(16,0)              Required
Svc                    Wireless Phone Number                         8015501111       Decimal(16,0)              Required
Svc_key                Service's unique ID for WISDEM                  756801         Decimal(16,0)              Required
Acct                   Wireless Account Number                       7100901457       Decimal(10,0)              Required
Name                   Full Name of individual customer or user     Joe Customer       Varchar(30)               Required
Attn_line_1            Attention Line 1                               C/O AT&T         Varchar(30)               Optional
Attn_line_2            Attention Line 2                                Ste 200         Varchar(30)               Optional
Street                 Street Address                               222 Riverboat      Varchar(30)               Required
City                   City                                          Plain City        Varchar(30)               Required
State                  State Code                                        UT            Varchar(2)                Required
Zip                    Zip                                              84020          Varchar(9)                Required
SS_last_4              Last 4 numbers of SS                             1234           Varchar(4)                Required
Home_phone             Home telephone #                              8012665875        Varchar(10)               Required
Work_phone             Work telephone #                              8013135555        Varchar(10)               Required
Mkt_desc               Market description                           Salt Lake City     Varchar(40)               Required
District_.deec         District Description                         DIST: Utah         Varchar(40)               Required
3M_avg_rev             Average 3 month revenue                         124.99         Decimal(10,2)              Required
3M_avg_mou             Average 3 month minutes of use                   1240               Int                   Required
Current_RP             Current Rate Plan name                      DOR $99.99 F175     Varchar(30)               Required
RP_access              Current monthly access fee                       99.99         Decimal(10,2)              Required
RP included_mins       Current rate plan included minutes               1000               Int                   Required
Contract_end_date      Depicts the date on which current              12/01/03            Date                   Required
                       contract ends.
RP_REC_1               Recommended rate plan name 1                                    Varchar(30)               Optional
RP_REC_.2              Recommended rate plan name 2                                    Varchar(30)               Optional
Promo_offer_1          Actual Offer Given to Customer - See      $50 Service Credit   Varchar(100)               Required
                       Cell Matrix
Promo_offer 2          Recommended promo or feature name                              Varchar(100)               Optional
Cell                   Test Cell                                          A            Varchar(5)        Required- If NULL must be
                                                                                                          populated with a ZERO.
Subcell                Test SubCell - Sub offer rolling up                1            Varchar(5)        Required- If NULL must be
                       under main Test Cell                                                               populated with a ZERO.
Extract_date           Date campaign data was extracted from          03/10/03            date                   Required
                       WISDEM
LTV Score              LTV Score - Amt_Monthly_Margin                   1500               Int           Required- If NULL or not
                                                                                                             available must be
                                                                                                          populated with a ZERO.
</Table>

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<PAGE>
'

<Table>
<Caption>

 WISDEM NAME                           DESCRIPTION                     EXAMPLE         SQL DATA TYPE           REQUIRED DATA
 -----------                           -----------                     -------         -------------           -------------
<S>                <C>                                          <C>                <C>                       <C>
LTV Value              LTV Score Value-Amt_Potential_Margin              VH            Varchar(10)       Required- If NULL or not
                                                                                                             available must be
                                                                                                            populated with "NA"
Data Rate Plan         Current Data Rate Plan name                  AT&T Wireless      Varchar(40)               Optional
                                                                   Mobile Internet
3M_avg_data            3-month average data usage                       39.99         Decimal(10,2)              Optional
Data Offer 1           Recommended Data Offer 1                    One Month Free      Varchar(50)               Optional
Data Offer 2           Recommended Data Offer 2                    Two Months Free     Varchar(50)               Optional
GSM Customer Flag      Flag indicating that the current                   Y            Varehar(2)             Populate - 'N'
                       customer is a GSM customer
Macro Segment          Macro Segment                               Small Business     Varchar (20)               Populate

</Table>

RESPONDER FILE

ETELECARE warrants that the responder data shall follow the specified format.
Errors result from improperly formatted data which condition is unacceptable to
CINGULAR. The file format shall be tab-delimited between fields and CR/LF
between records. Comma separated files (CSV) can be used only if embedded commas
are removed. Commas, even within quoted text, are unacceptable. To prevent
problems with commas, ETELECARE will use an alternate delimiter such as a
semicolon or tilde.

