Document:

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                                                                     EXHIBIT 4.0

                               NETSTAIRS.COM, INC.

                          2000 PERFORMANCE EQUITY PLAN

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                 APPROVED BY BOARD OF DIRECTORS ON JULY 29, 2000

                               NETSTAIRS.COM, INC.

                          2000 PERFORMANCE EQUITY PLAN

SECTION 1.        PURPOSE; DEFINITIONS.

         1.1      Purpose. The purpose of the Netstairs.com, Inc. 2000
Performance Equity Plan (the "Plan") is to enable the Company to offer to its
employees, officers, directors and consultants whose past, present and/or
potential contributions to the Company and its Subsidiaries have been, are or
will be important to the success of the Company, an opportunity to acquire a
proprietary interest in the Company. The various types of long-term incentive
awards that may be provided under the Plan will enable the Company to respond to
changes in compensation practices, tax laws, accounting regulations and the size
and diversity of its businesses.

         1.2      Definitions. For purposes of the Plan, the following terms
shall be defined as set forth below:

                  (a)      "Agreement" means the agreement between the Company
and the Holder setting forth the terms and conditions of an award under the
Plan.

                  (b)      "Board" means the Board of Directors of the Company.

                  (c)      "Code" means the Internal Revenue Code of 1986, as
amended from time to time.

                  (d)      "Committee" means the Stock Option Committee of the
Board or any other committee of the Board that the Board may designate to
administer the Plan or any portion thereof. If no Committee is so designated,
then all references in this Plan to "Committee" shall mean the Board.

                  (e)      "Common Stock" means the Common Stock of the Company,
$.0001 par value per share.

                  (f)      "Company" means Netstairs.com, Inc., a corporation
organized under the laws of the State of Florida.

                  (g)      "Deferred Stock" means Common Stock to be received,
under an award made pursuant to Section 8, below, at the end of a specified
deferral period.

                  (h)      "Disability" means physical or mental impairment as
determined under procedures established by the Committee for purposes of the
Plan.

                  (i)      "Effective Date" means the date set forth in Section
12.1, below.

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                  (j)      "Fair Market Value", unless otherwise required by any
applicable provision of the Code or any regulations issued thereunder, means, as
of any given date: (i) if the Common Stock is listed on a national securities
exchange or quoted on the Nasdaq National Market or Nasdaq SmallCap Market, the
last sale price of the Common Stock in the principal trading market for the
Common Stock on such date, as reported by the exchange or Nasdaq, as the case
may be; (ii) if the Common Stock is not listed on a national securities exchange
or quoted on the Nasdaq National Market or Nasdaq SmallCap Market, but is traded
in the over-the-counter market, the closing bid price for the Common Stock on
such date, as reported by the OTC Bulletin Board or the National Quotation
Bureau, Incorporated or similar publisher of such quotations; and (iii) if the
fair market value of the Common Stock cannot be determined pursuant to clause
(i) or (ii) above, such price as the Committee shall determine, in good faith.

                  (k)      "Holder" means a person who has received an award
under the Plan.

                  (l)      "Incentive Stock Option" means any Stock Option
intended to be and designated as an "incentive stock option" within the meaning
of Section 422 of the Code.

                  (m)      "Nonqualified Stock Option" means any Stock Option
that is not an Incentive Stock Option.

                  (n)      "Normal Retirement" means retirement from active
employment with the Company or any Subsidiary on or after age 65.

                  (o)      "Other Stock-Based Award" means an award under
Section 9, below, that is valued in whole or in part by reference to, or is
otherwise based upon, Common Stock.

                  (p)      "Parent" means any present or future "parent
corporation" of the Company, as such term is defined in Section 424(e) of the
Code.

                  (q)      "Plan" means the Netstairs.com, Inc. 2000 Performance
Equity Plan, as hereinafter amended from time to time.

                  (r)      "Repurchase Value" shall mean the Fair Market Value
in the event the award to be repurchased under Section 10.2 is comprised of
shares of Common Stock and the difference between Fair Market Value and the
Exercise Price (if lower than Fair Market Value) in the event the award is a
Stock Option or Stock Appreciation Right; in each case, multiplied by the number
of shares subject to the award.

                  (s)      "Restricted Stock" means Common Stock, received under
an award made pursuant to Section 7, below, that is subject to restrictions
under said Section 7.

                  (t)      "SAR Value" means the excess of the Fair Market Value
(on the exercise date) over the exercise price that the participant would have
otherwise had to pay to exercise the related Stock Option, multiplied by the
number of shares for which the Stock Appreciation Right is exercised.

                  (u)      "Stock Appreciation Right" means the right to receive
from the Company, on surrender of all or part of the related Stock Option,
without a cash payment to the Company, a number of shares of Common Stock equal
to the SAR Value divided by the Fair Market Value (on the exercise date).

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                  (v)      "Stock Option" or "Option" means any option to
purchase shares of Common Stock which is granted pursuant to the Plan.

                  (w)      "Stock Reload Option" means any option granted under
Section 5.3 of the Plan.

                  (x)      "Subsidiary" means any present or future "subsidiary
corporation" of the Company, as such term is defined in Section 424(f) of the
Code.

SECTION 2.        ADMINISTRATION.

         2.1      Committee Membership. The Plan shall be administered by the
Board or a Committee. Committee members shall serve for such term as the Board
may in each case determine, and shall be subject to removal at any time by the
Board. The Committee members, to the extent possible and deemed to be
appropriate by the Board, shall be "non-employee directors" as defined in Rule
16b-3 promulgated under the Securities Exchange Act of 1934, as amended
("Exchange Act"), and "outside directors" within the meaning of Section 162(m)
of the Code.

         2.2      Powers of Committee. The Committee shall have full authority
to award, pursuant to the terms of the Plan: (i) Stock Options, (ii) Stock
Appreciation Rights, (iii) Restricted Stock, (iv) Deferred Stock, (v) Stock
Reload Options and/or (vi) Other Stock-Based Awards. For purposes of
illustration and not of limitation, the Committee shall have the authority
(subject to the express provisions of this Plan):

                  (a)      to select the officers, employees, directors and
consultants of the Company or any Subsidiary to whom Stock Options, Stock
Appreciation Rights, Restricted Stock, Deferred Stock, Reload Stock Options
and/or Other Stock-Based Awards may from time to time be awarded hereunder.

