Document:

Amended and Restated Limited Liability Company Operating Agreement

 Exhibit 10.20 
  
 AMENDED AND RESTATED 
 LIMITED LIABILITY COMPANY OPERATING AGREEMENT 
 OF 
 NAPSTER, LLC 
  
 AMENDED AND RESTATED LIMITED LIABILITY COMPANY OPERATING AGREEMENT of Napster, LLC (the “Agreement”), dated as of May 19, 2003 (the
“Effective Date”), by and between Roxio, Inc., a Delaware corporation, as the managing member (“Roxio”), and UMG Duet Holdings, Inc., a Delaware corporation (“UMG”), and SMEI Duet Holdings, Inc., a Delaware corporation
(“SMEI”), as the non-managing members (collectively with Roxio, the “Members”). 
  
 W I T N E S S E T H: 
  
 WHEREAS, on May 19, 2003 Napster, LLC, which previously conducted its business as a Delaware general partnership under the name Duet I GP, was converted into a limited liability company pursuant to and in accordance
with the provisions of the Delaware Limited Liability Company Act (the “Act”); 
  
 WHEREAS, on the date hereof, pursuant to the Purchase Agreement, Roxio purchased Interests equal to 99.6% of the issued and outstanding Interests of the Company; 
  
 WHEREAS, the Members now desire to amend and restate the Company’s
original limited liability company operating agreement so as to admit Roxio as the managing member; and 
  
 WHEREAS, the Members hereby continue such limited liability company for the purposes and on the terms and conditions set forth in this Agreement.

  
 NOW, THEREFORE, in consideration of the mutual promises of the
parties hereto, and for other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, it is mutually agreed by and among the parties hereto as follows: 
  
 ARTICLE I 
  
 DEFINITIONS AND GENERAL PROVISIONS 
  
 1.01    Certain Definitions.  As used herein:

  
 “Accountants” has the meaning specified in Section
4.05, provided, however, with respect to any audited financial statements of Roxio, the term “Accountants” means the certified public accounting firm engaged by Roxio to audit such financial statements. 
  
 “Act” shall mean the Limited Liability Company Act of the State of
Delaware, as the same may be amended from time to time. 
  
 “Affiliate” shall mean, with respect to any Person, any other Person who controls, is controlled by or is under common control with such Person. 

 “Aggregate Company Tax Liability” means, with respect to a Non-managing Member, the income tax
liability assumed to be imposed with respect to such Non-managing Member’s share of the Company’s taxable income (including, without limitation, allocations pursuant to Section 704(c) of the Code) pursuant to Exhibit B since the inception
of the Company through the end of the relevant Fiscal Year (excluding allocations with respect to Preferred Distribution Amounts), giving effect to such Member’s share of losses from the Company and computed at the highest federal and state tax
rates applicable to any Member, less the product of the two rates. 
  
 “Allocations Exhibit” means Exhibit B. 
  
 “Capital Contribution” means a contribution by a Member to the capital of the Company pursuant to this Agreement. 
  
 “Certificate” means the Certificate of Formation of the Company as filed with the Secretary of State of Delaware, as it shall be amended from
time to time. 
  
 “Change of Control” means the
occurrence of any of the following, whether in a single transaction or a series of related transactions: (i) the sale, lease, transfer, conveyance or other disposition (including by way of merger or consolidation) of all or substantially all of (A)
the assets of the Company or of Roxio, (B) the Napster Assets or the business operated under, or in connection with, the name “Napster” or any abbreviation or variation thereof, or (C) the Company or Roxio and its subsidiaries taken as a
whole, to any “person” or “group” (as such terms are used in Section 13(d)(3) of the Exchange Act); provided, that, a transaction where the beneficial owners (as such term is defined in Rule 13d-3 and Rule 13d-5 under the
Exchange Act), directly or indirectly, of a majority of the voting stock of the Company or Roxio immediately prior to such transaction “beneficially own,” directly or indirectly, 50% or more of the voting stock of such “person”
or “group” immediately after such transaction will not be a Change of Control; (ii) the failure of Roxio to legally and beneficially own a majority of the issued and outstanding equity interests, and a majority of the voting equity, of the
Company; (iii) the approval by the holders of equity of the Company or of Roxio of a plan for the liquidation or dissolution of the Company or Roxio, or (iv) the consummation of any transaction (including, without limitation, any merger or
consolidation) the result of which is that any “person” (as defined above), or a “group” (as defined above) becomes the “beneficial owner” (as defined above), directly or indirectly, of more than 50% of the voting
equity of the Company or Roxio. For purposes of this definition, any transfer of an equity interest in an entity that was formed for the purpose of acquiring voting equity of the Company or Roxio will be deemed to be a transfer of such portion of
such voting equity as corresponds to the portion of the equity of such entity that has been so transferred. 
  
 “Code” means the Internal Revenue Code of 1986, as amended. Any reference to a section of the Code shall include a reference to any amendatory
or successor provision thereto. 
  
 “Company” has the
meaning specified in Section 1.02. 
  
 “Consolidated” or
“consolidated,” when used with reference to any accounting term, means the amount described by such accounting term, determined on a consolidated basis in accordance with GAAP, after elimination of intercompany items. 
  

 2 

 “Consolidated Cash Flow” means, with respect to Roxio for any period as of any date, the
consolidated cash flows from operations and cash flows from investing activities, in each case based on Net Income from such period, all as calculated in accordance with GAAP under FASB 95. For this calculation, however, amortization expenses from
goodwill and intangibles (i) arising from acquisitions of any Non-Software Business for consideration consisting solely or in part of equity in Roxio (other than any such expenses in connection with the Transactions) will be added back until such
expenses in the aggregate total ten million dollars $10,000,000, after which point no further such expenses will be added back and (ii) arising from acquisitions of any Non-Software Business solely for cash consideration shall be added back without
limitation as to amount; provided that any amortization expenses from goodwill and intangibles arising from acquisitions of any Non-Software Business for consideration consisting partly of cash and partly of Roxio equity shall be allocated on
a pro rata basis between clauses (i) and (ii) based on the relative percentages of cash and equity comprising the acquisition consideration. (For example, and without limiting the foregoing, if, in a particular period, amortization expenses totaling
$1,000,000 were attributable to a Non-Software Business acquisition in which the acquisition consideration consisted of 50% cash and 50% equity, $500,000 of such expenses would count toward and be subject to the aggregate $10,000,000 limit specified
in clause (i) above and $500,000 of such expenses would be treated as amortization expenses arising from an all-cash acquisition and added back to determine Consolidated Cash Flow.) If and to the extent Roxio or any of its Subsidiaries incurs any
expenses for the benefit of the Non-Software Business, Roxio shall allocate such expenses to reduce Net Income in a commercially reasonable manner. 
  
 “Contribution Percentage” means the percentage that is equal to the Capital Contribution made by a Member expressed as a percentage of all of
the Capital Contributions made by the Members, or such percentages as specified in Exhibit A hereto, as such exhibit may be amended from time to time. 
  
 “Cumulative Cash Flow” means, as of any date of determination, the Consolidated Cash Flow for Roxio for the period commencing on the Effective
Date and ending as of such date of determination. 
  
 “Dispute Resolution Firm” has the meaning specified in Section 4.03(b). 
  
 “Effective Date” has the meaning in the preamble to this Agreement. 
  
 “Exchange Act” means the Securities Exchange Act of 1934, as amended, and the rules and regulations promulgated thereunder. 
  
 “Fiscal Quarter” means (i) the period commencing on the Effective
Date and ending on June 30, 2003, (ii) any subsequent three-month period commencing on each of January 1, April 1, July 1 and October 1 and ending on the last date before the next such date and (iii) the period commencing on the immediately
preceding January 1, April 1, July 1, or October 1, as the case may be, and ending on the date on which Roxio commences liquidation or dissolution. 
  
 “Fiscal Year” means the period commencing on April 1 and ending on March 31 of the subsequent year except as may otherwise be required by the
Code or Treasury Regulations; provided, however, that (a) in the case of the Company’s first fiscal year, “Fiscal 
  

 3 

 
Year” means the period from and including the date on which the Company is formed under the Act to and including the immediately following March 31 and
(b) the final Fiscal Year of the Company shall end on the date on which the winding up of the Company is completed. 
  
 “GAAP” means generally accepted accounting principles in the United States as in effect from time to time. 
  
 “Indemnified Persons” has the meaning specified in Section 3.03.

  
 “Interest” means, with respect to a Member, any and
all ownership interests and rights of that Member in or with respect to the Company (or any successor entity), including, without limitation, such Company’s right to a share of the net profits and net losses of the Company, its right to
distributions and to a share of the assets of the Company upon liquidation and its right to participate in the management of the affairs of the Company. 
  
 “Liquidating Member” has the meaning specified in Section 8.02. 
  
 “Majority-in-Interest” means such Members whose aggregate Contribution Percentages constitute more than one-half
of the aggregate Contribution Percentages of all Members. 
  
 “Managing Member” means Roxio and any substitute or additional Members who may be admitted as a Managing Member of the Company pursuant to the terms of this Agreement. 
  
 “Members” means the Roxio, UMG, SMEI, and any other Person admitted as a Member subsequent to the date of this
Agreement pursuant to its terms. 
  
 “Napster Assets”
means those assets referred to in Section 6.10(a) of the Purchase Agreement. 
  
 “Net Income” means the net income of Roxio from the Non-Software Business as determined on a consolidated basis pursuant to GAAP; provided, however, that the following items shall be excluded from any
calculation of Net Income hereunder: (i) any income or expense attributable to intangible assets generated from the Transactions and (ii) any tax benefits attributable to (A) the Transactions and/or (B) any operations of Roxio and/or its
Subsidiaries other than the Non-Software Business. For clarity and example, the potential tax benefit from the amortization of the stepped up tax basis of the assets from the Transactions shall not be included in or benefit the Net Income, and the
use of losses from the Non-Software Business to reduce and benefit the consolidated tax return of Roxio shall not benefit the Net Income. The provision of taxes in the Net Income will be calculated as if the Non-Software Business were a stand-alone
tax-paying business entity. 
  
 “Non-managing Member”
means each of UMG and SMEI, and any substitute or additional Member who may be admitted as a Non-managing Member of the Company pursuant to the terms of this Agreement. 
  
 “Non-Software Business” means (i) the businesses of the Company, (ii) any digital content services that are
provided by Roxio or any of its Subsidiaries or Affiliates that are 
  
  

 4 

 
not natural persons, and (iii) any other businesses substantially derived from the businesses referred to in clauses (i) and (ii) above. For the avoidance of
any confusion, the parties agree that no retail software business nor any hardware business shall be included in the Non-Software Business. 
  
 “Notices” has the meaning specified in Section 9.01. 
  
 “Option Amounts” means the amounts paid to the Non-managing Members under Article VII hereof. 
  