<Table>
<Caption>

            COLUMN NAME                                  DATA TYPE                          REQUIRED/OPTIONAL
            -----------                                  ---------                          -----------------
<S>                                             <C>                                     <C>
   User ID                                         varchar(50) e.g. BRC, IVR                    Required
   Date                                                 date(yyyy/mm/dd)                        Required
   Time                                                time(hh:mm:ss)                           Required
   Campaign Contact Type                                 varchar(20)                            Required
   Disposition                                           varchar(5)                             Required
   Reason                                                varchar(75)                            Optional
   Offer Support Code                                    varchar(20)                            Optional
   Svc Key                                             decimal(16,O)                            Required
</Table>

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<PAGE>

APPENDIX D: PERFORMANCE MEASUREMENT AND REPORTING

<Table>
<Caption>

                                                                                   Real-time
   Measure          Definition                 Measurement             Objective    Measure            Historic
   -------          ----------                 -----------             ---------    -------            --------
<S>              <C>                 <C>                             <C>         <C>          <C>
  Offered Calls     Measures the       Inbound:                           None     For each     For each Campaign, report
                    number of          (Offered Calls - Test Calls)                Campaign     by half-hour increment
                    originating                                                                 for previous day with
                    telephone calls                                                             summaries by week, month,
                    offered to the                                                              quarter, and year
                    IVR and the ACD.

  Service           Measures the       Inbound:                           ***      Alert on     For each Campaign, report
  Availability      availability of    All Trunks Busy                    -*** -   event        by half-hour increment
                    supporting         Outbound:                          ***                   for previous day with
                    systems.           All Trunks Busy Computer system -  calls                 summaries by week, month,
                                       Time system available for use      *** -                 quarter, and year Service
                                                                          ***.0%                Availability for Computer
                                                                          ***1                  system is measured over a
                                                                                                one (1) month period.

  Abandoned Calls,  Measures the       Inbound:                           ***      For each     For each Campaign, report
  Immediately       number of          Abandoned Calls, Immediately                Campaign     by half-hour increment
                    Customers who                                                               for previous day with
                    hang up before                                                              summaries by week, month,
                    queuing.                                                                    quarter, and year

  IVR "Opt-out"     A peg-count        Inbound:                           ***      None         For each Campaign, report
  Point             measure of the     Welcome                                                  by counter by day
                    point the in IVR   Enter MIN
                    script where the   Enter SSN
                    Customer           Offer Selection
                    "opts-out" or      Offer Confirmation
                    hangs-up.

  IVR "Opt-out"     Measures the       Inbound:                          ***       For each     For each Campaign, report
  Percentage        number of          (IVR Calls that "opt-out" of                Campaign     by half-hour
                    Customers who do
                    not
</Table>

1 AT&T  Wireless  computer  systems  are the  responsibility  of AT&T  Wireless.
ETELECARE computer systems are the responsibility of ETELECARE.

12/11/06       CINGULAR WIRELESS and ETELECARE Confidential        Page 5 of 38
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

<Table>
<Caption>

                                                                                   Real-time
   Measure          Definition                 Measurement             Objective    Measure            Historic
   -------          ----------                 -----------             ---------    -------            --------
<S>              <C>                 <C>                             <C>         <C>          <C>
                    complete their     IVR / IVR Calls) * (100)                                increment for previous day
                    IVR transaction.                                                           with summaries by week,
                                                                                               month, quarter, and year

  Already Accepted  Measures the       Inbound: Already Accepted        ***        For each    For each Campaign, report
                    number of                                                      Campaign    by half-hour increment for
                    Customers who                                                              previous day with
                    call but who have                                                          summaries by week, month,
                    already accepted                                                           quarter, and year
                    their offer.

  IVR Completions   Measures the       Inbound: IVR Completions         ***        For each    For each Campaign, report
                    number of                                                      Campaign    by half-hour increment for
                    Customers who use                                                          previous day with
                    the IVR to accept                                                          summaries by week, month,
                    their offer.                                                               quarter, and year

  Transfer to       Measures the       Inbound: IVR, Transfers to TSR   ***        For each    For each Campaign, report
  Agent (Received   number of                                                      Campaign    by half-hour increment for
  Calls)            telephone calls                                                            previous day with
                    transferred from                                                           summaries by week, month,
                    the IVR.                                                                   quarter, and year

  After Hours       Measures the       Inbound: After Hours Message     ***        For each    For each Campaign, report
  Message           number of                                                      Campaign    by half-hour increment for
                    Customers who                                                              previous day with
                    hear the After                                                             summaries by week, month,
                    Hours Message.                                                             quarter, and year

  Answered          Measures the       Inbound: Handled Calls,          ***        For each    For each Campaign, report
  Immediately       number of          Immediately                                 Campaign    by half-hour increment for
                    Customers calls                                                            previous day with
                    immediately                                                                summaries by week, month,
                    answered by TSRs.                                                          quarter, and year
</Table>

12/11/06       CINGULAR WIRELESS and ETELECARE Confidential        Page 6 of 38
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

<Table>
<Caption>

                                                                                   Real-time
   Measure          Definition                 Measurement             Objective    Measure            Historic
   -------          ----------                 -----------             ---------    -------            --------
<S>              <C>                 <C>                             <C>         <C>          <C>
 Abandoned Calls    Measures the      Inbound: Abandoned Calls, After    ***      For each      For each Campaign, report
                    number of         Queuing                                     Campaign      by half-hour increment
                    Customers who                                                               for previous day with
                    hang up while in                                                            summaries by week, month,
                    queue.                                                                      quarter, and year