                  (b)      to determine the terms and conditions, not
inconsistent with the terms of the Plan, of any award granted hereunder
(including, but not limited to, number of shares, share exercise price or types
of consideration paid upon exercise of such options, such as other securities of
the Company or other property, any restrictions or limitations, and any vesting,
exchange, surrender, cancellation, acceleration, termination, exercise or
forfeiture provisions, as the Committee shall determine);

                  (c)      to determine any specified performance goals or such
other factors or criteria which need to be attained for the vesting of an award
granted hereunder;

                  (d)      to determine the terms and conditions under which
awards granted hereunder are to operate on a tandem basis and/or in conjunction
with or apart from other equity awarded under this Plan and cash awards made by
the Company or any Subsidiary outside of this Plan;

                  (e)      to permit a Holder to elect to defer a payment under
the Plan under such rules and procedures as the Committee may establish,
including the crediting of interest on

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deferred amounts denominated in cash and of dividend equivalents on deferred
amounts denominated in Common Stock;

                  (f)      to determine the extent and circumstances under which
Common Stock and other amounts payable with respect to an award hereunder shall
be deferred that may be either automatic or at the election of the Holder; and

                  (g)      to substitute (i) new Stock Options for previously
granted Stock Options, which previously granted Stock Options have higher option
exercise prices and/or contain other less favorable terms, and (ii) new awards
of any other type for previously granted awards of the same type, which
previously granted awards are upon less favorable terms.

         2.3      Interpretation of Plan.

                  (a)      Committee Authority. Subject to Section 11, below,
the Committee shall have the authority to adopt, alter and repeal such
administrative rules, guidelines and practices governing the Plan as it shall,
from time to time, deem advisable, to interpret the terms and provisions of the
Plan and any award issued under the Plan (and to determine the form and
substance of all Agreements relating thereto), and to otherwise supervise the
administration of the Plan. Subject to Section 11, below, all decisions made by
the Committee pursuant to the provisions of the Plan shall be made in the
Committee's sole discretion and shall be final and binding upon all persons,
including the Company, its Subsidiaries and Holders.

                  (b)      Incentive Stock Options. Anything in the Plan to the
contrary notwithstanding, no term or provision of the Plan relating to Incentive
Stock Options (including but limited to Stock Reload Options or Stock
Appreciation rights granted in conjunction with an Incentive Stock Option) or
any Agreement providing for Incentive Stock Options shall be interpreted,
amended or altered, nor shall any discretion or authority granted under the Plan
be so exercised, so as to disqualify the Plan under Section 422 of the Code, or,
without the consent of the Holder(s) affected, to disqualify any Incentive Stock
Option under such Section 422.

SECTION 3.        STOCK SUBJECT TO PLAN.

         3.1      Number of Shares. The total number of shares of Common Stock
reserved and available for issuance under the Plan shall be 3,000,000 shares.
Shares of Common Stock under the Plan may consist, in whole or in part, of
authorized and unissued shares or treasury shares. If any shares of Common Stock
that have been granted pursuant to a Stock Option cease to be subject to a Stock
Option, or if any shares of Common Stock that are subject to any Stock
Appreciation Right, Restricted Stock, Deferred Stock award, Reload Stock Option
or Other Stock-Based Award granted hereunder are forfeited or any such award
otherwise terminates without a payment being made to the Holder in the form of
Common Stock, such shares shall again be available for distribution in
connection with future grants and awards under the Plan. If a Holder pays the
exercise price of a Stock Option by surrendering any previously owned shares
and/or arranges to have the appropriate number of shares otherwise issuable upon
exercise withheld to cover the withholding tax liability associated with the
Stock Option exercise, then the number of shares available under the Plan shall
be increased by the lesser of (i) the number of such surrendered shares and
shares used to pay taxes; and (ii) the number of shares purchased under such
Stock Option.

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         3.2      Adjustment Upon Changes in Capitalization, Etc. In the event
of any merger, reorganization, consolidation, dividend (other than a cash
dividend) payable on shares of Common Stock, stock split, reverse stock split,
combination or exchange of shares, or other extraordinary or unusual event
occurring after the grant of an award which results in a change in the shares of
Common Stock of the Company as a whole, the Committee shall determine, in its
sole discretion, whether such change equitably requires an adjustment in the
terms of any award or the aggregate number of shares reserved for issuance under
the Plan. Any such adjustments will be made by the Committee, whose
determination will be final, binding and conclusive.

SECTION 4.        ELIGIBILITY.

                  Awards may be made or granted to employees, officers,
directors and consultants who are deemed to have rendered or to be able to
render significant services to the Company or its Subsidiaries and who are
deemed to have contributed or to have the potential to contribute to the success
of the Company. No Incentive Stock Option shall be granted to any person who is
not an employee of the Company or a Subsidiary at the time of grant.

SECTION 5.        STOCK OPTIONS.

         5.1      Grant and Exercise. Stock Options granted under the Plan may
be of two types: (i) Incentive Stock Options and (ii) Nonqualified Stock
Options. Any Stock Option granted under the Plan shall contain such terms, not
inconsistent with this Plan, or with respect to Incentive Stock Options, not
inconsistent with the Plan and the Code, as the Committee may from time to time
approve. The Committee shall have the authority to grant Incentive Stock Options
or Non-Qualified Stock Options, or both types of Stock Options which may be
granted alone or in addition to other awards granted under the Plan. To the
extent that any Stock Option intended to qualify as an Incentive Stock Option
does not so qualify, it shall constitute a separate Nonqualified Stock Option.

         5.2      Terms and Conditions. Stock Options granted under the Plan
shall be subject to the following terms and conditions:

                  (a)      Option Term. The term of each Stock Option shall be
fixed by the Committee; provided, however, that an Incentive Stock Option may be
granted only within the ten-year period commencing from the Effective Date and
may only be exercised within ten years of the date of grant (or five years in
the case of an Incentive Stock Option granted to an optionee who, at the time of
grant, owns Common Stock possessing more than 10% of the total combined voting
power of all classes of stock of the Company ("10% Stockholder").

                  (b)      Exercise Price. The exercise price per share of
Common Stock purchasable under a Stock Option shall be determined by the
Committee at the time of grant and may not be less than 100% of the Fair Market
Value on the day of grant; provided, however, that the exercise price of an
Incentive Stock Option granted to a 10% Stockholder shall not be less than 110%
of the Fair Market Value on the date of grant.

                  (c)      Exercisability. Stock Options shall be exercisable at
such time or times and subject to such terms and conditions as shall be
determined by the Committee and as set forth in Section 10, below. If the
Committee provides, in its discretion, that any Stock Option is

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exercisable only in installments, i.e., that it vests over time, the Committee
may waive such installment exercise provisions at any time at or after the time
of grant in whole or in part, based upon such factors as the Committee shall
determine.