 “Person” means an individual, corporation, association, limited
liability company, limited liability partnership, partnership, estate, trust, unincorporated organization or a government or any agency or political subdivision thereof. 
  
 “Preferred Distribution Amount” has the meaning specified in Section 6.02(a). 
  
 “Preferred Distribution Calculation” has the meaning specified in
Section 6.03(b). 
  
 “Preferred Distribution Cap” means
an amount equal to fifty percent (50%) of the lesser of (i) $37,499,999 less the Share Value and (ii) $12.5 million. 
  
 “Purchase Agreement” means the agreement for the purchase of the Interests by Roxio by and among Roxio, UMG and SMEI entered into as of the
Effective Date. 
  
 “Share Value” means an amount equal
to (i) the aggregate number of Roxio Shares (as defined in the Purchase Agreement), multiplied by (ii) the average of the closing prices for a share of Roxio’s Common Stock on the NASDAQ Stock Market over the ten (10) trading day period
commencing on the fifth business day following the Effective Date. 
  
 “Subsidiary” means with respect to any Person, any entity directly or indirectly controlled by such Person. 
  
 “Threshold Amount” means an amount equal to the sum of the Share Value and $12.5 million. 
  
 “Transactions” has the meaning given in the Purchase Agreement .

  
 “Transfer” means any direct or indirect sale,
assignment, gift, hypothecation, pledge or other disposition, whether voluntary or by operation of law, by sale of stock or partnership interests, or otherwise, of an Interest or of any entity which directly or indirectly through one or more
intermediaries holds an Interest. 
  
 “Treasury
Regulations” means the regulations promulgated by the U.S. Department of the Treasury under the Code. 
  
 1.02    Name.  The name of the limited liability company being formed is Napster, LLC (the “Company”). 

 

 5 

 1.03    Principal Place of Business; Office.  The Company’s principal
place of business shall be at such place in the United States as the Managing Member shall designate from time to time. The office of the Company will be located at 28 West 44th Street, New York, NY 10036, or any other place in the United States determined by the Managing Member. The registered agent for service of process and the
registered office shall be that Person and location reflected in the Certificate as filed in the office of the Delaware Secretary of State. 
  
 1.04    Purposes.  The purposes of the Company shall be to conduct any lawful business, purpose or activity which may be
engaged in by a limited liability company organized under the Act, as such business activities may be determined by the Managing Member from time to time. The Company shall have the power to do any and all acts and things necessary, appropriate,
proper, advisable, incidental to or convenient for the furtherance and accomplishment of such purposes, and for the protection and benefit of its business. 
  
 1.05    Duration.  The Company shall be formed upon the filing of a Certificate of Formation with the Office of the
Secretary of State of Delaware pursuant to the Act and shall continue until dissolved pursuant to Section 8.01. 
  
 1.06    Limitation of Liability.  The liability of each Member and each employee of the Company, if any, to third parties
for obligations of the Company shall be limited to the fullest extent provided in the Act and other applicable law. 
  
 ARTICLE II 
  
 CAPITAL CONTRIBUTIONS; OTHER FINANCING; 
 INTERESTS IN THE COMPANY 
  
 2.01    Capital Contributions.  Each Member
shall have Contribution Percentages as set forth in such Exhibit A, which Contribution Percentages shall be adjusted in Exhibit A from time to time to properly reflect the admission of new Members (if any) or any other event having an effect on a
Member’s Contribution Percentage. No Member shall be required to make any additional Capital Contribution to the Company. 
  
 2.02    Withdrawal of Capital; Limitation on Distributions.  No Member shall be entitled to withdraw any part of its Capital
Contributions to, or to receive any distributions from, the Company except as provided in Articles VI and VIII. No Member shall be entitled to demand or receive (i) interest on its Capital Contributions or (ii) any property from the Company other
than cash except as provided in Section 8.02. 
  
 2.03    Restrictions on Transfers.  A Member may Transfer all, but not less than all, of its Interest in the Company with the prior written consent of the Managing Member, which consent shall not be
unreasonably withheld or delayed, provided that a Member may Transfer all, but not less than all, of its Interest to another Member of the Company or to an Affiliate without the prior written consent of the Managing Member,
provided, further, that in the event any Non-managing Member effects any Transfer of its Interest in the Company permitted hereunder, then the transferee with respect to such permitted Transfer shall have the benefit of all rights
under Section 4.03(a) and Section 4.05 of this Agreement, subject to reasonable confidentiality interests of Roxio and any Affiliates of Roxio. Neither the Interests (or any interest therein) may be Transferred if such Transfer would cause there to
be more than 95 “partners” in the Company 
  

 6 

 
for purposes of Treasury Regulation .7704-1(h). The Managing Member may require an unqualified opinion of counsel to the effect that any Transfer may be
effected without registration under the Securities Act of 1933, as amended, and without causing the Company to be a publicly traded partnership for federal income tax purposes. Upon an approved Transfer, Exhibit A hereto shall be amended
accordingly. Any Transfer in violation of this Section 2.03 shall be null and void ab initio. 
  
 ARTICLE III 
  
 MANAGEMENT 
  
 3.01    Management by the Managing Member. 
  
 (a)    General Provisions.  The management of the Company shall be vested solely in the Managing Member. The Managing Member shall have the exclusive power and authority on behalf and in
the name of the Company to carry out the purposes of the Company to perform all acts and enter into and perform all contracts and other undertakings which it may deem necessary or advisable in connection therewith and to take any and all actions not
inconsistent with the limitations contained in this Agreement necessary to operate the business of the Company. 
  
 (b)    Delegation of Powers.  The Members may by an instrument in writing delegate their powers, but not
their responsibilities, to officers or agents or employees of the Company or of any Member or to any other Person; provided, however, that no Person shall be entitled to rely on such delegation unless presented with a copy of such written
instrument. 
  
 (c)    Bank
Accounts.  The Managing Member shall cause the Company to open and maintain bank accounts, and all funds of every kind and nature received by the Company shall be deposited in such accounts. Signatories for such accounts shall be
authorized from time to time by the Managing Member. 
  
 3.02    Admission of New Members.  New or additional Members may be admitted to the Company at any time upon the written consent of the Managing Member. In the event of the admission of new or additional
Members, Exhibit A shall be amended accordingly. Notwithstanding the foregoing, no new or additional Members may be admitted to the Company if such admission would cause the Company to be treated as an association taxable as a corporation for
federal income tax purposes, cause the Company to be classified as a “publicly traded partnership” within the meaning of Section 7704 of the Code, violate or cause the Company to violate any applicable federal, state, local or foreign law,
rule or regulation including, without limitation, the Securities Act of 1933, as amended, or any other applicable federal, state, local or foreign securities laws, rules or regulations, or cause the Company to be an investment company required to be
registered under the Investment Company Act of 1940, as amended. 
  
 3.03 Indemnification. Any Person made, or threatened to be made, a party to any action or proceeding, whether civil, criminal, administrative or investigative, by reason of the fact that such Person is or was (i) a Member, or (ii) an
employee, officer, director, shareholder or partner of a Member, or (iii) such other persons (including employees of the 
  

 7 

 
Company) as the Managing Member may designate from time to time, in its sole and absolute discretion (collectively, the “Indemnified Persons”),
shall be indemnified by the Company for any losses or damage sustained with respect to such action or proceeding, and the Company shall advance such Indemnified Person’s reasonable related expenses to the fullest extent permitted by law. The
Company shall have the power to purchase and maintain insurance on behalf of the Indemnified Persons against any liability asserted against or incurred by them. The duty of the Company to indemnify the Indemnified Persons under this Section shall
not extend to actions or omissions of any Indemnified Person which are grossly negligent or which involve fraud, misrepresentation, bad faith, or other willful misconduct by such Indemnified Person or which are in material breach or violation by
such Indemnified Person of this Agreement or which are in derogation of the fiduciary duties owed by such Indemnified Person to the Company and the Members, in each case as determined by a court of competent jurisdiction. No Indemnified Person shall
be liable to the Company or any other Member for actions taken in good faith. The duty of the Company to indemnify the Indemnified Persons under this Section 3.03 shall be limited to the assets of the Company, and no recourse shall be available
against any Member for satisfaction of such indemnification obligations of the Company. Notwithstanding the foregoing or any contrary provision of this Agreement, no Person shall be entitled to indemnification from the Company pursuant to this
Section 3.03 in respect of any matter as to which such Person is obligated to provide indemnification to another Person pursuant to the Purchase Agreement. 
  
 ARTICLE IV 
  
 ALLOCATIONS AND OTHER TAX AND ACCOUNTING MATTERS 
  
 4.01    Allocations.  Income, gain, loss and deduction of the Company shall be allocated for federal income tax and
applicable state and local income tax purposes pursuant to the provisions of the Allocations Exhibit. 
  
 4.02    Books of Account.  At all times during the continuance of the Company, the Managing Member shall maintain or cause
to be maintained full, true, complete and correct books of account in accordance with GAAP wherein shall be entered particulars of all monies, goods or effects belonging to or owing to or by the Company, or paid, received, sold or purchased in the
course of the Company’s business, and all of such other transactions, matters and things relating to the business of the Company as are usually entered in books of account kept by persons engaged in a business of a like kind and character. In
addition, the Managing Member shall cause the Company to keep all records as required to be kept pursuant to the Act. The books and records of account shall be kept at the principal office of the Company, and the Members shall at all reasonable
times have access to such books and records and the right to inspect the same. 
  
 4.03    Right to Inspect and Audit; Dispute Resolution. 
  
 (a)    Each Member shall have the right, at its expense, to examine and/or audit all the books of account or financial
records of the Company, to make copies or extracts therefrom, and to discuss the financial condition and accounts and records of the Company with the officers of the Company, the Managing Member and the Accountants. Roxio shall additionally provide,
and shall cause its applicable Subsidiaries to provide, to the Non-managing Members reasonable access to their respective books and records pertaining to the Non-Software Business for purposes of the Preferred Distribution 
  

 8 

 
Calculation and/or the determination of any payment due to the Non-managing Members pursuant to Section 6.03(c) hereof. 
  