 Abandoned Call     Measures the      Inbound: (Abandoned Calls, After   ***%      For each     For each Campaign, report
 Percentage         percentage of     Queuing / Received Calls) * (100)            Campaign     by half-hour increment
                    callers who                                                                 for previous day with
                    abandon.                                                                    summaries by week, month,
                                                                                                quarter, and year

 Average Time to    Measures at what  Inbound: (Queue Time Before        ***       For each     For each Campaign, report
 Abandon            point in time,    Abandoning) I (Abandoned                     Campaign     by half-hour increment
                    on average, that  Interactions, After Queuing)                              for previous day with
                    a caller                                                                    summaries by week, month,
                    abandons the                                                                quarter, and year
                    queue.

 Answered After     Measures the      Inbound: Handled Calls, After      ***       For each     For each Campaign, report
 Queuing            number of         Queuing                                      Campaign     by half-hour increment
                    Customers calls                                                             for previous day with
                    answered by TSRs                                                            summaries by week, month,
                    after queuing.                                                              quarter, and year

 Average Time in    Measures the      Inbound: (Queue time) I (Handled   ***       _ For each   For each Campaign, report
 Queue              average time a    Calls, After Queuing)                        Campaign     by half-hour increment
                    Customer spends                                                             for previous day with
                    in queue.                                                                   summaries by week, month,
                                                                                                quarter, and year

 Longest Time In    Measures the      Inbound: Maximum Delay             ***       _ For each   For each Campaign, report
 Queue              maximum time a                                                 Campaign     by half-hour increment
                    Customer is in                                                              for previous day with
                    queue.                                                                      summaries
</Table>

12/11/06       CINGULAR WIRELESS and ETELECARE Confidential        Page 7 of 38
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

<Table>
<Caption>

                                                                                   Real-time
   Measure          Definition                 Measurement             Objective    Measure            Historic
   -------          ----------                 -----------             ---------    -------            --------
<S>              <C>                 <C>                             <C>         <C>          <C>
                                                                                                by week, month , quarter
                                                                                                and year
 Average Speed of   Measures the      Inbound: (Queue time) I (Received   ***      For each     For each Campaign, report
 Answer             average time to   Calls)                                       Campaign     by half-hour increment
                    answer a                                                                    for previous day with
                    telephone call.                                                             summaries by week, month,
                                                                                                quarter, and year

 Average Talk Time  Measures the      Inbound: (Talk Time + Hold Time)    ***                   For each For each Campaign, report
                    average time a    / (Handled Calls, After Queuing +                         Campaign by half-hour increment
                    Customer spends   Handled Calls, Immediately)                               for previous day
                    on hold or        Outbound: (Talk Time + Hold Time)                         with summaries by week, month,
                    talking with a    / (Right Party Contacts)                                  quarter, and year
                    TSR.

 Average Handle     Measures the      Inbound: (Queue time + Talk Time    ***      For each     For each Campaign, report
 Time               average time      + Hold Time + After Call Work                Campaign     by half-hour increment
                    TSRs spend on a   Time) / (Handled Calls, After                             for previous day with
                    telephone call.   Queuing + Handled Calls,                                  summaries by week, month,
                                      Immediately) Outbound: (Talk Time                         quarter, and year
                                      + Hold Time) / (Right Party
                                      Contacts)

 Conversions        Measures the      Inbound: Conversions Outbound:      ***      For each     For each Campaign, report
                    number of offer   Conversions                                  Campaign     by half-hour increment
                    accepts.                                                                    for previous day with
                                                                                                summaries by week, month,
                                                                                                quarter, and year

 Agent              Measures          Inbound:                          Inbound:   For each     For each Campaign,
                    contacts that

</Table>

12/11/06       CINGULAR WIRELESS and ETELECARE Confidential        Page 8 of 38
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

<Table>
<Caption>

                                                                                   Real-time
   Measure          Definition                 Measurement             Objective    Measure            Historic
   -------          ----------                 -----------             ---------    -------            --------
<S>              <C>                 <C>                             <C>         <C>          <C>
 Conversion        conclude in the    (Conversions / Received Calls)     As        Campaign    report by half-hour
 Percentage        acceptance of the  * 100                              defined               increment for previous day
                   offer.             Outbound:                          for each              with summaries by week,
                                      (Conversions / Right Party         Campaign              month, quarter, and year
                                      Contacts) * 100                    in the
                                                                         specific
                                                                         Campaign
                                                                         Delivery
                                                                         Package
                                                                         Outbound:
                                                                         As
                                                                         defined
                                                                         for each
                                                                         Campaign
                                                                         in the
                                                                         specific
                                                                         Campaign

 IVR Completion     Measures the      Inbound: (IVR Completions / IVR    ***       For each    For each Campaign, report
 Percentage         percentage of     Calls)                                       Campaign    by half-hour increment for
                    Customers who                                                              previous day with
                    use the IVR to                                                             summaries by week, month,
                    accept their                                                               quarter, and year
                    offer.