                  (d)      Method of Exercise. Subject to whatever installment,
exercise and waiting period provisions are applicable in a particular case,
Stock Options may be exercised in whole or in part at any time during the term
of the Option, by giving written notice of exercise to the Company specifying
the number of shares of Common Stock to be purchased. Such notice shall be
accompanied by payment in full of the purchase price, which shall be in cash or,
if provided in the Agreement, either in shares of Common Stock (including
Restricted Stock and other contingent awards under this Plan) or partly in cash
and partly in such Common Stock, or such other means which the Committee
determines are consistent with the Plan's purpose and applicable law. Cash
payments shall be made by wire transfer, certified or bank check or personal
check, in each case payable to the order of the Company; provided, however, that
the Company shall not be required to deliver certificates for shares of Common
Stock with respect to which an Option is exercised until the Company has
confirmed the receipt of good and available funds in payment of the purchase
price thereof. Payments in the form of Common Stock shall be valued at the Fair
Market Value on the date prior to the date of exercise. Such payments shall be
made by delivery of stock certificates in negotiable form that are effective to
transfer good and valid title thereto to the Company, free of any liens or
encumbrances. Subject to the terms of the Agreement, the Committee may, in its
sole discretion, at the request of the Holder, deliver upon the exercise of a
Nonqualified Stock Option a combination of shares of Deferred Stock and Common
Stock; provided that, notwithstanding the provisions of Section 8 of the Plan,
such Deferred Stock shall be fully vested and not subject to forfeiture. A
Holder shall have none of the rights of a Stockholder with respect to the shares
subject to the Option until such shares shall be transferred to the Holder upon
the exercise of the Option.

                  (e)      Transferability. Except as may be set forth in the
Agreement, no Stock Option shall be transferable by the Holder other than by
will or by the laws of descent and distribution, and all Stock Options shall be
exercisable, during the Holder's lifetime, only by the Holder (or, to the extent
of legal incapacity or incompetency, the Holder's guardian or legal
representative).

                  (f)      Termination by Reason of Death. If a Holder's
employment by the Company or a Subsidiary terminates by reason of death, any
Stock Option held by such Holder, unless otherwise determined by the Committee
at the time of grant and set forth in the Agreement, shall thereupon
automatically terminate, except that the portion of such Stock Option that has
vested on the date of death may thereafter be exercised by the legal
representative of the estate or by the legatee of the Holder under the will of
the Holder, for a period of one year (or such other greater or lesser period as
the Committee may specify at grant) from the date of such death or until the
expiration of the stated term of such Stock Option, whichever period is the
shorter.

                  (g)      Termination by Reason of Disability. If a Holder's
employment by the Company or any Subsidiary terminates by reason of Disability,
any Stock Option held by such Holder, unless otherwise determined by the
Committee at the time of grant and set forth in the Agreement, shall thereupon
automatically terminate, except that the portion of such Stock Option that has
vested on the date of termination may thereafter be exercised by the Holder for
a period of one year (or such other greater or lesser period as the Committee
may specify at the time of grant) from the date of such termination of
employment or until the expiration of the stated term of such Stock Option,
whichever period is the shorter.

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                  (h)      Other Termination. Subject to the provisions of
Section 13.3, below, and unless otherwise determined by the Committee at the
time of grant and set forth in the Agreement, if a Holder is an employee of the
Company or a Subsidiary at the time of grant and if such Holder's employment by
the Company or any Subsidiary terminates for any reason other than death or
Disability, the Stock Option shall thereupon automatically terminate, except
that if the Holder's employment is terminated by the Company or a Subsidiary
without cause or due to Normal Retirement, then the portion of such Stock Option
that has vested on the date of termination of employment may be exercised for
the lesser of three months after termination of employment or the balance of
such Stock Option's term.

                  (i)      Additional Incentive Stock Option Limitation. In the
case of an Incentive Stock Option, the aggregate Fair Market Value (on the date
of grant of the Option) with respect to which Incentive Stock Options become
exercisable for the first time by a Holder during any calendar year (under all
such plans of the Company and its Parent and Subsidiary) shall not exceed
$100,000.

                  (j)      Buyout and Settlement Provisions. The Committee may
at any time, in its sole discretion, offer to repurchase a Stock Option
previously granted, based upon such terms and conditions as the Committee shall
establish and communicate to the Holder at the time that such offer is made.

         5.3      Stock Reload Option. If a Holder tenders shares of Common
Stock to pay the exercise price of a Stock Option ("Underlying Option"), and/or
arranges to have a portion of the shares otherwise issuable upon exercise
withheld to pay the applicable withholding taxes, the Holder may receive, at the
discretion of the Committee, a new Stock Reload Option to purchase that number
of shares of Common Stock equal to the number of shares tendered to pay the
exercise price and the withholding taxes ( but only if such shares were held by
the Holder for at least six months). Stock Reload Options may be any type of
option permitted under the Code and will be granted subject to such terms,
conditions, restrictions and limitations as may be determined by the Committee,
from time to time. Such Stock Reload Option shall have an exercise price equal
to the Fair Market Value as of the date of exercise of the Underlying Option.
Unless the Committee determines otherwise, a Stock Reload Option may be
exercised commencing one year after it is granted and shall expire on the date
of expiration of the Underlying Option to which the Reload Option is related.

SECTION 6.        STOCK APPRECIATION RIGHTS.

         6.1      Grant and Exercise. The Committee may grant Stock Appreciation
Rights to participants who have been, or are being granted, Stock Options under
the Plan as a means of allowing such participants to exercise their Stock
Options without the need to pay the exercise price in cash. In the case of a
Nonqualified Stock Option, a Stock Appreciation Right may be granted either at
or after the time of the grant of such Nonqualified Stock Option. In the case of
an Incentive Stock Option, a Stock Appreciation Right may be granted only at the
time of the grant of such Incentive Stock Option.

         6.2      Terms and Conditions. Stock Appreciation Rights shall be
subject to the following terms and conditions:

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                  (a)      Exercisability. Stock Appreciation Rights shall be
exercisable as shall be determined by the Committee and set forth in the
Agreement, subject to the limitations, if any, imposed by the Code, with respect
to related Incentive Stock Options.

                  (b)      Termination. A Stock Appreciation Right shall
terminate and shall no longer be exercisable upon the termination or exercise of
the related Stock Option.