 (b)    In the event of a disagreement
regarding any financial records or a Preferred Distribution Calculation or any matter related thereto (e.g., any financial statements delivered pursuant to Section 4.03(a) or any expense allocation as contemplated in the last sentence of the
definition of Consolidated Cash Flow), upon written notice, the parties shall in good faith attempt to resolve such disagreement within fifteen (15) calendar days of the date of such notice. If the parties cannot agree within such fifteen (15)-day
period, such parties shall each submit their positions, together with the basis for such positions, to any mutually acceptable third party (or, if such parties cannot so agree, a “Big 4” accounting firm that has not represented any of the
parties to such disagreement within the prior two (2) year period) (the “Dispute Resolution Firm”). Such third party shall have thirty (30) calendar days to resolve each disagreement, choosing either the Managing Member’s or the
Non-managing Member’s basis for each position. The Managing Member shall then revise the financial statements prepared for purposes of the Preferred Distribution Calculation, if necessary, to reflect the resolution of each disagreement, and
shall distribute any additional Preferred Distribution Amounts due as a result thereof. The Managing Member shall ensure that all such future financial statements and Preferred Distribution Calculations are prepared on a basis consistent with the
resolution of any prior disagreements. The Managing Member and the Non-managing Members shall utilize the same mutually acceptable third party for all future disagreements under this Section 4.03 until and unless such third party declines to
participate in any dispute resolution, in which case the Managing Member and the Non-managing Members shall, in the event of a subsequent disagreement, select another such third party to resolve any differences. The Managing Member shall pay fifty
percent (50%) of any third party’s costs and expenses associated with any disagreement resolved under this Section 4.03; the Non-managing Member party to such dispute shall pay the remaining fifty percent (50%) of such costs and expenses.

  
 4.04    Termination of Rights and
Obligations.  The rights and obligations of the Non-managing Members under Section 4.03 of this Agreement shall terminate on the first to occur of (i) the receipt by the Non-managing Members of Preferred Distribution Amounts collectively
equal to the Preferred Distribution Cap, (ii) a Change of Control with respect to the Company or Roxio described in Section 6.02(c)(iii) (unless there is then pending any dispute with respect to any Preferred Distribution Amount, in which event the
rights of the Non-managing Members pursuant to Section 4.03 shall continue until the resolution of any such dispute) or (iii) the receipt by the Non-managing Members of the full amount payable to them upon a Change of Control described in Sections
6.02(c)(i) or 6.02(c)(ii) (unless there is then pending any dispute with respect to any Preferred Distribution Amount, in which event the rights of the Non-managing Members pursuant to Section 4.03 shall continue until the resolution of any such
dispute). 
  
 4.05    Reports.  The
Managing Member shall cause the firm or firms of independent certified public accountants selected by the Managing Member on behalf of the Company (the “Accountants”) to audit the books and records of the Company and to prepare statements
and reports in connection therewith, and the Managing Member shall cause to be delivered to the Members, promptly after their preparation, copies of financial statements for the Company (balance sheets, statement of income, statement of
partners’ equity and statement of 
  

 9 

 
cash flows) prepared in accordance with GAAP and accompanied by an independent auditor’s report, together with the reports thereon, and all
supplementary schedules and information, prepared by the Accountants. 
  
 4.06    Audits.  Not less frequently than annually, the books and records of the Company shall be audited by the Accountants. 
  
 4.07    Tax Elections and Returns.  All elections required or permitted to be made by the
Company under any applicable tax law shall be made by the Managing Member. The Managing Member shall cause the Accountants to prepare and file all state and federal tax returns of the Company on a timely basis, and shall furnish copies thereof to
the Members with required partnership schedules showing allocations of book and tax items. 
  
 4.08    Tax Matters Partner.  The Managing Member is hereby designated as the “Tax Matters Partner” within the meaning of Section 6231(a)(7) of the Code for the Company;
provided, however, in exercising its authority as Tax Matters Partner it shall be limited by the provisions of this Agreement affecting tax aspects of the Company. 
  
 4.09    Partnership and Partner Status.  Each Member acknowledges that it understands and
intends that the arrangement created hereunder is a partnership for federal (and applicable state and local) income tax purposes and that it intends and expects to be treated as a partner thereof for such purposes. The Members agree that, unless
otherwise required by appropriate tax authorities, neither the Company nor any Member shall file or cause to be filed annual returns, reports or other forms inconsistent with such stated intent. No election to treat the Company other than as a
partnership for federal income tax purposes or any relevant state or local tax purposes shall be made by or on behalf of the Company or any Member. 
  
 ARTICLE V 
  
 EMPLOYMENT OF AFFILIATES 
  
 5.01    Parties Employed.  Subject to the approval of the Managing Member, the Company may contract for services to be performed for the Company by Members or Affiliates of any Member. In
the case of the employment of a Member or of Affiliates of a Member, the compensation to be paid by the Company to such Member or Affiliates shall be not greater than the compensation generally paid to third parties for comparable services in
comparable locations. 
  
 ARTICLE VI 
  
 DISTRIBUTIONS 
  
 6.01    Regular Distributions to All
Members.  Except as otherwise provided in this Article VI, distributions shall be made to the Members at such time and in such amounts as determined by the Managing Member and shall be made among the Members in cash or other property as
the Managing Member shall determine. Distributions pursuant to this Section 6.01 shall be made according to the Member’s respective Contribution Percentages. 
  
 6.02    Special Distributions to the Non-managing Members. 
  

 10 

 (a)    Notwithstanding the foregoing, and subject to Section 6.02(b)
below and to Roxio’s rights under the Purchase Agreement, including without limitation its offset rights pursuant to Section 7.6 of the Purchase Agreement, the Company shall distribute to each of the Non-managing Members a preferred cash
distribution (each such distribution, a “Preferred Distribution Amount”), on a quarterly basis, in an amount equal to ten percent (10%) of the Cumulative Cash Flow, without duplication. 
  
 (b)    For the avoidance of doubt, (i)
without limitation of Roxio’s rights under the Purchase Agreement, including without limitation its offset rights pursuant to Section 7.6 of the Purchase Agreement, under no circumstances shall the Non-managing Members be required to return any
Preferred Distribution Amounts to the Company, whether Cumulative Cash Flow decreases as of a subsequent determination date or otherwise and (ii) in no event shall the aggregate distributions pursuant to this Section 6.02 to UMG, SMEI and any other
Persons who, from time to time, hold the Interest held by UMG and SMEI as of the Effective Date collectively exceed an amount equal to two times the Preferred Distribution Cap. 
  
 (c)    Change of Control; Liquidation. 
  
 (i)    Proceeds Equal to or Greater
than $175 Million.  No later than the date, if ever, on which there is (1) a Change of Control of the Company or Roxio after the Effective Date, or (2) a liquidation of the Company pursuant to Article VIII, in either case that results
in Proceeds (as defined below) greater than or equal to $175 million, then (A) the Company shall distribute to each Non-managing Member an amount equal to the Preferred Distribution Cap, less an amount equal to 50% of the aggregate Preferred
Distribution Amounts previously distributed pursuant to Section 6.02(a) and (B) upon the distribution by the Company of the amounts distributable pursuant to the foregoing clause (A), but subject to the procedures of, and the resolution of any
dispute in accordance with, Section 6.02(c)(iv), all rights under Section 6.02(a) and Section 6.02(c) shall immediately terminate. 
  
 (ii)    Proceeds Greater than Threshold Amount.  No later than the date, if ever, on which there is
(1) a Change of Control of the Company or Roxio after the Effective Date, or (2) a liquidation of the Company pursuant to Article VIII, in either case that results in Proceeds greater than the Threshold Amount but less than $175 million, then (x) if
the Change of Control or liquidation occurs before the fourth anniversary of the Effective Date, then the Company shall distribute to each Non-managing Member an amount equal to sixty-five percent (65%) of the Preferred Distribution Cap, less
an amount equal to 50% of the aggregate Preferred Distribution Amounts distributed pursuant to Section 6.02(a); (y) if the Change of Control or liquidation occurs on or after the fourth anniversary but before the fifth anniversary of the Effective
Date, then the Company shall distribute to each Non-managing Member an amount equal to forty percent (40%) of the Preferred Distribution Cap, less an amount equal to 50% of the aggregate Preferred Distribution Amounts distributed pursuant to
Section 6.02(a); or (z) if the Change of Control or liquidation occurs on or after the fifth anniversary of the Effective Date, then the Company shall distribute to each Non-managing Member an amount equal to twenty-five percent (25%) of the
Preferred Distribution Cap, less an amount equal to 50% of the aggregate Preferred Distribution Amounts distributed pursuant to Section 6.02(a). Upon the distribution of the amounts distributable pursuant 
  

 11 

 
to this Section 6.02(c)(ii), but subject to the procedures of, and the resolution of any dispute in accordance with, Section 6.02(c)(iv), all rights under
Section 6.02(a) and this Section 6.02(c) shall immediately terminate. 
  
 (iii)    Proceeds Equal to or Less than the Threshold Amount.  No later than the date, if ever, on which there is (1) a Change of Control of the Company or Roxio after the
Effective Date, or (2) a liquidation of the Company pursuant to Article VIII, in either case that results in Proceeds less than the Threshold Amount, then no distribution shall be made to the Non-managing Members, and subject to the procedures of,
and the resolution of any dispute in accordance with, Section 6.02(c)(iv), all rights under Section 6.02(a) (other than to receive any then distributable but not yet paid Preference Distribution Amounts) and this Section 6.02(c) shall immediately
terminate. 
  
 (iv)    Proceeds.  For purposes of this Section 6.02(c), “Proceeds” means (x) in the case of a Change of Control of the Company, the total consideration with respect to the transaction
resulting in such Change of Control (including, without limitation, the amount of all debt for borrowed money assumed in such transaction), (y) in the case of a Change of Control of Roxio, the total consideration with respect to the transaction
resulting in such Change of Control (including, without limitation, the amount of all debt for borrowed money assumed in such transaction), but only to the extent attributable to the Non-Software Business (as reasonably determined by the Managing
Member in good faith); and (z) in the case of a liquidation of the Company, the proceeds from such liquidation net of all liabilities of the Company, except for any intercompany debt owed by the Company to Roxio or any Affiliate of Roxio (other than
such Affiliates who are natural persons). In the event of a Change of Control or liquidation, the Managing Member shall promptly provide to the Non-managing Members a written report of the Managing Member’s calculation of the Proceeds therefrom
(including reasonably sufficient detail to permit each Non-managing Member to understand the basis of such calculation). If the Non-managing Members do not object in writing to the Managing Member within ten (10) business days after the receipt by
the Non-managing Members of such report, the Managing Member’s calculation of Proceeds shall be conclusive and binding for the purpose of Section 6.02(c). If the Non-managing Members object in writing to the Managing Member within ten (10)
business days after receipt by the Non-managing Members of such report, a determination of any disputed calculations of Proceeds shall be made by the Dispute Resolution Firm, with costs of such determination to be shared on a fifty-fifty basis as
between the Managing Member, on the one hand, and the Non-managing Members collectively, on the other hand. 
  
 6.03    Timing of Preferred Distribution Amounts and Reports. 
  
 (a)    Financial Statements.  In addition to the reports provided under
Section 4.05, for purposes of computing the Preferred Distribution Amount, the Managing Member shall deliver to the Non-managing Members the following: 
  
 (i)    no later than the 45th day after the end of each Fiscal Quarter (except for a Fiscal Quarter ended on March 31,
in which case no later than the 90th day after the end of such Fiscal Quarter), consolidated financial statements
for the Non-Software Business as of the end of such quarter, certified by the Chief Financial Officer of Roxio as to the accuracy thereof; and 
  

 12 

 (ii)    promptly after the sending or filing thereof, financial
statements or reports which Roxio has made to its stockholders generally and copies of any regular, periodic and special reports or registration statements which Roxio or any of its subsidiaries files with the Securities and Exchange Commission or
similar governmental authority or any national securities exchange. 
  