 TSR Payroll Hours  Measures the      Inbound: Inbound TSR Payroll       ***       For each    For each Campaign, report
                    hours worked by   Hours Outbound: Outbound TSR                 Campaign    by half-hour increment for
                    TSRs.             Payroll Hours                                            previous day with
                                                                                               summaries by week, month,
                                                                                               quarter, and year

 Dialed Calls       Measures the      Outbound: Dialed Calls             ***       For each    For each Campaign, report
                    number of                                                      Campaign    by half-hour increment for
                    telephone calls                                                            previous day with
                    dialed for a                                                               summaries by week, month,
                    specific                                                                   quarter, and year
                    outbound
                    campaign.

 Non- Transferred   Measures the      Outbound: Total for                ***       For each    For each Campaign, report
 Calls              reasons Dialed    Non-Transferred Calls with                   Campaign    by half-hour increment for
                    Calls are not     peTelecare counts for: Invalid                           previous day with
                    transferred to    Signal, FAX Tone, Busy, No                               summaries by week, month,
                    TSRs.             Answer, Voice Mail Box, or                               quarter, and year
                                      Abandoned Call

 Non-               Measures the      Outbound:                          ***       For each    For each Campaign,
                    percentage
</Table>

12/11/06       CINGULAR WIRELESS and ETELECARE Confidential        Page 9 of 38
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

<Table>
<Caption>

                                                                                   Real-time
   Measure          Definition                 Measurement             Objective    Measure            Historic
   -------          ----------                 -----------             ---------    -------            --------
<S>              <C>                 <C>                             <C>         <C>          <C>
 Transferred       of Dialed Calls     (Non-Transferred Calls/ Dialed              Campaign    report by half-hour
 Percentage        for a specific      Calls) * 100                                            increment for previous day
                   campaign that are                                                           with summaries by week,
                   not transferred                                                             month, quarter, and year
                   to a TSR.

 Wrong Numbers     Measures the       Outbound: Wrong Numbers            ***       For each    For each Campaign, report
                   number of Dialed                                                Campaign    by half-hour increment for
                   Calls that are to                                                           previous day with
                   a wrong number.                                                             summaries by week, month,
                                                                                               quarter, and year

 Right Party       Measures the       Outbound: Right Party Contact      ***       For each    For each Campaign, report
 Contact           number of Dialed                                                Campaign    by half-hour increment for
                   Calls that                                                                  previous day with
                   transfer to a TSR                                                           summaries by week, month,
                   that reach the                                                              quarter, and year
                   person legally
                   able to make a
                   decision.

 Right Party       Measures the       Outbound: (Right Party Contact /   ***       For each    For each Campaign, report
 Contact           percentage of      (Dialed Calls - Non- Transferred             Campaign    by half-hour increment for
 Percentage        Right Party        Calls - Wrong Numbers)) * 100                            previous day with
                   Contacts to                                                                 summaries by week, month,
                   Dialed Calls that                                                           quarter, and year
                   transfer to a TSR
                   and reach to
                   person legally
                   able to make a
                   decision.

 Scheduled Call    Measures the       Outbound: Scheduled Call Backs     ***       For each    For each Campaign, report
 Backs             number of Dialed                                                Campaign    by half-hour increment for
                   Calls to a Right                                                            previous day with
                   Party Contact                                                               summaries by week, month,
                   that result in                                                              quarter, and year
                   scheduling a
                   future call to
                   complete the
                   offer.

 Completed Offers  Measures the       Outbound: Completed Offers         ***       For each    For each Campaign, report
                   number of Dialed                                                Campaign    by half-hour increment for
                   Calls to a Right                                                            previous day with
                   Party Contact                                                               summaries by week, month,
                   where the TSR
                   completes the
                   offer.
</Table>

12/11/06       CINGULAR WIRELESS and ETELECARE Confidential        Page 10 of 38
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

<Table>
<Caption>

                                                                                   Real-time
   Measure          Definition                 Measurement             Objective    Measure            Historic
   -------          ----------                 -----------             ---------    -------            --------
<S>              <C>                 <C>                             <C>         <C>          <C>
                                                                                               quarter, and year

  Completed        Measures the       Outbound: (Completed Offers /      ***      For each     For each Campaign, report
  Offers           percentage of      Right Party Contacts) * 100                 Campaign     by half-hour increment
  Percentage       Completed Offers                                                            for previous day with
                   to a Right Party                                                            summaries by week, month,
                   Contact.                                                                    quarter, and year