                  (c)      Method of Exercise. Stock Appreciation Rights shall
be exercisable upon such terms and conditions as shall be determined by the
Committee and set forth in the Agreement and by surrendering the applicable
portion of the related Stock Option. Upon such exercise and surrender, the
Holder shall be entitled to receive a number of shares of Common Stock equal to
the SAR Value divided by the Fair Market Value on the date the Stock
Appreciation Right is exercised.

                  (d)      Shares Affected Upon Plan. The granting of a Stock
Appreciation Right shall not affect the number of shares of Common Stock
available under for awards under the Plan. The number of shares available for
awards under the Plan will, however, be reduced by the number of shares of
Common Stock acquirable upon exercise of the Stock Option to which such Stock
Appreciation Right relates.

SECTION 7.        RESTRICTED STOCK.

         7.1      Grant. Shares of Restricted Stock may be awarded either alone
or in addition to other awards granted under the Plan. The Committee shall
determine the eligible persons to whom, and the time or times at which, grants
of Restricted Stock will be awarded, the number of shares to be awarded, the
price (if any) to be paid by the Holder, the time or times within which such
awards may be subject to forfeiture ("Restriction Period"), the vesting schedule
and rights to acceleration thereof, and all other terms and conditions of the
awards.

         7.2      Terms and Conditions. Each Restricted Stock award shall be
subject to the following terms and conditions:

                  (a)      Certificates. Restricted Stock, when issued, will be
represented by a stock certificate or certificates registered in the name of the
Holder to whom such Restricted Stock shall have been awarded. During the
Restriction Period, certificates representing the Restricted Stock and any
securities constituting Retained Distributions (as defined below) shall bear a
legend to the effect that ownership of the Restricted Stock (and such Retained
Distributions), and the enjoyment of all rights appurtenant thereto, are subject
to the restrictions, terms and conditions provided in the Plan and the
Agreement. Such certificates shall be deposited by the Holder with the Company,
together with stock powers or other instruments of assignment, each endorsed in
blank, which will permit transfer to the Company of all or any portion of the
Restricted Stock and any securities constituting Retained Distributions that
shall be forfeited or that shall not become vested in accordance with the Plan
and the Agreement.

                  (b)      Rights of Holder. Restricted Stock shall constitute
issued and outstanding shares of Common Stock for all corporate purposes. The
Holder will have the right to vote such Restricted Stock, to receive and retain
all regular cash dividends and other cash equivalent distributions as the Board
may in its sole discretion designate, pay or distribute on such Restricted Stock
and to exercise all other rights, powers and privileges of a holder of Common
Stock with respect to such Restricted Stock, with the exceptions that (i) the
Holder will not be entitled to

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delivery of the stock certificate or certificates representing such Restricted
Stock until the Restriction Period shall have expired and unless all other
vesting requirements with respect thereto shall have been fulfilled; (ii) the
Company will retain custody of the stock certificate or certificates
representing the Restricted Stock during the Restriction Period; (iii) other
than regular cash dividends and other cash equivalent distributions as the Board
may in its sole discretion designate, pay or distribute, the Company will retain
custody of all distributions ("Retained Distributions") made or declared with
respect to the Restricted Stock (and such Retained Distributions will be subject
to the same restrictions, terms and conditions as are applicable to the
Restricted Stock) until such time, if ever, as the Restricted Stock with respect
to which such Retained Distributions shall have been made, paid or declared
shall have become vested and with respect to which the Restriction Period shall
have expired; (iv) a breach of any of the restrictions, terms or conditions
contained in this Plan or the Agreement or otherwise established by the
Committee with respect to any Restricted Stock or Retained Distributions will
cause a forfeiture of such Restricted Stock and any Retained Distributions with
respect thereto.

                  (c)      Vesting; Forfeiture. Upon the expiration of the
Restriction Period with respect to each award of Restricted Stock and the
satisfaction of any other applicable restrictions, terms and conditions (i) all
or part of such Restricted Stock shall become vested in accordance with the
terms of the Agreement, subject to Section 10, below, and (ii) any Retained
Distributions with respect to such Restricted Stock shall become vested to the
extent that the Restricted Stock related thereto shall have become vested,
subject to Section 10, below. Any such Restricted Stock and Retained
Distributions that do not vest shall be forfeited to the Company and the Holder
shall not thereafter have any rights with respect to such Restricted Stock and
Retained Distributions that shall have been so forfeited.

SECTION 8.        DEFERRED STOCK.

         8.1      Grant. Shares of Deferred Stock may be awarded either alone or
in addition to other awards granted under the Plan. The Committee shall
determine the eligible persons to whom and the time or times at which grants of
Deferred Stock will be awarded, the number of shares of Deferred Stock to be
awarded to any person, the duration of the period ("Deferral Period") during
which, and the conditions under which, receipt of the shares will be deferred,
and all the other terms and conditions of the awards.

         8.2      Terms and Conditions. Each Deferred Stock award shall be
subject to the following terms and conditions:

                  (a)      Certificates. At the expiration of the Deferral
Period (or the Additional Deferral Period referred to in Section 8.2 (d) below,
where applicable), share certificates shall be issued and delivered to the
Holder, or his legal representative, representing the number equal to the shares
covered by the Deferred Stock award.

                  (b)      Rights of Holder. A person entitled to receive
Deferred Stock shall not have any rights of a Stockholder by virtue of such
award until the expiration of the applicable Deferral Period and the issuance
and delivery of the certificates representing such Common Stock. The shares of
Common Stock issuable upon expiration of the Deferral Period shall not be deemed
outstanding by the Company until the expiration of such Deferral Period and the
issuance and delivery of such Common Stock to the Holder.

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                  (c)      Vesting; Forfeiture. Upon the expiration of the
Deferral Period with respect to each award of Deferred Stock and the
satisfaction of any other applicable restrictions, terms and conditions all or
part of such Deferred Stock shall become vested in accordance with the terms of
the Agreement, subject to Section 10, below. Any such Deferred Stock that does
not vest shall be forfeited to the Company and the Holder shall not thereafter
have any rights with respect to such Deferred Stock.

                  (d)      Additional Deferral Period. A Holder may request to,
and the Committee may at any time, defer the receipt of an award (or an
installment of an award) for an additional specified period or until a specified
event ("Additional Deferral Period"). Subject to any exceptions adopted by the
Committee, such request must generally be made at least one year prior to
expiration of the Deferral Period for such Deferred Stock award (or such
installment).

SECTION 9.        OTHER STOCK-BASED AWARDS.