 (b)    Preferred Distribution Calculation.  For purposes of computing the Preferred Distribution Amount, no later than the 45th day after the end of each Fiscal Quarter (except for a
Fiscal Quarter ended on March 31, in which case no later than the 90th day after the end of such Fiscal Quarter),
the Company shall calculate the Cumulative Cash Flow as of the last day of such Fiscal Quarter and determine whether any Preferred Distribution Amount is due, and if so, in what amount (the “Preferred Distribution Calculation”). The
Preferred Distribution Calculation as of the last day of each Fiscal Quarter, which shall contain sufficient detail to permit each Member to understand the basis of such Preferred Distribution Calculation and to evaluate the conformity of such
calculation with the requirements set forth in this Article VI, shall be sent by the Company to each Member no later than the 45th day after the end of such Fiscal Quarter (except for the Fiscal Quarter ended on March 31, in which case no later than
the 90th day after the end of such Fiscal Quarter) and the Preferred Distribution Amount, if any, shown as due
thereon shall be distributed by the Company to each of the Non-managing Members in immediately available funds concurrently therewith. 
  
 6.04    Tax Distribution.  Notwithstanding any other provision of this Article VI, at the end of each Fiscal Year, to the
extent any Non-managing Member’s Aggregate Company Tax Liability exceeds the aggregate amounts distributed to such Member pursuant to this Article VI since the inception of the Company (excluding distributions pursuant to Section 6.02), an
amount of cash shall be distributed by the Company to each such Non-managing Member in proportion to its Contribution Percentage until each Non-managing Member has received a total amount under this Article VI since the inception of the Company
equal to its Aggregate Company Tax Liability, and such distributions under this Section 6.04 shall reduce any amounts otherwise distributable to the Non-managing Members under Sections 6.01 and 6.02 hereof. 
  
 6.05    Restoration of Funds.  Except as
otherwise provided by law, no Member shall be required to restore to the Company any funds properly distributed to it pursuant to this Article IV. 
  
 6.06    Withholding on Distributions.  The Company shall seek to qualify for and obtain exemptions from any provision of the
Code or any provision of state, local or foreign tax law that would otherwise require the Company to withhold amounts from the payment or distributions to the Members. If the Company does not obtain any such exemption, the Company is authorized to
withhold from any payment or distribution to any Member and to pay to the relevant tax authority any amounts that are required to be withheld pursuant to the Code or any provision of state, local or foreign tax law. Any amount so withheld shall be
treated for all purposes as a distribution to which the Member would otherwise be entitled. 
  

 13 

 ARTICLE VII 
  
 CALL OPTION 
  
 7.01    Call Option for Non-managing Member Interests.  At any time after UMG and any other Persons who, from time to time,
hold the Interest held by UMG on the Effective Date (each, a “UMG Holder”) have collectively received amounts under Section 6.02 equal in the aggregate to the Preferred Distribution Cap, the Managing Member may give written notice to UMG
or any UMG Holder, as applicable, of its intent to purchase all, but not less than all, of such Person’s Interest, in which event the Managing Member shall be entitled to purchase the Interest of such Person for an amount equal to the greater
of (a) zero and (b) the amount of such Person’s Capital Account balance. At any time after SMEI and any other Persons who, from time to time, hold the Interest held by SMEI on the Effective Date (each, a “SMEI Holder”) have
collectively received amounts under Section 6.02 equal in the aggregate to the Preferred Distribution Cap, the Managing Member may give written notice to SMEI or any SMEI Holder, as applicable, of its intent to purchase all, but not less than all,
of such Person’s Interest, in which event the Managing Member shall be entitled to purchase the Interest of such Person for an amount equal to the greater of (a) zero and (b) the amount of such Person’s Capital Account balance. 

 
 ARTICLE VIII 
  
 DISSOLUTION AND LIQUIDATION 
  
 8.01    Dissolution.  The Company shall be
dissolved upon the occurrence of any of the following: 
  
 (a)    The acquisition by a Member of all of the Interests of the other Members; 
  
 or 
  
 (b)    The unanimous decision of the Members to dissolve the Company. 
  
 8.02    Winding up Affairs and Distribution of
Assets.  (a) Upon dissolution of the Company (except dissolution pursuant to Section 8.01(c)), the Managing Member shall be the liquidating Member (the “Liquidating Member”) and shall proceed to wind up the affairs of the
Company, liquidate the remaining property and assets of the Company and wind-up and terminate the business of the Company. The Liquidating Member shall cause a full accounting of the assets and liabilities of the Company to be taken and shall cause
the assets to be liquidated and the business to be wound up as promptly as possible by either or both of the following methods, at the election of the Managing Member: (1) selling the Company assets and distributing the net proceeds therefrom (after
the payment of Company liabilities) to the Members according to the priorities set forth in Article VI; or (2) distributing the Company assets to the Members in kind according to the priorities set forth in Article VI, with each Member accepting an
undivided interest in the Company assets (subject to their liabilities), provided, however, in the event the Managing Member elects to liquidate the Company pursuant to this clause (2), the Managing Member shall provide to the
Non-managing Members a written report of the Managing Member’s calculation of the fair market value of the assets to be distributed. If the Non-managing Members do not object in writing to the Managing Member within ten (10) business days after
receipt by the Non-managing Members of such report, the Managing Member’s calculation of fair market value shall be conclusive and binding for the 
  

 14 

 
purposes of this clause (2). If the Non-managing Members object in writing to the Managing Member within ten (10) business days after receipt by the
Non-managing Members of such report, a determination of any disputed calculations of fair market value of the assets shall be made by the Dispute Resolution Firm, with the costs of such determination to be shared on a fifty-fifty basis as between
the Managing Member, on the one hand, and the Non-Managing Members collectively, on the other hand. 
  
 (b)    If the Company shall employ method (1) as set forth in Section 8.02(a) in whole or in part as a means of liquidation, then the
proceeds of such liquidation shall be applied in the following order of priority: (i) first, to the expenses of such liquidation; (ii) second, to the debts and liabilities of the Company to third parties, if any, in the order of priority provided by
law; (iii) third, a reasonable reserve shall be set up to provide for any contingent or unforeseen liabilities or obligations of the Company to third parties (to be held and disbursed, at the discretion of the Liquidating Member, by an escrow agent
selected by the Liquidating Member) and at the expiration of such period as the Liquidating Member may deem advisable, the balance remaining in such reserve shall be distributed as provided herein; (iv) fourth, to debts of the Company to the Members
or their Affiliates and any fees and reimbursements payable under this Agreement; (v) fifth, to the Members in accordance with the priorities and provisions set forth in Article VI. 
  
 (c)    In connection with the liquidation of the Company, the Members severally, jointly, or in any
combination upon which they may agree, shall have the first opportunity to make bids or tenders for all or any portion of the assets of the Company, and such assets shall not be sold to an outsider except only for a price higher than the highest and
best bid of a single Member, the Members jointly, or a combination of Members. Any bid made by a Member or Members for all or any portion of the assets shall be made, if at all, within thirty (30) days after the Liquidating Member or any other
Member shall have requested such bids. A copy of each bid shall be delivered by the Liquidating Member to each Member. Unless otherwise agreed by all Members, no Member shall be entitled to raise its bid after submission thereof, whether in response
to a bid received by the Company from any other Member or third party, or otherwise. 
  
 ARTICLE IX 
  
 MISCELLANEOUS 
  
 9.01    Notices. 
  
 (a)    All Notices, consents, approvals, reports, designations, requests, waivers, elections and other communications (collectively, “Notices”) authorized or required to be given pursuant to this Agreement
shall be given in writing and either personally delivered to the Member to whom it is given or delivered by an established delivery service by which receipts are given or mailed by registered or certified mail, postage prepaid, or sent by telex or
telegram or electronic telecopier, addressed to the Member at its address listed on Exhibit A hereto. 
  
 (b)    All Notices shall be deemed given when delivered or, if mailed as provided in this Section on the third (3rd)
day after the day of mailing, and if sent by telex or telegram or telecopier or overnight delivery service, twenty-four (24) hours after 
  

 15 

 
the time of dispatch. Any Member may change its address for the receipt of Notices at any time by giving Notice thereof to all of the other Members, in which
event Exhibit A hereto shall be amended accordingly. Notwithstanding the requirement as to the use of registered or certified mail, any routine reports required by this Agreement to be submitted to Members at specified times may be sent by
first-class mail. 
  
 9.02    Other
Provisions. 
  
 (a)    Certificate
Requirements.  From time to time the Members shall sign and acknowledge all such writings as are required to amend the Certificate or for the carrying out of the terms of this Agreement or, upon dissolution of the Company, to cancel such
Certificate. 
  
 (b)    Entire
Agreement.  This Agreement supersedes all prior agreements and understandings among the Members with respect to the subject matter hereof. 
  
 (c)    Amendment or Modification.  No amendment, change or modification of this Agreement shall be of any force unless such
change or modification is in writing and has been unanimously approved and signed by the Members. 
  
 (d)    Waivers.  No waiver of any breach of any of the terms of this Agreement shall be effective unless such waiver is in
writing and signed by the Member against whom such waiver is claimed. No waiver of any breach shall be deemed to be a waiver of any other or subsequent breach. 
  

(e)    Severability.  If any provision of this Agreement shall be held to be invalid, illegal or unenforceable, the
validity, legality and enforceability of the remaining provisions shall not in any way be affected or impaired thereby. 
  
 (f)    Further Assurances.  Each Member shall execute such deeds, assignments, endorsements, evidences of Transfer and other
instruments and documents and shall give such further assurances as shall be necessary to perform its obligations hereunder. 
  
 (g)    Governing Law.  This Agreement shall be governed by and be construed in accordance with the laws of the State of
Delaware. 
  
 (h)    Counterparts.  This Agreement may be executed in any number of counterparts, each of which shall be deemed an original, but all of which shall constitute one and the same instrument. 
  
 (i)    Limitation on Rights of Others.  No
Person other than a Member shall have any legal or equitable right, remedy or claim under or in respect of this Agreement, except to the extent of an assignment expressly permitted hereunder. 
  
 (j)    Number and Gender.  As used in this
Agreement, all pronouns and any variation thereof shall be deemed to refer to the masculine, feminine or neuter, singular or plural, as the identity of the Person or Persons may require. 
  

 16 

 (k)    Successors and Assigns.  This Agreement shall be binding upon and
inure to the benefit of the Members and their respective successors and permitted assigns. 
  
 (l)    Waiver of Partition.  Each Member hereby waives its right to bring an action for partition of any of the property owned by the Company. 
  