  Contacts Per     Measures the       _ Inbound: Received Calls /        ***       For each    For each Campaign, report
  Hour             number of          Inbound TSR Payroll Hours                    Campaign    by half-hour increment
                   contacts each TSR  Outbound: Right Party Contact /                          for previous day with
                   completes per      Outbound TSR Payroll Hours                               summaries by week, month,
                   hour.                                                                       quarter, and year

  Average          Measures the       Outbound: (Available Time /        ***       For each    For each Campaign, report
  Available Time   average time a     (Dialed Calls - Non-Transferred              Campaign    by half-hour increment
                   TSR was ready to   Calls - Wrong Numbers))                                  for previous day with
                   accept Calls, but                                                           summaries by week, month,
                   was not currently                                                           quarter, and year
                   involved in Call
                   work

  List Penetration Measures the       Outbound: ((F Dialed Calls) /      ***       For each    For each Campaign, report
                   completion         ((Start List Size) - (F Non-Right            Campaign    by half-hour increment
                   percentage of an   Party Contact) - (F Wrong Numbers)                       for previous day with
                   outbound call      - (E Right Party Contact))) * 100                        summaries by week, month,
                   list.                                                                       quarter, and year

  BRC Scans        Measures the       BRCs Scans                         ***       None        For each Campaign, report
                   number of BRCs                                                              by day with summaries by
                   scans completed.                                                            week, month, quarter, and
                                                                                               year

  BRC Carry-over   At the end of the  BRC Carry-over                     ***       None        For each Campaign, report
                   day, measures the                                                           by day with summaries by
                   number of BRCs                                                              week,
                   carried over from
</Table>

12/11/06       CINGULAR WIRELESS and ETELECARE Confidential        Page 11 of 38
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

<Table>
<Caption>

                                                                                   Real-time
   Measure          Definition                 Measurement             Objective    Measure            Historic
   -------          ----------                 -----------             ---------    -------            --------
<S>              <C>                 <C>                             <C>         <C>          <C>
                   one day to the                                                              month, quarter, and year
                   next.

  BRC - Received   Measures the      BRC Received                       ***        None        For each Campaign, report
                   number of BRCs                                                              by day with summaries by
                   received per day.                                                           week, month, quarter, and
                                                                                               year

  Manual           At the end of     MP Carry-over                      ***        None        For each Campaign, report
  Provisioning -   the day,                                                                    by end-of-day with
  Carry-over       measures the                                                                summaries by week, month,
                   number of manual                                                            quarter, and year
                   provisioning
                   records carried
                   over from one
                   day to the next.
                   MP Carry-over

  Manual           Measures the      MP Received                        ***        None        For each Campaign, report
  Provisioning -   number of manual                                                            by day with summaries by
  Received         provisioning                                                                week, month, quarter, and
                   records received                                                            year
                   per day. MP
                   Received

  Provisioned      Measures the      Provisioned                        ***        None        For each Campaign, report
                   number of                                                                   by day with summaries by
                   completed Manual                                                            week, month, quarter, and
                   Provisioning                                                                year
                   records.

  Exception -      Measures the      ECA                                ***        None        For each Campaign, report
  Cancelled        number of                                                                   by day with summaries by
  Accounts         cancelled                                                                   week, month, quarter, and
                   accounts among                                                              year
                   the Manual
                   Provisioning
                   records.

  Exception -      Measures the      EAP                                ***        None        For each Campaign, report
  Already          number of                                                                   by day with summaries by
  Provisioned      already                                                                     week, month, quarter, and
                   provisioned                                                                 year
                   accounts among
                   the Manual
                   Provisioning
                   records.
</Table>

12/11/06       CINGULAR WIRELESS and ETELECARE Confidential        Page 12 of 38
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

<Table>
<Caption>

                                                                                   Real-time
   Measure          Definition                 Measurement             Objective    Measure            Historic
   -------          ----------                 -----------             ---------    -------            --------
<S>              <C>                 <C>                             <C>         <C>          <C>
Exception -       Measures the      EIRP                                ***         None       For each Campaign, report
Invalid Rate Plan number of invalid                                                            by day with summaries by
/ Promo / Feature rate plan or                                                                 week, month, quarter, and
                  promotion or                                                                 year
                  features among
                  the Manual
                  Provisioning
                  records.

  Exception -      Measures the      EDR                                 ***        None       For each Campaign, report
  Duplicate        number of                                                                   by day with summaries by
  Records          duplicate                                                                   week, month, quarter, and
                   records accounts                                                            year
                   among the Manual
                   Provisioning
                   records.