                  Other Stock-Based Awards may be awarded, subject to
limitations under applicable law, that are denominated or payable in, valued in
whole or in part by reference to, or otherwise based on, or related to, shares
of Common Stock, as deemed by the Committee to be consistent with the purposes
of the Plan, including, without limitation, purchase rights, shares of Common
Stock awarded which are not subject to any restrictions or conditions,
convertible or exchangeable debentures, or other rights convertible into shares
of Common Stock and awards valued by reference to the value of securities of or
the performance of specified Subsidiaries. Other Stock-Based Awards may be
awarded either alone or in addition to or in tandem with any other awards under
this Plan or any other plan of the Company. Each other Stock-Based Award shall
be subject to such terms and conditions as may be determined by the Committee.

SECTION 10.       ACCELERATED VESTING AND EXERCISABILITY.

         10.1     Non-Approved Transactions. If any "person" (as such term is
used in Sections 13(d) and 14(d) of the Exchange Act of 1934, as amended
("Exchange Act")), is or becomes the "beneficial owner" (as referred in Rule
13d-3 under the Exchange Act), directly or indirectly, of securities of the
Company representing 40% or more of the combined voting power of the Company's
then outstanding securities in one or more transactions, and the Board does not
authorize or otherwise approve such acquisition, then the vesting periods of any
and all Stock Options and other awards granted and outstanding under the Plan
shall be accelerated and all such Stock Options and awards will immediately and
entirely vest, and the respective holders thereof will have the immediate right
to purchase and/or receive any and all Common Stock subject to such Stock
Options and awards on the terms set forth in this Plan and the respective
agreements respecting such Stock Options and awards.

         10.2     Approved Transactions. The Committee may, in the event of an
acquisition of substantially all of the Company's assets or at least 50% of the
combined voting power of the Company's then outstanding securities in one or
more transactions (including by way of merger or reorganization) which has been
approved by the Company's Board of Directors, (i) accelerate the vesting of any
and all Stock Options and other awards granted and outstanding under the Plan,
and (ii) require a Holder of any award granted under this Plan to relinquish
such award to the Company upon the tender by the Company to Holder of cash in an
amount equal to the Repurchase Value of such award.

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SECTION 11.       AMENDMENT AND TERMINATION.

         The Board may at any time, and from time to time, amend alter, suspend
or discontinue any of the provisions of the Plan, but no amendment, alteration,
suspension or discontinuance shall be made that would impair the rights of a
Holder under any Agreement theretofore entered into hereunder, without the
Holder's consent.

SECTION 12.       TERM OF PLAN.

         12.1     Effective Date. The Plan shall be effective as of July 31,
2000, subject to the approval of the Plan by the Company's stockholders within
one year after the Effective Date. Any awards granted under the Plan prior to
such approval shall be effective when made (unless otherwise specified by the
Committee at the time of grant), but shall be conditioned upon, and subject to,
such approval of the Plan by the Company's stockholders and no awards shall vest
or otherwise become free of restrictions prior to such approval.

         12.2     Termination Date. Unless terminated by the Board, this Plan
shall continue to remain effective until such time as no further awards may be
granted and all awards granted under the Plan are no longer outstanding.
Notwithstanding the foregoing, grants of Incentive Stock Options may be made
only during the ten year period following the Effective Date.

SECTION 13.       GENERAL PROVISIONS.

         13.1     Written Agreements. Each award granted under the Plan shall be
confirmed by, and shall be subject to the terms, of the Agreement executed by
the Company and the Holder. The Committee may terminate any award made under the
Plan if the Agreement relating thereto is not executed and returned to the
Company within 10 days after the Agreement has been delivered to the Holder for
his or her execution.

         13.2     Unfunded Status of Plan. The Plan is intended to constitute an
"unfunded" plan for incentive and deferred compensation. With respect to any
payments not yet made to a Holder by the Company, nothing contained herein shall
give any such Holder any rights that are greater than those of a general
creditor of the Company.

         13.3     Employees.

                  (a)      Engaging in Competition With the Company; Disclosure
of Confidential Information. If a Holder's employment with the Company or a
Subsidiary is terminated for any reason whatsoever, and within three months
after the date thereof such Holder either (i) accepts employment with any
competitor of, or otherwise engages in competition with, the Company or (ii)
discloses to anyone outside the Company or uses any confidential information or
material of the Company in violation of the Company's policies or any agreement
between the Holder and the Company, the Committee, in its sole discretion, may
require such Holder to return to the Company the economic value of any award
that was realized or obtained by such Holder at any time during the period
beginning on that date that is six months prior to the date such Holder's
employment with the Company is terminated.

                  (b)      Termination for Cause. The Committee may, if a
Holder's employment with the Company or a Subsidiary is terminated for cause,
annul any award granted under this Plan to such employee and, in such event, the
Committee, in its sole discretion, may require such

                                       12
<PAGE>

Holder to return to the Company the economic value of any award that was
realized or obtained by such Holder at any time during the period beginning on
that date that is six months prior to the date such Holder's employment with the
Company is terminated.

                  (c)      No Right of Employment. Nothing contained in the Plan
or in any award hereunder shall be deemed to confer upon any Holder who is an
employee of the Company or any Subsidiary any right to continued employment with
the Company or any Subsidiary, nor shall it interfere in any way with the right
of the Company or any Subsidiary to terminate the employment of any Holder who
is an employee at any time.

         13.4     Investment Representations; Company Policy. The Committee may
require each person acquiring shares of Common Stock pursuant to a Stock Option
or other award under the Plan to represent to and agree with the Company in
writing that the Holder is acquiring the shares for investment without a view to
distribution thereof. Each person acquiring shares of Common Stock pursuant to a
Stock Option or other award under the Plan shall be required to abide by all
policies of the Company in effect at the time of such acquisition and thereafter
with respect to the ownership and trading of the Company's securities.

         13.5     Additional Incentive Arrangements. Nothing contained in the
Plan shall prevent the Board from adopting such other or additional incentive
arrangements as it may deem desirable, including, but not limited to, the
granting of Stock Options and the awarding of Common Stock and cash otherwise
than under the Plan; and such arrangements may be either generally applicable or
applicable only in specific cases.

         13.6     Withholding Taxes. Not later than the date as of which an
amount must first be included in the gross income of the Holder for Federal
income tax purposes with respect to any option or other award under the Plan,
the Holder shall pay to the Company, or make arrangements satisfactory to the
Committee regarding the payment of, any Federal, state and local taxes of any
kind required by law to be withheld or paid with respect to such amount. If
permitted by the Committee, tax withholding or payment obligations may be
settled with Common Stock, including Common Stock that is part of the award that
gives rise to the withholding requirement. The obligations of the Company under
the Plan shall be conditioned upon such payment or arrangements and the Company
or the Holder's employer (if not the Company) shall, to the extent permitted by
law, have the right to deduct any such taxes from any payment of any kind
otherwise due to the Holder from the Company or any Subsidiary.