 (m)    Authorized Persons.  The Managing Member
is hereby designated as an authorized person to sign the Company’s Certificate of Formation and any other documents that are appropriate and necessary to effectuate the purpose of this Agreement. 
  

 17 

 IN WITNESS WHEREOF, the undersigned have duly executed this Agreement as of the 19th day of May, 2003.

  

	MANAGING MEMBER:
	
	ROXIO, INC.
		
	 By:
	 	 /s/    Wm. Christopher Gorog

	 	 	 Name: Wm. Christopher Gorog
 Title:
President and Chief Executive Officer

	  
  
  
  
 NON-MANAGING MEMBERS:
  
  
 UMG DUET
HOLDINGS, INC.

		
	 By:
	 	 /s/    Michael Ostroff

	 	 	 Name:
 Title:

	
	SMEI DUET HOLDINGS, INC.
		
	 By:
	 	 /s/    Lisa Weiss

	 	 	 Name: Lisa Weiss
 Title:
Secretary

  

 18 

 Exhibit A 
  

CAPITAL ACCOUNT EXHIBIT 
  

	 MEMBER

	  	CLASS OF
MEMBER

	  	 INITIAL
 CAPITAL
ACCOUNT

	  	CONTRIBUTION
PERCENTAGES

	 Roxio
 455 El Camino Real
 Santa Clara, California 95050
	  	 Managing
 Member
	  	$15,475,565.14*	  	99.6%
				
	 UMG
 c/o Universal Music Group
 2220 Colorado Avenue
 Santa Monica, California 90404
	  	 Non-managing
 Member
	  	$31,075.43*	  	0.2%
				
	 SMEI
 c/o Sony Music Entertainment Inc.
 550 Madison Avenue
 New York, New York 10022
	  	 Non-managing
 Member
	  	$31,075.43*	  	0.2%

  
 * Subject to adjustment to take into
account the operations of the Company through the Effective Date, as contemplated by Section 6.3(c) of the Purchase Agreement. 

 Exhibit B 
  
 ALLOCATIONS EXHIBIT 
  
 The provisions of this Allocations Exhibit (“Allocations Exhibit”) form a part of and are incorporated into the Agreement to which it is
attached as if these provisions were set forth in full in the Agreement. Initial capitalized terms set forth in this Allocations Exhibit and not otherwise defined in the Agreement shall have the meaning specified for such terms in Section I of this
Allocations Exhibit. 
  
 I.    Certain
Definitions Relating to Tax Issues.  For purposes of this Agreement, the following terms shall have the meanings ascribed to them in this Allocations Exhibit: 
  
 A.    “Capital Account” shall have the meaning set forth in Paragraph A of Section II
of this Allocations Exhibit. The initial Capital Accounts of the Members are set forth on Exhibit A. 
  
 B.    “Gross Asset Value” means, with respect to any asset, the asset’s adjusted basis for federal income tax
purposes, except as follows: 
  
 (1)    The initial Gross Asset Value of any asset contributed by a Member to the Company shall be such asset’s gross fair market value at the time of such contribution; 
  
 (2)    The Gross Asset Value shall be
adjusted in the same manner as would the asset’s adjusted basis for federal income tax purposes, except that the depreciation deduction taken into account each Fiscal Year for purposes of adjusting the Gross Asset Value of an asset shall be the
amount of Depreciation with respect to such asset taken into account for purposes of computing Net Profits or Net Losses for the Fiscal Year; 
  
 (3)    The Gross Asset Value of any asset distributed to a Member by the Company shall be such asset’s gross fair
market value at the time of such distribution; and 
  
 (4)    Upon election by the Managing Member, the Gross Asset Value of all Company assets shall be adjusted upon the events and in the manner specified in Treasury Regulations Section 1.704-1(b)(2)(iv)(f). 
  
 C.    “Net Profits” and “Net
Losses” means an amount equal to the Company’s taxable income or loss, as the case may be, for a period (or from a transaction) as determined in accordance with Code Section 703(a), computed with the following adjustments: (1) any
income that is exempt from federal income tax shall be added to the taxable income or loss; (2) any expenditure of the Company described in Code Section 705(a)(2)(B) (including pursuant to Treasury Regulations under Code Section 704(b)) shall be
subtracted from taxable income or loss; (3) gain or loss resulting from the disposition of any Company asset shall be computed based upon the Gross Asset Value of the asset disposed of, notwithstanding that the adjusted tax basis of the asset
differs from its Gross Asset Value; (4) in lieu of the depreciation, amortization and other cost recovery deductions taken into account in computing the taxable income or loss, there will be taken into account Depreciation (for these purposes,
“Depreciation” will mean an amount equal to the depreciation, amortization or other cost recovery deduction allowable with respect to an asset for the Fiscal Year or other period, except that if the Gross Asset Value of an 
  

 20 

 
asset differs from its adjusted tax basis at the beginning of the Fiscal Year or other period, Depreciation will be an amount which bears the same ratio to
the beginning Gross Asset Value as the Federal income tax depreciation, amortization or other cost recovery deduction for the Fiscal Year or other period bears to the beginning adjusted tax basis; provided, however, that if the Federal income tax
depreciation, amortization or other cost recovery deduction for the Fiscal Year or other period is zero, Depreciation will be determined by reference to the beginning Gross Asset Value using any reasonable method); (5) if the Gross Asset Value of
any Company asset is adjusted pursuant to Paragraph B(4) of this Section I of this Allocations Exhibit, the amount of the adjustment will be taken into account as gain or loss from the disposition of the asset for purposes of computing Net Profits
or Net Losses; (6) the amount of any adjustments to the Gross Asset Values of any assets pursuant to Code Section 743 shall not be taken into account; and (7) any items specially allocated under Section IV of this Allocations Exhibit shall not be
taken into account. 
  
 D.    “Partner
Nonrecourse Debt Minimum Gain” shall have the meaning ascribed to “partner nonrecourse debt minimum gain,” as set forth in and determined in accordance with Treasury Regulations Section 1.704-2(i)(2). 
  
 E.    “Partnership Minimum Gain” shall
have the meaning ascribed to “partnership minimum gain,” as set forth in and determined in accordance with Treasury Regulations Sections 1.704-2(b)(2) and (d)(1). 
  
 II.    Capital Accounts. 
  

A.    A separate capital account will be maintained for each Member on the Company’s books and records (a “Capital
Account”). Each Member’s Capital Account will from time to time be (i) increased by (A) the amount of cash and the Gross Asset Value of any property contributed by the Member to the Company (net of liabilities secured by the property
or to which the property is subject), and (B) all items of income and gain allocated to the Member pursuant to this Allocations Exhibit, and (ii) decreased by (A) the amount of money and the Gross Asset Value of any other Company assets distributed
to the Member by the Company (net of liabilities secured by the property or to which the property is subject), and (B) all items of deduction and loss allocated to the Member pursuant to this Allocations Exhibit. 
  
 B.    For purposes of this Section II, an assumption of a
Member’s unsecured liability by the Company will be treated as a distribution of money to that Member, and an assumption of the Company’s unsecured liability by a Member will be treated as a cash contribution to the Company by that Member.

  
 C.    If any interest in the Company is
transferred in accordance with the terms of this Agreement, the transferee will succeed to the Capital Account of the transferor to the extent it relates to the transferred interest. 
  
 D.    The foregoing provisions and the other provisions of this Agreement relating to the maintenance of
Capital Accounts are intended to comply with Treasury Regulations Sections 1.704-1(b) and 1.704-2 and will be interpreted and applied in a manner consistent with therewith. 
  

 21 

 III.    General Allocations of Net Profits and Net Losses. 
  
 A.    Except as otherwise provided in Section IV of this
Allocations Exhibit, Net Profits or Net Losses will be allocated to each Member in such manner as to cause the balance in the Member’s Capital Account, immediately after making all of the allocations required for the relevant Fiscal Year, to
equal (as nearly as possible) (a) the distributions that would be made to the Member if the Company were dissolved, its affairs wound up and its assets sold for cash equal to their respective Gross Asset Values, all Company liabilities were
satisfied (limited with respect to each nonrecourse liability to the Gross Asset Value of the assets securing the liability), and the net assets of the Company were distributed to the Members in accordance with the terms of the Agreement immediately
after making the allocation, minus (b) the Member’s share of Partnership Minimum Gain and Partner Nonrecourse Debt Minimum Gain, computed immediately before the hypothetical sale of assets, minus (c) the Member’s obligation to make any
capital contribution pursuant to the Agreement. 
  
 B.    The allocation provisions contained in this Section III are intended to comply with Code Section 704(b) and the Treasury Regulations promulgated thereunder. 
  
 IV.    Overriding Allocations of Net Profits and Net Losses.

  
 A.    Subject to the exceptions stated in
Treasury Regulations Sections 1.704-2(f) and 1.704-2(i)(4), if there is a net decrease in Partnership Minimum Gain or Partner Nonrecourse Debt Minimum Gain during a Fiscal Year, each Member will be specially allocated items of income and gain for
Capital Account purposes for the year (and, if necessary, for subsequent years) in an amount equal to the Member’s share of the net decrease during the year (which share of the net decrease will be determined under Treasury Regulations Sections
1.704-2(g)(2) and 1.704-2(i)(5)). The Members intend that this Paragraph A comply with the minimum gain chargeback requirements in the Treasury Regulations and will be interpreted consistently therewith. 
  
 B.    In the event any Member unexpectedly receives any
adjustments, allocations, or distributions described in Treasury Regulations Section 1.704-1(b)(2)(ii)(d)(4), Section 1.704-1(b)(2)(ii)(d)(5) or Section 1.704-1(b)(2)(ii)(d)(6), items of Company income and gain shall be specially allocated to each
such Member in an amount and manner sufficient to eliminate, to the extent required by the Treasury Regulations, the deficit balance in such Member’s Capital Account as quickly as possible (increasing the Member’s Capital Account for such
purposes by any amount that the Member is obligated to restore or is deemed obligated to restore pursuant to the penultimate sentences of Treasury Regulations Section 1.704-2(g)(1) or 1.704-2(i)(5), and decreasing the Member’s Capital Account
for such purposes by the items described in Treasury Regulations Sections 1.704-1(b)(2)(ii)(d)(4), (5) and (6)). 
  
 C.    Net Losses of the Company shall not be allocated to a Member if such allocation would result in the Member having a deficit
balance in its Capital Account (increasing the Member’s Capital Account for such purposes by any amount that the it is obligated to restore or is deemed obligated to restore pursuant to the penultimate sentences of Treasury Regulations Section
1.704-2(g)(1) or 1.704-2(i)(5), and decreasing the Member’s Capital Account for such purposes by the items described in Treasury Regulations Sections 1.704-1(b)(2)(ii)(d)(4), (5) and (6)). 
  