  Exception -      Measures the      EUR                                 ***        None       For each Campaign, report
  Unworkable       number of                                                                   by day with summaries by
  Record           unworkable                                                                  week, month, quarter, and
                   records accounts                                                            year
                   among the Manual
                   Provisioning
                   records.

  Manual           Measures the      (Provisioned + ECA + EAP + EIRP +   ***        None       For each Campaign, report
  Provisioning -   number of manual  EDR + EUR)                                                by day with summaries by
  Resolved         provisioning                                                                week, month, quarter, and
                   records                                                                     year
                   completed. MP
                   Resolved

  MP Payroll Hours Measures the      MP Payroll Hours                    ***        For each   For each Campaign, report
                   hours worked by                                                  Campaign   by half-hour increment
                   manual                                                                      for previous day with
                   provisioning                                                                summaries by week, month,
                   personnel.                                                                  quarter, and year

  MP Records per   Measures the      (MP Resolved / MP Payroll Hours)    ***        For each   For each Campaign, report
  Hour             average number                                                   Campaign   by half-hour increment
                   of manual                                                                   for previous day with
                   provisioning                                                                summaries by week, month,
                   records worked                                                              quarter, and year
                   per hour.

  Data Entry       Measures the      (Data Entry Errors) / (Provisioned  ***        None       For each Campaign, a
  Errors per       percent and       / 1000)                                                   weekly report with
                   rework in the
                   center.  Also
</Table>

12/11/06       CINGULAR WIRELESS and ETELECARE Confidential        Page 13 of 38
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

<Table>
<Caption>

                                                                                   Real-time
   Measure          Definition                 Measurement             Objective    Measure            Historic
   -------          ----------                 -----------             ---------    -------            --------
<S>              <C>                 <C>                             <C>         <C>          <C>
  1,000 Pieces of  reports on the    Types of Errors: peg count                                   summaries by month,
  Work             types of errors.                                                               quarter, and year

  On-time Manual   Measures the      Based on Priority Plan in the        ***         None        For each Campaign, a
  Processing       number of         Campaign Delivery Package            late                    weekly report with
                   manually                                               processed               summaries by month,
                   processed                                              records                 quarter, and year
                   records that
                   were processed
                   by priority

  On-time Report   Measures the      (On-time Reports / Total Reports)    ***        None        Report by day with
  Generation       percentage of     * 100                                                       summaries by week, month,
                   on-time                                                                       quarter, and year
                   generation of
                   reports.

  Contact Quality  Assigns a value   Call Quality Score                   For ***     None        For each Campaign, a
  Score            to the quality                                         - ***                   weekly report with
                   of individual                                                                  summaries by month,
                   contacts.                                                                      quarter, and year

  Monitored Call   Measures the      For each TSR: (Weekly Monitored      ***         None        For each Campaign, a
  Percentage       ratio of          Calls I Weekly Received Calls) *     telephone               weekly report with
                   monitored calls   (100)                                calls                   summaries by month,
                   to received                                            per ***                 quarter, and year
                   calls.                                                 for ***
                                                                          performing
                                                                          in
                                                                          excess
                                                                          of ***%
                                                                          of
                                                                          their
                                                                          *** or
                                                                          ***
                                                                          times
                                                                          per ***
                                                                          for ***
                                                                          with a
                                                                          ***
                                                                          below
                                                                          ***%.

  Sales            A measure of      (Sales I Received Calls) * 100       ***        For each    For each Campaign, report
                   contacts that                                                     Campaign    by half-hour increment
                   result in the                                                                 for previous day with
                   sale of                                                                       summaries by week, month,
                   ancillary items                                                               quarter, and year
                   or agreements.
</Table>

12/11/06       CINGULAR WIRELESS and ETELECARE Confidential        Page 14 of 38
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.
<PAGE>

APPENDIX E: CAMPAIGN DELIVERY PACKAGE

SAMPLE SENT

12/11/06       CINGULAR WIRELESS and ETELECARE Confidential        Page 15 of 38
***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

APPENDIX F:  QUALITY MONITORING FORM

<Table>
<Caption>

                              CATEGORY                                                             SCORE /
#                             QA DETAIL                                                            DETAIL              OUT OF
-                             ---------                                                            ------              ------
<S> <C>                                                                                      <C>                    <C>