         13.7     Governing Law. The Plan and all awards made and actions taken
thereunder shall be governed by and construed in accordance with the laws of the
State of Florida (without regard to choice of law provisions); provided,
however, that all matters relating to or involving corporate law shall be
governed by the laws of the State of Florida.

         13.8     Other Benefit Plans. Any award granted under the Plan shall
not be deemed compensation for purposes of computing benefits under any
retirement plan of the Company or any Subsidiary and shall not affect any
benefits under any other benefit plan now or subsequently in effect under which
the availability or amount of benefits is related to the level of compensation
(unless required by specific reference in any such other plan to awards under
this Plan).

         13.9     Non-Transferability. Except as otherwise expressly provided in
the Plan or the Agreement, no right or benefit under the Plan may be alienated,
sold, assigned, hypothecated,

                                       13
<PAGE>

pledged, exchanged, transferred, encumbranced or charged, and any attempt to
alienate, sell, assign, hypothecate, pledge, exchange, transfer, encumber or
charge the same shall be void.

         13.10    Applicable Laws. The obligations of the Company with respect
to all Stock Options and awards under the Plan shall be subject to (i) all
applicable laws, rules and regulations and such approvals by any governmental
agencies as may be required, including, without limitation, the Securities Act
of 1933, as amended, and (ii) the rules and regulations of any securities
exchange on which the Common Stock may be listed.

         13.11    Conflicts. If any of the terms or provisions of the Plan or an
Agreement conflict with the requirements of Section 422 of the Code, then such
terms or provisions shall be deemed inoperative to the extent they so conflict
with such requirements. Additionally, if this Plan or any Agreement does not
contain any provision required to be included herein under Section 422 of the
Code, such provision shall be deemed to be incorporated herein and therein with
the same force and effect as if such provision had been set out at length herein
and therein. If any of the terms or provisions of any Agreement conflict with
any terms or provisions of the Plan, then such terms or provisions shall be
deemed inoperative to the extent they so conflict with the requirements of the
Plan. Additionally, if any Agreement does not contain any provision required to
be included therein under the Plan, such provision shall be deemed to be
incorporated therein with the same force and effect as if such provision had
been set out at length therein.

         13.12    Non-Registered Stock. The shares of Common Stock to be
distributed under this Plan have not been, as of the Effective Date, registered
under the Securities Act of 1933, as amended, or any applicable state or foreign
securities laws and the Company has no obligation to any Holder to register the
Common Stock or to assist the Holder in obtaining an exemption from the various
registration requirements, or to list the Common Stock on a national securities
exchange or any other trading or quotation system, including the Nasdaq National
Market and Nasdaq SmallCap Market.

                                       14
<PAGE>

                                 Plan Amendments

<TABLE>
<CAPTION>
                                                                                                  Initials of
                         Date Approved                                                              Attorney
Date Approved          by Stockholders,            Sections             Description of             Effecting
  by Board               if necessary               Amended               Amendments               Amendment
--------------         ----------------            --------             --------------            -----------
<S>                    <C>                         <C>                  <C>                       <C>

</TABLE>

                                       15<PAGE>
                                                                    EXHIBIT 10.1

                              [NETSTAIRS.COM LOGO]

                              SALES ORDER CONTRACT

Sales Order Number: _________ (Internal Use Only)

On ________day of _________, 200__, this Agreement made has been entered between
and by NetStairs.com, Inc., of 2821 E. Commercial Blvd. Suite 201, Ft.
Lauderdale, Florida 33308 hereinafter referred to as ("NetStairs"), and
_______________________________________________________________________________
Located at ____________________________________________________________________
________________________________________hereinafter referred to as ("CLIENT").

WHEREAS, CLIENT desires to obtain services of NetStairs,

WHEREAS, NetStairs is capable of providing the scope of services in which the
CLIENT has retained NetStairs;

WHEREAS, both parties are desirous to enter into this agreement based on the
following terms and conditions:

1.       DESCRIPTION OF SERVICE.

NetStairs provides to clients the capability of e-mailing video messages also
known as "Cybermercial" through a proprietary process via the World Wide Web.
NetStairs also provides full service production services to clients for
broadcast through e-mailings.

NetStairs shall produce and broadcast on behalf of CLIENT a video message of up
to 30 seconds in length. CLIENT shall work with NetStairs to create, review and
approve script and upon its storyboard approval, set production schedule. Upon
completion of Cybermercial, CLIENT hereby agrees to review, make any post
production changes if necessary, and approve final Cybermercial product before
broadcast.

2.       PAYMENT

         a.       Exhibit A sets forth the Sales Worksheet includes total cost.
                  Upon execution of this Agreement one half of the Total Cost
                  shall be paid. Three (3) days prior to e-mail broadcast the
                  balance of total cost shall be paid.

         b.       From the proceeds of revenue derived from the sale of
                  promotion services provided by NetStairs, CLIENT agrees to pay
                  NetStairs the consideration as set forth on form of Exhibit
                  "A" attached hereto, which is a part of this Agreement. All
                  payment are made payable to NetStairs.com, Inc. in accordance
                  with Exhibit "A."

3.       DELIVERY

Time is of the essence in the performance of this Contract. Broadcast of
CLIENT's video mailing will occur over a three week period commencing with
script development on the date this Agreement has been signed by both parties.