 22 

 D.    No Net Profits shall be allocated to a Non-managing Member with respect to a
distribution of a Preferred Distribution Amount for a Fiscal Year unless such Member has actually received such Distribution in the same Fiscal Year, or within ninety (90) days following the end of such Fiscal Year. 
  
 E.    In the event that Net Profits, Net Losses or items
thereof are allocated to one or more Members pursuant to Paragraphs A or B of this Section IV, subsequent Net Profits and Net Losses will first be allocated (subject to the provisions of Paragraphs A and B of this Section IV) to the Members in a
manner designed to result in each Member having a Capital Account balance equal to what it would have been had the original allocation of Net Profits, Net Losses or items thereof pursuant to Paragraphs A and B of this Section IV not occurred.

  
 F.    Except as otherwise provided in this
Agreement, or as required by the Code, for tax purposes, all items of income, gain, loss, deduction or credit shall be allocated to the Members in the same manner as are Net Profits and Net Losses; subject to the provisions of Code Section 704(c).

  
 G.    In the event that the Company incurs
any nonrecourse liabilities, the provisions of Treasury Regulations Section 1.704-2 shall apply. 
  
 V.    Tax Allocations.  All items of income, gain, loss or deduction for federal, state and local income tax purposes
will be allocated in the same manner as the corresponding “book” items are allocated under Sections III and IV of this Allocations Exhibit; provided, however, that in the case of any Company asset the Gross Asset Value of which differs
from its adjusted tax basis for federal income tax purposes, income, gain, loss and deduction with respect to the asset will, solely for tax purposes, be allocated among the Members so as to take account of any variation between the adjusted basis
of the asset for federal income tax purposes and its Gross Asset Value in accordance with the principles of Sections 704(b) and 704(c) of the Code. Allocations pursuant to this Section V are solely for tax purposes and will not affect the
computation of any Member’s Capital Account, except as otherwise required under the Code. 
  
 VI.    Allocations upon Transfer or Admittance.  In the event that a Member acquires an interest in the Company, an equal portion of the Net Profits or Net Losses from operation of
the Company for the Fiscal Year in which such acquisition occurs shall be allocated to each day of such Fiscal Year, and the Net Profits and Net Losses so allocated to the portion of the Fiscal Year prior to the date of the acquisition of the
interest in the Company by the Member shall be reallocated among the Members without giving effect to such acquisition, and the Net Profits and Net Losses so allocated to the portion of the Fiscal Year from and after the date of the acquisition of
such interest shall be allocated among the Members by giving effect to such acquisition. 
  

 23STOCK PURCHASE AGREEMENT
                            ------------------------

     THIS  STOCK PURCHASE AGREEMENT dated May 9th 2002 (Agreement") by and among
VERO  INTERNATIONAL,  INC.  a  Delaware  corporation  having  an office at 30150
Telegraph  Road,  Suite  183  Bingham Farms, MI 48025 (hereinafter the "Buyer");
VERO  TOOLING  SOLUTIONS,  INC., an Ontario corporation having an office at 3310
South  Service  Rd,  Burlington, Ontario, (hereinafter the "Company") and STEVEN
WITHERSPOON  of  Dundas, Ontario, ADAM PANCHYSHYN of Burlington, Ontario, Canada
(hereinafter  collectively  the  "Shareholders").

                              W I T N E S S E T H:
                              -------------------

     WHEREAS,  the  Company is engaged in the business of owning and operating a
distribution  and sale business involving the sale of the CAD/CAM products of VI
Group  plc  in  Canada;  and

     WHEREAS,  Shareholders  are  all  of  the  Shareholders of the Company; and

     WHEREAS,  Buyer  wishes to purchase, and the Shareholders wishes to sell to
Buyer,  upon  the  terms and conditions hereinafter set forth, all of the issued
and  outstanding  capital  stock  of  the  Company.

     NOW,  THEREFORE,  Buyer,  Shareholders  and  the  Company  hereby  agree as
follows:

     1.   PURCHASE  AND  SALE  OF  STOCK.
          -------------------------------

          1.1. SALE  OF  STOCK.  Upon  the  terms  and subject to the conditions
               ----------------
               provided  in  this  Agreement,  the  Shareholders  shall,  at the
               Closing and as of the Closing Date (as said terms are hereinafter
               defined),  convey,  sell,  transfer, assign and deliver to Buyer,
               and  Buyer  shall purchase from the Shareholders in reliance upon
               the  covenants,  agreements,  representations,  warranties  and
               indemnities  of  the  Company and the Shareholders, all of issued
               and  outstanding  capital  stock of the Company consisting of 100
               shares  of

                                      E-1
<PAGE>
               common  stock  (the  "Stock")  owned  by  Shareholders.

          1.2. CONVEYANCE BY SHAREHOLDERS. To the extent the Shareholders own or
               -----------------------------
               possess  on  or  after  the Closing Date any properties or assets
               used  in the Company's business or reflected in the Balance Sheet
               (as  hereinafter  defined), Shareholders shall convey and deliver
               such  properties  and assets to Buyer upon Buyer's request at any
               time  on or after the Closing Date without any additional payment
               of  consideration  by  Buyer.

     2.   THE  CLOSING  AND  TRANSFER  OF  STOCK.
          --------------------------------------

          2.1. CLOSING.  The closing ("Closing") with respect to the acquisition
               -------
               of  the  Stock  under this Agreement and all other deliveries and
               transactions  contemplated hereby shall take place simultaneously
               with  the execution hereof at 10:00 a.m. on July 1st, 2002 at the
               offices  of  Buyer's  counsel  Messrs. Kleban & Samor, P.C., 2425
               Post Road, Southport, Connecticut 06490 or at such other time and
               place  as may be acceptable to the parties and shall be effective
               as  of  the  date  of  Closing  (the  "Effective  Date").

          2.2. CONSIDERATION.  Buyer shall pay to the Shareholders for the Stock
               --------------
               a  purchase  price  (the  "Purchase  Price")  equal to One Dollar
               ($1.00)  Dollar  (Canadian),  payable  by  check  payable  to the
               Shareholders.

          2.3. DELIVERY  AT  CLOSING. (a) At the Closing: The Shareholders shall
               --------------------
               transfer to Buyer the Stock free and clear of any and all claims,
               liens,  encumbrances,  mortgages,  charges.  Security  interest,
               options, preemptive rights, restrictions or any other equities or
               interests  or  imperfections  of  title  whatsoever.

               (b)     Buyer  shall  pay the Purchase Price for the Stock to the
               Shareholders  in accordance with the terms of Section 2.2 hereof.

               (c)     The  Company shall deliver to Buyer a Certificate of Good
               Standing  dated  not

                                      E-2
<PAGE>
               more  than  30  days prior to the Closing Date from the Company's
               jurisdiction  of incorporation and from any other jurisdiction in
               which  it  is  qualified  to  do  business  at  the Closing Date.

               (d)     The  Company  shall  deliver to Buyer a certified copy of
               resolutions  of  the  Shareholders  and Board of Directors of the
               Company  authorizing  this Agreement and the other agreements and
               instruments to be delivered pursuant thereto and the transactions
               contemplated  hereby  and  thereby.

               (e)     The  Company  and  Shareholders and the Company and David
               Goode,  respectively  shall  execute  and  deliver  to each other
               Employment Agreements dated the Closing Date in the forms annexed
               hereto  as  SCHEDULES  2.3(A),  2.3(B)  AND  2.3(C).

               (f)     Each member of the Board of Directors and each officer of
               the  Company,  shall deliver to the Company a written resignation
               as  director  and/or  officer of the Company, as the case may be,
               effective  as  of  the  Closing.

               (g)      The  Shareholders shall deliver to the Company a release
               of  all  claims  in  the  form  annexed hereto as SCHEDULE 2.3(G)

               (h)     Buyer will deliver to Shareholders at Closing releases of
               Shareholders from all individual liability to Company or to Buyer
               or  Buyer's  parent,  VI  Group,  plc  regarding:

               a.   A  loan  to  the  Company from VI Group plc in the principal
                    amount  of  $250,000,  which  loan  has  been  personally
                    guaranteed  by  Shareholders;

               b.   All  personal  liability of Shareholders with respect to any
                    trade  debt  of  the  Company  to  VI  Group  plc  or Buyer;
                    provided,  however,  that  the Company shall not be released
                    from its obligations under the aforesaid loan or trade

                                      E-3
<PAGE>
               debt,  which  obligations  shall  continue  after  the  Closing.

          2.4. OPINIONS  OF  COUNSEL. At the Closing, the Shareholders and Buyer
               ---------------------
               shall  cause  their  respective  counsel to deliver to each other
               legal  opinions dated the Closing Date substantially in the forms
               annexed  hereto  as  SCHEDULES  2.4(A)  AND  2.4(B) respectively.

3.   REPRESENTATIONS  AND  WARRANTIES  OF  SHAREHOLDERS  AND  THE COMPANY.  The
     -------------------------------------------------------------------
     Company  and  Shareholders  hereby jointly and severally represent, warrant
     and  agree  as  of  the  date  hereof  and as of the date of the Closing as
     follows:

     3.1. ORGANIZATION  AND  QUALIFICATION  OF  COMPANY.  The  Company  is  duly
          ---------------------------------------------
          organized, validly existing and in good standing under the laws of the
          Ontario  of  Canada. The Company has all requisite corporate power and
          authority  to  own  or  lease  all  of  its  assets and to conduct its
          business  in  the  manner and in the places where such business is now
          conducted  by  it.  The  Company  is  not  required to be so licensed,
          qualified or authorized to conduct its business or own its property as
          a  foreign  corporation  in  any  other  jurisdiction.

               The  minute  book of the Company is current and contains current,
          correct  and complete copies of the Charter and Bylaws of the Company,
          including  all amendments thereto and restatements thereof, and of all
          minutes  of meetings, resolutions and other actions and proceedings of
          its  Shareholders  and  Board of Directors and all committees thereof,
          duly  signed  by  an  appropriate  officer,  all  Directors  or  all
          Shareholders.  The  stock  record book of the Company is also current,
          correct  and  complete  and  reflects  the  issuance  of  all  of  the
          outstanding  shares  of  the Company's capital stock since the date of
          its  incorporation.

               The  Shareholders  are the record and beneficial owner of all the
          issued  and

                                      E-4
<PAGE>
          outstanding  capital stock of the Company and no other person, firm or
          entity  presently  has  or  will have at the Closing Date any interest
          whatsoever  in  any  of  such  shares.

     3.2. AUTHORITY OF THE COMPANY AND THE SHAREHOLDERS. This Agreement and each
          ---------------------------------------------
          of  the agreements and other documents and instruments delivered or to
          be delivered to Buyer pursuant to this Agreement will constitute, when
          so  delivered,  the  valid  and  binding obligation of the Company and
          Shareholders  and  shall  be  enforceable  in  accordance  with  their
          respective  terms.  The  execution,  delivery  and performance of this
          Agreement  and  each  of  the  agreements  and  other  documents  and
          instruments  delivered or to be delivered to Buyer by the Company have
          been  duly  authorized  by all necessary action of the Company and are
          within  Company's  corporate  powers.