       ***
       ***
       ***
       ***
       ***
       ***
       ***
       ***
                              I. ***
1      *** using ***, *** the *** and *** if ***
2      *** the ***, *** such as ***
                      II. *** AND *** THE ***
3      *** and *** the *** that *** to the *** and/or the
       *** of the ***
4      *** of the *** to ***.  *** to *** in *** to ***, if
       ***.  *** to ***, *** and ***.
5      *** and *** with *** on ***.  *** & *** if ***.
6      *** with ***
7      *** an ***
                              III. ***
7      *** to ***
8      *** to *** to ***.  *** with ***.
                              IV. ***
9      *** and ***
10     ***
                               V. ***
11     *** and ***: *** and ***. *** to *** and *** if ***. *** and *** and ***.
       *** and ***: *** of $***. *** on *** including ***.
12     ***: *** for *** (*** if ***). *** for *** and *** for ***. *** for ***:
       "*** be *** to *** this ***" "Is this ***?" (*** a ***) *** or *** be ***
       be *** may *** at the ***.
13     *** & ***:
       *** (or *** if ***) and *** or ***.  For *** to ***,
       you *** the *** to *** the *** it is a ***.  ***.
14     ***: *** to *** a *** and *** to *** in *** to the ***. *** to ***; ***
       to ***. *** to *** the *** and *** and ***. *** and *** is *** the ***.
       *** if ***, the *** will ***. *** that *** their *** from ***. If the ***
15     *** for ***:  *** of ***:  *** or ***.
16     *** & ***:  *** all *** and *** or *** for ***
17     ***:  *** of the *** to ***
                              VI. ***
18     *** any ***; or ***.
19     ***
20     ***
21     *** the ***
22     ***, no ***
                              VII. ***
23     *** the ***.
24     *** the *** if ***
25     *** and *** were *** with ***
                               TOTAL
                           *** CATEGORIES
       ***there an ***?     If *** which ***.
1      Does ***; (***)                                                                                  ***
2      Does *** (***).                                                                                  ***
3      *** the *** to *** or *** a ***                                                                  ***
4      *** and/or *** and/or *** the ***                                                                ***
5      *** on ***                                                                                       ***
6      *** the *** to *** in a ***                                                                      ***
7      *** to ***                                                                                       ***

                                            POINTS AVAILABLE:                                           ***
                                             POINTS RECEIVED:                                           ***
                                            TOTAL PERCENTAGE:                                           ***%
</Table>

***CONFIDENTIAL MATERIAL REDACTED AND SEPARATELY FILED WITH THE COMMISSION.

<PAGE>

APPENDIX G:  GLOSSARY

<Table>
<Caption>

TERM                       DEFINITION                                                                                VALUE
----                       ----------                                                                                -----
<S>                     <C>                                                                                   <C>
Abandoned Calls, After     For Inbound programs or Campaigns, the number of Customers that abandon after                 #
Queuing                    queuing

Abandoned Calls,           For Inbound programs or Campaigns, the number of Customers that abandon                       #
Immediately                immediately

After Call Work Time       For Inbound or Outbound programs or Campaigns, the time that a                              #, time
                           TSR spends to complete the Call after the Customer hangs-up                                interval

After Hours Message        For Inbound programs or Campaigns, the number of Customers                                    #
                           who receive an IVR message that they cannot transfer to a TSR because
                           it is outside of office hours

All Trunks Busy            Time that all members of a specific trunk group were in use                           #, time stamp

Already Accepted           For Inbound programs or Campaigns, the
                           number of Customers who receive an IVR message                                                #
                           that they had already accepted their offer

Available Time             For Inbound or Outbound programs or Campaigns, the time a TSR was ready to         #, time interval
                           accept Calls, but was not currently involved in Call work

Business Response Card     For Inbound programs or Campaigns, the number of pieces of work pending for                   #
Carry-over                 Business Response Card processing

Business Response Card     For Inbound programs or Campaigns, the number of pieces of work received for                  #
Received                   Business Response Card processing

Business Response Card     For Inbound programs or Campaigns, the number of pieces scanned for Business                  #
Scans                      Response Card processing

Call Quality Score         A numeric value assigned by Quality Assurance to indicate the quality of                      #
                           service for a given Call

Completed Offers           For Outbound programs or Campaigns, the number of Customers who heard a                       #
                           complete offer from a TSR

Conversions                For Inbound or Outbound programs or Campaigns, the number of program or                       #
                           campaign offer accepts

Data Entry Errors          For Manual Provisioning Campaigns, the number of data entry errors                            #

Dialed Calls               For Outbound programs or Campaigns, the number of telephone calls placed during               #
                           a specified time period

Exception - Already        For Manual Provisioning Campaigns, the number of records already provisioned                  #
Provisioned

Exception - Cancelled      For Manual Provisioning Campaigns, the number of records for cancelled accounts               #
Account

Exception - Duplicate      For Manual Provisioning Campaigns, the number of duplicate records                            #
Record

Exception - Invalid Rate   For Manual Provisioning Campaigns, the number of
Plan / Promo I Feature     records for invalid rate plans, promotions, or features                                       #

Exception - Unworkable     For Manual Provisioning Campaigns, the number of unworkable records                           #
Record

Handled Calls, After       For Inbound programs or Campaigns, the number of Calls handled after queuing                  #
Queuing