--------------------------------------------------------------------------------
      2821 E. Commercial Blvd. Suite 201, Fort Lauderdale, Fl. 33308. USA.
                        (O) 954-229-5099 (F) 954-229-5077
          http://www.NetStairs.Com.com email: inquiry@NetStairs.Com.com

<PAGE>

                              [NETSTAIRS.COM LOGO]

4.       DISCLAIMER.

CLIENT HEREBY ACKNOWLEDGES AND AGREES THAT THE SERVICE BEING PROVIDED TO CLIENT
IS BROADCAST OVER THE WORLD WIDE WEB OR INTERNET AS IS, WITH ALL HARDWARE AND
TECHNICAL IMPERFECTIONS INHERENTLY COMMON ON THE INTERNET AND THAT NETSTAIRS,
ITS PARTNERS, AND ITS AFFILIATES DO NOT MAKE ANY REPRESENTATION OR WARRANTIES,
EXPRESSED OR IMPLIED, AS TO THE USEFULNESS, ACCURACY, COMPLETENESS, FEASIBILITY,
RELIABILITY OR EFFECTIVENESS OF THE SERVICE OR THAT THE OPERATION OF THE SERVICE
WILL BE UNINTERRUPTED OR ERROR-FREE. WITHOUT LIMITATION, NETSTAIRS HEREBY
DISCLAIMS ALL WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE
IN CONNECTION WITH THE SERVICE. IN NO EVENT SHALL NETSTAIRS BE LIABLE TO ANY
CLIENT FOR ANY FAILURE, DISRUPTION, DOWNTIME, INTERRUPTION, MISCALCULATION,
INCORRECT LINKAGE, AND LOSS OF DATA, DELAY, INACCURACY OR OTHER NONPERFORMANCE
OF THE SERVICE. CURRENT TECHNOLOGY IN USE SUPPORTS IBM, MICROSOFT AND INTEL
COMPATIBLE CHIP BASED OPERATING SYSTEMS AND HARDWARE. APPLE USERS MAY HAVE TO
DOWNLOAD A SUPPLIED DRIVER TO ACCESS VIDEO EMAIL.

5.       LIMITATION OF LIABILITY.

IN NO EVENT SHALL NETSTAIRS BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL,
INCIDENTAL OR CONSEQUENTIAL DAMAGES, INCLUDING, WITHOUT LIMITATION, FOR LOST
PROFITS, IN ANY WAY, ARISING OUT OF OR RELATING TO THE SERVICE, WHETHER OR NOT
NETSTAIRS HAS BEEN ADVISED AS TO THE POSSIBILITY OF SUCH DAMAGES.

6.       ERRORS AND OMISSIONS

The material contained in NetStairs productions have been checked for accuracy;
however, all material is provided without any express or implied warranties.
Neither NetStairs nor its affiliates assume responsibility for any errors or
omissions in the material. In no event shall NetStairs or its affiliates be
liable for any special, indirect or consequential damages resulting from any use
or performance of, or content errors or omissions in the material, even if
notified in advance of the potential for such damages. All users of the material
agree that access to and use of the material is subject to the terms and
conditions stated in this legal notice, as well as all applicable laws.
NetStairs will not be liable for client-produced content that may violate
copyright, trademark or patent laws.

7.       INSPECTION.

CLIENT will have a reasonable time to review all editorial content 3 days before
broadcast. This would include the script before production, the finished video
after production and the email graphic interface prior to broadcast.

8.       TERMINATION

It is hereby agreed that in case of a material breach (violation) by either
party of any of the provisions contained in this Contract, the other party shall
have the right to terminate this Contract at its option upon written notice.
NetStairs reserves the right to discontinue service to any user, with or without
cause or notice to any Client and without liability to such Client or NetStairs.

--------------------------------------------------------------------------------
      2821 E. Commercial Blvd. Suite 201, Fort Lauderdale, Fl. 33308. USA.
                        (O) 954-229-5099 (F) 954-229-5077
          http://www.NetStairs.Com.com email: inquiry@NetStairs.Com.com

<PAGE>

                              [NETSTAIRS.COM LOGO]

9.       FORCE MAJEURE

If performance of this Contract or any obligation under this Contract is
prevented, restricted, or interfered with by causes beyond either party's
reasonable control ("Force Majeure"), and if the party unable to carry out its
obligations gives the other party prompt written notice of such event, then the
obligations of the party invoking this provision shall be suspended to the
extent necessary by such event. The term Force Majeure shall include, without
limitation, acts of God, fire, explosion, vandalism, storm or other similar
occurrence, orders or acts of military or civil authority, or by national
emergencies, insurrections, riots, wars, strikes, lock-outs, work stoppages, or
other labor disputes, supplier failures, shortages, breach, or delays.

The excused party shall use reasonable efforts under the circumstances to avoid
or remove such causes of non-performance and shall proceed to perform with
reasonable dispatch whenever such causes are removed or ceased. An act or
omission shall be deemed within the reasonable control of a party if committed,
omitted, or caused by such party, or its employees, officers, agents, or
affiliates.

10.      DISPUTE RESOLUTION

In the event, any dispute or controversy arising out of or relating to this
Contract, the parties agree to exercise their best efforts to resolve the
dispute as soon as possible. The parties shall, without delay, continue to
perform their respective obligations under this Contract, which are not effected
by the dispute. To invoke the dispute resolution process set forth in this
paragraph, the invoking party shall give to the other party written notice of
its decision to do so, including a description of the issues subject to the
dispute and a proposed resolution thereof. Designated representatives of both
parties shall attempt to resolve the dispute within five (5) working days after
such notice. If those designated representatives cannot resolve the dispute, the
parties shall meet at a mutually agreeable location and describe the dispute and
their respective proposals for resolution by a designated representative of both
parties, who shall act in good faith to resolve the dispute. If the dispute is
not resolved within 30 calendar days after such meeting, the dispute shall be
submitted to binding arbitration in accordance with the Arbitration provision of
this Contract.

11.      ARBITRATION.

Any controversies or disputes arising out of or relating to this Contract shall
be resolved by binding arbitration in accordance with the then current
Commercial Arbitration Rules of the American Arbitration Association. The
parties shall endeavor to select a mutually acceptable arbitrator knowledgeable
about issues relating to the subject matter of this Contract. In the event the
parties are unable to agree to such a selection, each party will select an
arbitrator and the arbitrators in turn shall select a third arbitrator. The
arbitration shall take place at a location that is reasonably centrally located
between the parties, or otherwise mutually agreed upon by the parties.

All documents, materials, and information in the possession of each party that
are in any way relevant to the claim(s) or dispute(s) shall be made available to
the other party for review and copying no later than 30 days after the notice of
arbitration is served.

The arbitrator(s) shall not have the authority, power, or right to alter,
change, amend, modify, add, or subtract from any provision of this Contract or
to award punitive damages. The arbitrator shall

--------------------------------------------------------------------------------
      2821 E. Commercial Blvd. Suite 201, Fort Lauderdale, Fl. 33308. USA.
                        (O) 954-229-5099 (F) 954-229-5077
          http://www.NetStairs.Com.com email: inquiry@NetStairs.Com.com
<PAGE>

                              [NETSTAIRS.COM LOGO]

have the power to issue mandatory orders and restrain orders in connection with
the arbitration. The award rendered by the arbitrator shall be final and binding
on the parties, and judgment may be entered thereon in any court having
jurisdiction. The agreement to arbitration shall be specifically enforceable
under the prevailing arbitration law. During the continuance of any arbitration
proceeding, the party shall continue to perform their respective obligations
under this Contract.