               The  execution, delivery and performance of this Agreement or any
          other  agreement,  document  or  instrument  by  the  Company  or  the
          Shareholders,  does not, and will not, with the passage of time or the
          giving  of  notice  or  both:

               (a)  result  in  a breach of or constitute a default or result in
          any right of termination or other effect adverse to the Company or the
          Shareholders  under  any  loan  or  credit  agreement,  or  any  other
          agreement,  lease  or  instrument  to  which  the  Company  or  the
          Shareholders  is  a  party  or by which the property of the Company is
          bound  or  affected;

               (b)  result  in,  or  require,  the creation or imposition of any
          mortgage,  deed  of  trust,  pledge,  lien, security interest or other
          charge  or  encumbrance  or  claim  of any nature whatsoever on or any
          property  or  assets  now  owned,  leased  or  used  by  the  Company;

               (c)  result  in  or  require  the  creation  or imposition of any
          mortgage,  deed  of  trust,  pledge,  lien  security interest or other
          charge  or  encumbrance  on  the  Stock  or any assets of the Company;

                                      E-5
<PAGE>
               (d)  require  any  approval consent or waiver of, or filing with,
          any  entity,  private  or  governmental;  or

               (e)  violate  any  provisions  of  the  Charter or By-Laws of the
          Company.

     3.3. SUBSIDIARIES  AND  INVESTMENTS.  The  Company  has no subsidiaries and
          ------------------------------
          does not own any securities of or other interests in any other entity.

     3.4. CAPITALIZATION.  The  authorized capital stock of the Company consists
          --------------
          of unlimited number shares of common stock, no par value, of which 100
          shares are issued and outstanding. The Stock has been duly and validly
          authorized,  and  is  duly  and  validly  issued,  fully  paid  and
          non-assessable.  The  Stock  is  free and clear of any and all claims,
          liens,  pledges, charges, encumbrances, mortgages, security interests,
          options,  preemptive  or  other  rights,  restrictions on transfer, or
          other  interests  or  equities  or  imperfections of title whatsoever.
          There are no other equity securities of the Company outstanding on the
          date  hereof  and  there are no existing warrants, preemptive or other
          rights,  options,  calls, commitments, conversion privileges, or other
          agreements  (all of the foregoing being collectively called "Options")
          obligating  the  Company  to  issue  any  or all of its authorized and
          unissued  capital  stock,  or  any  security  convertible  into and/or
          exchangeable  for  capital  stock  of  the Company. The Company has no
          capital  stock  of  any  class  authorized  or  outstanding  except as
          identified  herein. The Purchased Stock represents, and will represent
          at  Closing,  one hundred (100%) percent of the issued and outstanding
          capital  stock  of  the  Company.

     3.5. VALID  TITLE  TO PURCHASED STOCK. Shareholders have in accordance with
          --------------------------------
          SCHEDULE 3.5, and will deliver to Buyer, valid and marketable title to
          the  Stock  at  the  Closing,  free  and  clear  of any claims, liens,
          pledges,  charges,  encumbrances,  mortgages,  security

                                      E-6
<PAGE>
          interests,  options,  preemptive  or  other  rights,  restrictions  on
          transfer  or other interests or equities or any other imperfections of
          title whatsoever. Each Shareholder represents and warrants that he has
          full  power and lawful authority to execute and deliver this Agreement
          and  to  consummate  and perform the transactions contemplated hereby;
          and  that  the execution and delivery of this Agreement by him and the
          consummation  and  performance of the transactions contemplated hereby
          by  him  are  and  will be the legal, valid and binding obligations of
          such  Shareholder,  enforceable  against  him in accordance with their
          terms.

     3.6. ASSETS.
          ------

               (a)  Title to Assets. Except as set forth on SCHEDULE 3.6(A), the
                    ---------------
               Company  is  the  sole  and  exclusive owner of all of the assets
               included  in the Company's Balance Sheet (as hereinafter defined)
               (the  "Company  Assets")  other  than those disposed of since the
               Balance  Sheet  Date  (as  hereinafter  defined)  in the ordinary
               course  of  business  for  full  value;  no other person, firm or
               corporation  has  or will have at Closing any interest whatsoever
               in  any of the Company's Assets; and the Company owns the Company
               Assets,  free  and  clear  of  all  liens,  mortgages,  security
               interests,  encumbrances  or  other  charges  or imperfections of
               title,  and  the  Company  Assets  constitute  all the assets and
               interests  in  assets  that  are  used  in  or  necessary to, the
               business  of  the  Company.

               (b)  Accounts Receivable. All notes and accounts receivable of
                    -------------------
                    the Company shown on the Balance  Sheet  or  those  acquired
                    thereafter  and not collected prior to the date hereof arose
                    in  the  ordinary  and  normal course of business, represent
                    accounts  validly due for goods sold or services rendered or
                    validly

                                      E-7
<PAGE>
                    incurred indebtedness on the part of those obligated thereon
                    are  or  will  continue  to  be  genuine,  valid,  good  and
                    collectible  obligations  owed  to  the  Company.

               (c)  Real  Estate.  With  the  exception  of  the real estate and
                    ------------
                    buildings  and improvements thereon which the Company leases
                    at  3310  South Service Rd ("the "Real Estate"), the Company
                    does  not  own or lease any real estate. With respect to the
                    Real  Estate:

                    (i)  A copy of the existing lease for the Real Property (the
                    "Real  Estate Lease") has been delivered to Buyer. Except as
                    specified  on  SCHEDULE  3.6(C),  the  Real  Estate Lease is
                    currently  binding, unmodified and in full force and effect,
                    and  there  are  not  other  material agreements, written or
                    oral,  between  Company  and any third parties regarding the
                    Real  Estate or otherwise relating to Company's use thereof,
                    and  there  are  no defaults by the Company and all material
                    covenants,  conditions,  restrictions,  easements  under the
                    Real  Estate  Lease  have  been  compiled  with  by Company.

                    (ii)  There  are  no  unpaid  rent,  lease payments, utility
                    payments,  taxes assessments (special, general or otherwise)
                    or  charges  or  liabilities  of  any  nature under the Real
                    Estate  Lease  or otherwise affecting the Real Estate or any
                    portion  thereof.

               (d)  Leased  Personal  Property.  All  of  the  personal property
                    --------------------------
                    leased by Company is listed on SCHEDULE 3.6(D), and true and
                    complete  copies  of  all  of  the lease documents have been
                    delivered  to  Buyer.  All  material  covenants, conditions,

                                      E-8
<PAGE>
                    restrictions,  easements  and  similar matters affecting the
                    leased  property  have  been complied with by Company in all
                    material  respects,  and there does not exist any default or
                    event  that  with  notice  or  lapse of time, or both, would
                    constitute  a  default  under  any  of  these  leases.

     3.7. CONDUCT  OF  THE  BUSINESS.
          --------------------------

          3.7.1.  The  Company is not a party to, or subject to or bound by, nor
               are  any of the Assets subject to or bound by any agreement, oral
               or written, or any judgment, order, writ, injunction or decree of
               any  court or governmental or administrative body which prohibits
               or  adversely  affects,  or  upon  the  consummation  of  the
               transactions  contemplated  hereby,  would  prohibit or adversely
               affect:  (i)  the use of any or all of the assets and property of
               the  Company  necessary  for  operation in the ordinary and usual
               course  of  business;  or  (ii)  the  conduct of its business and
               operations,  in  each case, in all respects in the same manner as
               such  business  has  been  conducted  by  it. The Company has all
               properties  and  rights  necessary  to  conduct  the business and
               operations  of  the  Company  in  all  material  respects  in
               substantially the same manner as such business has been conducted
               by  it  prior  to the date hereof. The business and operations of
               the Company have been, and are being conducted in compliance with
               all  applicable  statutes,  ordinances,  orders,  rules  and
               regulations  of  any  national,  provincial or local governmental
               authority.  The  Company  has  not  failed in any material way to
               comply  with  any law, order or regulation, in any way applicable
               to  or  affecting  the  Company's  business,  of any governmental
               commission,  board  or  agency  or  instrumentality,  domestic or
               foreign,  having jurisdiction over the Company or its operations,
               including,  without  limitation, hiring, wages and the

                                      E-9
<PAGE>
               payment  of  withholding  and or other taxes, and the Company has
               not  received  any  actual  written  or  oral  notices  or  other
               communication  from  any  such agency with respect to an alleged,
               actual or potential violation and/or failure of Company to comply
               with  any  of  the  foregoing.

          3.7.2.  ON OR BEFORE DECEMBER 31, 2002, the Company will fully pay and
               discharge  from its available cash on hand, an existing CN$50,000
               loan  owed  to  David  Good.

     3.8.     TAXES. The Company has duly made all deposits required by law with
              -----
     respect  to  employees'  withholding  taxes  and  has timely filed with all
     appropriate governmental agencies and bodies (whether national, provincial,
     local or foreign) all income, sales, use, license, franchise, excise, gross
     receipts, employment and payroll-related and real and personal property tax
     returns  and  all  other tax returns which were required to be filed by the
     Company  as  of the Closing Date, and has paid, or has established reserves
     (as  required  by generally accepted accounting principles) for the payment
     of,  all  taxes  shown to be due on such returns, except in each case sales
     and  use  taxes  in  those instances where the customers of the Company are
     contractually  obligated  to  pay the tax. The Company has not received any
     notice  of  assessment or deficiency or proposed assessment by the Canadian
     Internal  Revenue  Service or any other taxing authority in connection with
     such  tax  returns  and there is no pending tax examination of or tax claim
     immediately due and payable asserted against the Company or its properties.
     The  Company  has  not consented to a waiver or extension of the statute of
     limitations  for  any assessment of any tax liability for any year with any
     department  of  any  government  responsible  for the administration of tax
     laws. There is no tax lien on any of the Assets, except for liens for taxes
     not  yet  due  and  payable.  Correct and complete copies of all income tax
     returns  filed  by the Company since January 1, 2000 have been delivered to

                                      E-10
<PAGE>
     Buyer.

     3.9.      PROPRIETARY RIGHTS; EMPLOYEE RESTRICTION. SCHEDULE 3.09 contains
               ----------------------------------------
     a list of all intellectual property rights ("Intellectual Property Rights")
     used in the Company's business or which the Company has exclusive ownership
     of,  or  license to use. The Company has obtained any licenses, releases or
     assignments to use all third parties' Intellectual Property Rights embodied
     in technology, services and/or products of the Company. Neither the present
     business  activities  nor  the  technology, services or products of Company
     infringe on any Intellectual Property Rights of others. The Company has not
     received any notice or other claim from any person or entity asserting that
     any  of  the  Company's  activities  infringe  or  may  infringe  on  any
     Intellectual  Property Rights of such person or entity. The Company has the
     right  to  use,  free  and  clear  of claims or rights of others, all trade
     secrets,  customer  lists,  software and other information, required for or
     incident  to  its  technology,  services  and  products, or its business as
     presently  conducted.  The  Company  is  not  making  unlawful  use  of any
     confidential  information or trade secrets of any past or present employees
     of  the  Company.  Neither  the Company nor any of the key employees of the
     Company  have  any agreements or arrangements with former employers of such
     employees  relating  to  confidential  information or trade secrets of such
     employers.