</Table>

12/11/06    CINGULAR WIRELESS and ETELECARE Confidential           Page 18 of 38

<PAGE>

<Table>
<Caption>

TERM                                                            DEFINITION                                               VALUE
----                                                            ----------                                               -----
<S>                            <C>                                                                                  <C>
Handled Calls, Immediately         For Inbound programs or Campaigns, the number of Calls handled immediately               #

Hold Time                          For Inbound programs or Campaigns, the time a Customer spends on hold                 #, time
                                                                                                                         interval

Inbound TSR Payroll Hours          For Inbound programs or Campaigns, the number of payroll hours paid to TSRs              #

IVR Calls                          For Inbound programs or Campaigns, the number of Calls answered by the IVR               #

IVR Calls "Opt-out" Point          For Inbound programs or Campaigns, a peg-count of what point in the IVR script        #, for
                                   Customers "opt-out. These pointers include the following: Welcome, Enter MIN, Enter   each
                                   SSN, Offer Selection, and Offer Confirmation.                                         counter

IVR Calls                          For Inbound programs or Campaigns, the number of Calls where the caller                  #
That"Opt-out" of the               "opts-out" of the IVR
IVR

IVR Completions                    For Inbound programs or Campaigns, the number of Customers who use the IVR               #
                                   to accept their offer

IVR Transfers to TSR               For Inbound programs or Campaigns, the number of Calls that transfer from the IVR        #
                                   to a TSR

Manual Provisioning Payroll        For Manual Provisioning Campaigns, the number of payroll hours paid for data entry       #
Hours

Manual Provisioning Carry-over     For Manual Provisioning Campaigns, the number of pieces of work pending                  #

Manual Provisioning Received       For Manual Provisioning Campaigns, the number of pieces of work received                 #

Maximum Delay                      For Inbound programs or Campaigns, a peg count of the maximum time, in seconds,       #, time
                                   that a caller waits for a TSR to answer                                               interval

Non-transferred Calls              For Outbound programs or Campaigns, the number of dialed calls not transferred to a      #
                                   TSR

Non-transferred Calls Pointers     For Outbound programs or Campaigns, a peg-count of why a dialed call was not          #, for
                                   transferred to a TSR. These pointers include the following: Invalid Signal, FAX       each
                                   Tone, Busy, No Answer, Voice Mail Box, counter and Abandoned                          counter

Offered Calls                      For Inbound programs or Campaigns, the number of offered Calls                           #

On-time Reports                    Number of billing detail, invoice, or performance reports delivered on                   #

Outbound TSR Payroll Hours         For Outbound programs or Campaigns, the number of payroll hours paid to TSRs on          #
                                   outbound programs or Campaigns

Provisioned                        For Manual Provisioning Campaigns, the number of completed Manual                        #
                                   Provisioning records.

Queue Time                         For Inbound programs or Campaigns, the time an Customer spends in queue before a      #, time
                                   Service Representative handles the Call                                               interval

Queue Time Before                  For Inbound programs or Campaigns, the time an Customer spends in queue before        #, time
Abandoning                         the caller abandons                                                                   interval

Queued Calls                       For Inbound programs or Campaigns, the number of queued Calls                            #

Received Calls                     For Inbound programs or Campaigns, the number of received Calls                          #

Right Party                        For Outbound programs or Campaigns, the number of dialed calls                           #

</Table>

12/11/06    CINGULAR WIRELESS and ETELECARE Confidential           Page 19 of 38

<PAGE>

<Table>
<Caption>

TERM                                                            DEFINITION                                               VALUE
----                                                            ----------                                               -----
<S>                            <C>                                                                                  <C>
Contacts                        .answered by the person legally able to make a decision

Sales                           Number of program or Campaign contacts resulting in the sale of ancillary                  #
                                equipment or agreements

Scheduled Call Backs            For Outbound programs or Campaigns, the number of dialed calls where the TSR                #
                                schedules a call back with the Customer to complete their discussion of the offer

Start List Size                 For Outbound programs or Campaigns, the starting size of the calling list                   #

Talk Time                       For Inbound or Outbound programs or Campaigns, the time during an Call that a TSR        #, time
                                spends "talking"                                                                        interval

Test                            For Inbound programs or Campaigns, the number of telephone calls                            #
Calls                           placed for test purposes

Total Reports                   Total number of billing detail, invoice, or performance reports for a specified time     #, time
                                interval                                                                                interval

Weekly Monitored Calls          For Inbound or Outbound programs or Campaigns, the number of Calls monitored per            #
                                week for quality assurance

Weekly Received Calls           For Inbound or Outbound programs or Campaigns, the number of                                #
                                Received Calls per week

Wrong Numbers                   For Outbound programs or Campaigns, the number of dialed calls to wrong                     #
                                numbers

</Table>

12/11/06    CINGULAR WIRELESS and ETELECARE Confidential           Page 20 of 38

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