12.      COLLECTION OF PAYMENT

All production payments must be paid in full at the time of execution of this
Agreement along with 50% deposit on Cybermercial transmission. CLIENT hereby
agrees to redeem the remaining 50% balance of the payment 3 days prior to
transmission of Cybermercial.

If CLIENT should fail to make any of the payments set out in the above schedule,
NetStairs at its option may treat the CLIENT's failure to pay as a material
breach of this Contract, and may keep the deposit and terminate this Contract
and/or seek legal remedies.

13.      CONFIDENTIALITY.

Both parties acknowledge that during the course of this Contract, each may
obtain confidential information regarding the other party's business. Both
parties agree to treat all such information and the terms of this Contract as
confidential and to take all reasonable precautions against disclosure of such
information to unauthorized third parties during and after the term of this
Contract. Upon request by either party, all documents relating to the
confidential information will be returned to such owner.

14.      REVERSE ENGINEERING/TAMPERING

Client hereby agrees and acknowledges that under no circumstances either
directly or indirectly, implied or consequential shall reverse engineer or
tamper with the content of Cybermercial at any time without written consent of
the Company. Failure to comply shall result in an irreparable damage and the
company shall seek legal action to protect its rights and obtain financial
remuneration for such damages, lost revenue and other related matters but not
limited to legal fees and court costs.

15.      CYBERMERCIAL FORM & COPYRIGHT PROTECTION

Client hereby acknowledges and agrees that NetStais.com and Cybermercial are
registered trademarks of the Company. The Company hereby acknowledges that the
video content produced and or supplied by or for the Client shall remain the
property of the Client at all times and Client hereby Agrees and acknowledges
that the converted video content supplied by the Client in form of Cybermercial
shall remain as property of NetStairs.com and it shall not be used for any
purpose whatsoever without written consent of the Company. The Cybermercial
produced and or converted video content Cybermercial shall be broadcasted
exclusively by NetStairs.com

--------------------------------------------------------------------------------
      2821 E. Commercial Blvd. Suite 201, Fort Lauderdale, Fl. 33308. USA.
                        (O) 954-229-5099 (F) 954-229-5077
          http://www.NetStairs.Com.com email: inquiry@NetStairs.Com.com

<PAGE>

                              [NETSTAIRS.COM LOGO]

16.      USE OF CYBERMERCIAL TRADEMARK

The Company hereby grants the use of "Cybermercial Powered by NetStairs.com"
logo on all broadcasted Cybermercials on behalf of Client in form of watermark
or displayed stamp to the client and such a logo shall not be used for any other
purpose without written consent of the Company.

17.      ASSIGNMENT.

It is agreed by the parties that there will be no assignment or transfer of this
Contract, nor any interest in this Contract. Action by a party in violation of
this provision will dismiss the other party from any further obligations arising
from this Contract.

18.      ENTIRE CONTRACT.

This Contract contains the entire agreement of the parties and there are no
other promises or conditions in any other agreement whether oral or written.
This Contract supersedes any prior written or oral agreements between the
parties.

19.      SEVERABILITY.

 If any provision of this Contract shall be held to be invalid or unenforceable
for any reason, the remaining provisions shall continue to be valid and
enforceable. If a court finds that any provision of this Contract is invalid or
unenforceable, but that by limiting such provision it would become valid and
enforceable, then such provision shall be deemed to be written, construed, and
enforced as so limited.

20.      WAIVER OF CONTRACTUAL RIGHT.

NetStairs' failure not to exercise or enforce any right or provision of this
agreement shall not constitute a waiver of other rights or provisions, or as a
modification or amendment of this contract.

If any provision of this contract shall be held to be invalid or unenforceable,
then (i) the validity of other provisions of this contract shall not in any way
be affected or impaired thereby, and (ii) such provision shall be reformed to
the extent necessary to make such provision valid and enforceable.

This contract shall be governed by, and construed in accordance with the laws of
the State of Florida, excluding conflicts of law provisions.

21.      APPLICABLE LAW.

The laws of the State of Florida, Broward County, shall govern this Agreement.
The parties have executed this Agreement, the date executed as written in first
page of the Agreement.

--------------------------------------------------------------------------------
      2821 E. Commercial Blvd. Suite 201, Fort Lauderdale, Fl. 33308. USA.
                        (O) 954-229-5099 (F) 954-229-5077
          http://www.NetStairs.Com.com email: inquiry@NetStairs.Com.com

<PAGE>

                              [NETSTAIRS.COM LOGO]

IT IS HEREBY AGREED AND ACCEPTED.

CLIENT / Company Name:____________________________________________

By:      X________________________________________________________

Print Name:_______________________________________________________

Title:   _________________________________________________________

NETSTAIRS.COM, INC.

By:      X________________________________________________________

Authorized Personnel:_____________________________________________

Title:   _________________________________________________________

--------------------------------------------------------------------------------
      2821 E. Commercial Blvd. Suite 201, Fort Lauderdale, Fl. 33308. USA.
                        (O) 954-229-5099 (F) 954-229-5077
          http://www.NetStairs.Com.com email: inquiry@NetStairs.Com.com

<PAGE>

                              [NETSTAIRS.COM LOGO]

                          CYBERMERCIAL SALES WORKSHEET

Contact Name:

--------------------------------------------------------------------------------
Company Name:

--------------------------------------------------------------------------------
Company Address Line 1:

--------------------------------------------------------------------------------
Company Address Line 2:

--------------------------------------------------------------------------------
City:                            State:                        Zip:

--------------------------------------------------------------------------------
Phone:  (   )   --                  Fax: (    )      --

--------------------------------------------------------------------------------
Email:

--------------------------------------------------------------------------------
Amount of e-mailing:

--------------------------------------------------------------------------------
Start Date of e-mailing:   /   /       Ending Date of e-mailing:    /   /

--------------------------------------------------------------------------------
Promotion Summary:

Comments:
--------------------------------------------------------------------------------

EXHIBIT A

REPRESENTATION AND WARRANTIES:

CLIENT represents that all matters stated below shall be its responsibility:

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

--------------------------------------------------------------------------------
      2821 E. Commercial Blvd. Suite 201, Fort Lauderdale, Fl. 33308. USA.
                        (O) 954-229-5099 (F) 954-229-5077
          http://www.NetStairs.Com.com email: inquiry@NetStairs.Com.com

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