          For  purposes  hereof, "Intellectual Property Rights" shall be defined
     as  all  copyright  registrations, trademark registrations and applications
     for  registration,  patents  and  patent  applications,  trademarks,  trade
     secrets  or  other  proprietary  rights registered, used or, intended to be
     used,  in  the Company's business as presently conducted, and all licenses,
     assignments  and  leases relating to Intellectual Property Rights of others
     embodied  in  technology,  services  and/or  products  of  the  Company.

                                      E-11
<PAGE>
     3.10.     LIST OF CONTRACTS. Except for the  contracts, commitments, plans,
               -----------------
     agreements  and  licenses  described  in SCHEDULE 3.10, attached hereto the
     Company is not a party to, nor is any of its assets subject to or otherwise
     bound  by,  any:

     (a)     Collective  bargaining  agreement or any agreement or contract with
     any  labor  union  or  other  employees'  association;

     (b)     Lease or similar agreement regarding any real or personal property;

     (c)     Contract  for  the  future  purchase  of  commodities,  materials,
     inventory,  ingredients,  supplies,  products,  merchandise,  services  or
     equipment,  except  for purchase orders in the ordinary course of business;

     (d)     Bonus,  pension, profit-sharing, retirement or any hospitalization,
     or  insurance  or  similar  plan or practice, formal or informal, in effect
     with  respect  to  employees  of the Company or any other person or entity;

     (e)     Franchise,  dealer,  distribution,  sales  or  agency  contract  or
     commitment;

     (f)     Guarantees  or  indemnities,  direct  or  indirect,  current  or
     contingent,  of  the  obligations  of customers of the Company or any other
     person  or  entity;

     (g)     Contracts with suppliers, vendors, distributors, clients, customers
     or  others  for the future performance of services or provision of goods by
     or  for  Company,  except  for  purchase  orders  in the ordinary course of
     business;

     (h)     Any real estate mortgage, loan or credit agreement with any lender,
     any  indenture,  pledge,  conditional  sale  or  title retention agreement,
     equipment  obligation or real property, lease, or lease purchase agreement;

     (i)     Any  agreement  restricting  the  freedom  of the Company or of its
     employees,  to  compete  in any line of business, in any geographic area or
     with  any  person  or  entity;

                                      E-12
<PAGE>
     (j)     Agreement  with  the  Shareholders  or  any  present  or  former
     Shareholders,  officer,  director,  employee,  agent  or  consultant;  or

     (k)     Any  other  material  contracts  affecting  the  Company.

          All  the  contracts  and  commitments listed in said SCHEDULE 3.10 are
     valid  and  binding  obligations  of  the  Company  and, to the best of the
     Company's knowledge, of the other parties thereto, in accordance with their
     respective  terms  and  conditions  except  as  set forth on SCHEDULE 3.10.

          There  has been no material breach or default of any provisions of any
     such  contract, commitment, lease or other agreement by the Company, and to
     best  of  the  Company's knowledge, by any other party thereto, and nothing
     has  occurred  which,  with  lapse of time or the giving of notice or both,
     would  constitute  a  material  breach or default by the Company, or to the
     best  of  the Company's knowledge, by any other party thereto, with respect
     to any such contract or commitment or which would cause acceleration of any
     obligation  of  any party thereto or the creation of any lien, encumbrance,
     security  interest  in  or  upon  the  Assets.

     3.11. LITIGATION. Except as set forth on SCHEDULE 3.11, there is no action,
           ----------
     suit,  proceeding,  claim  of  any  kind,  audit  by  a  tax  authority  or
     investigation  pending  or  threatened  against  the  Company,  nor has the
     Company  received  any  written  or  oral actual notice of any such action,
     suit,  proceeding,  claim  of  any  kind,  audit  by  a  tax  authority  or
     investigation.  No judgment, order, writ, injunction or decree or award has
     been issued by or requested of any court or governmental agency which might
     result  in  an  adverse  change  in  the  business  or  property, or in the
     condition,  financial  or  otherwise, of the Company or the Assets or which
     might adversely affect the transactions contemplated by this Agreement. The
     Company  has  never  been  subject  to  any  bankruptcy or other insolvency
     proceedings.

                                      E-13
<PAGE>
     3.12. ABSENCE OF CHANGES. Since the Balance Sheet Date 30th April 2002, the
           ------------------
     Company  has conducted its business only in the ordinary course and, except
     as  expressly  permitted or set forth in this Agreement and on the SCHEDULE
     3.12,  Company  has  not,  either  directly  or  indirectly:

          (a)     incurred  any  obligation  or  liability  (absolute,  accrued,
          contingent  or otherwise), other than current liabilities incurred and
          obligations  otherwise  permitted  by  this  Agreement;

          (b)     purchased, sold, assigned, transferred, abandoned or otherwise
          disposed of any assets other than in the ordinary and normal course of
          its  business;

          (c)     experienced  any  materially  adverse  change in its financial
          position,  assets,  liabilities  or  business;

          (d)     entered  into  any  transaction other than in the ordinary and
          normal  course  of  business;

          (e)     entered  into  any compromise or settlement of any litigation,
          proceeding  or  governmental  investigation relating to Company or its
          assets,  properties,  rights  or  business;

          (f)     suffered  any  damage,  destruction  or  loss  whether  or not
          covered  by  insurance  which  might  materially  adversely affect the
          assets,  property,  business  or  operations  of  the  Company;

          (g)     made or suffered any amendment, modification or termination of
          any  material  contract  or  agreement;

          (h)     been  in  any labor trouble, difficulty, dispute or organizing
          effort  involving  any  employees  of  the  Company;

          (i)     waived any rights, contractual or otherwise, whether or not in
          the  ordinary  course

                                      E-14
<PAGE>
          of  business;

          (j)     entered into any lease or sublease, pledge or hypothecation of
          real  or  personal  property  or  of  any  of  the  assets;

          (k)     experienced  any  change  in  the  manner  of  conducting  the
          business  of  the  Company.

          (l)     issued  any  stock,  bonds,  convertible  securities  or other
          securities,  or  become  obligated  to  issue  any  such securities or
          granted  any  stock  options,  warrants, calls, conversion privileges,
          commitments  or  rights  with  respect  to  such  securities;

          (m)     declared, set aside or paid any dividend on, or made any other
          distribution  in  respect of, the capital stock of Company or made any
          direct  or  indirect  redemption,  purchase  or  other  acquisition by
          Company of its own capital stock (or any agreement under which Company
          has  become  obligated  to  do  any  of  the  foregoing)

          (n)     entered  into  any compromise or settlement of any litigation,
          proceeding  or  governmental  investigation relating to Company or its
          assets,  properties,  rights  or  business;

          (o)     made  any  loans  to  any  party;

          (p)     formed  any  subsidiaries  or  merged  or  consolidated,  or
          obligated  itself  to  do  so,  with  or  into  any  other  entity;

          (q)     repaid any loans or other advances from stockholders or repaid
          any  indebtedness  of  the  Company  for  which  any stockholder was a
          guarantor  or  was  otherwise  directly or indirectly liable except as
          provided  in  Section  3.7.2;

          (r)     paid  or discharged any lien or liability of Company which was
          not  shown  on the Balance Sheet or incurred in the ordinary course of
          business  thereafter;  or

                                      E-15
<PAGE>
          (s)     incurred  any  obligation or liability on behalf of Company to
          any  of its officers, directors, employees or stockholders. including,
          without limitation, any increase in compensation or bonuses payable to
          such officers, directors or employees or any loans or advances made by
          Company  to  any of its officers, directors, employees or stockholders
          except  normal  compensation  and  expense  allowances payable to such
          persons  in  the  ordinary  course  of  business  of  the  Company.

     3.13.  EMPLOYEE  BENEFITS.  Company has neither established, nor maintains,
            -------------------
          nor  is  obligated  to  make  contribution  to  or  under or otherwise
          participate  in, (a) any bonus or other type of incentive compensation
          plan,  program, agreement, policy, commitment, contract or arrangement
          (whether  or  not  set  forth in a written document); (b) any pension,
          profit-sharing,  retirement  or other plan, program or arrangement; or
          (c)  any  other  employee  benefit  plan,  fund  or  program.

                    The  Company  has complied in all material respects with all
          applicable  laws,  rules  and  regulations of governmental agencies or
          authorities relating to the employment of labor in connection with the
          operation  of  its  business,  and  those  relating  to  wages, hours,
          collective  bargaining, unemployment insurance, workers' compensation,
          equal employment opportunity and the payment and withholding of taxes,
          including  income  and  social  security  taxes.

     3.14 GOVERNMENTAL  AND  OTHER  APPROVALS.  All  requisite  consents,
          -----------------------------------
          authorizations,  licenses, permits, orders, certificates and approvals
          of  all  governmental  authorities  or other parties necessary for the
          Company  to consummate the transactions contemplated by this Agreement
          will  be  obtained  as  of  the  time  of Closing. The Company has all
          consents, licenses, permits, registrations, approvals and certificates
          required  under  applicable  law  or

                                      E-16
<PAGE>
          regulation,  necessary  to  the  ownership of all of the Assets of the
          Company  and  necessary  to the operation of the Company's business as
          presently conducted and as presently contemplated. The Company and its
          operations  have  conformed  and  presently  conform  to  all  laws,
          ordinances,  requirements,  regulations  or orders, including, without
          limitation,  those  relating  to  fair  labor practices and standards,
          equal  employment  practices,  or  occupational  safety  and  health
          applicable  to the conduct of the Company's business and the ownership
          and  management  of  any  of  its  property.

     3.15 ENVIRONMENTAL  MATTERS.
          -----------------------

          (a)  The  property,  assets and operations of the Company are and have
               been  in  compliance in all material respects with all applicable
               Environmental  Laws;  there  are  and  have  been  no  hazardous
               materials  stored,  handled  or otherwise located in, on or under
               any  of  the  property  occupied  by the Company or assets of the
               Company,  including,  the  groundwater;  and  there  have been no
               releases  or threatened releases of hazardous materials in, on or
               under  any  property occupied by the Company adjoining any of the
               property  or assets of the Company. The Company has not stored or
               caused  to  be  stored any hazardous materials on or under any of
               the property or assets of the Company, including the groundwater,
               other than in compliance with Environmental Laws; and the Company
               has not generated, released or discharged any hazardous materials
               other  than  in  compliance  with  Environmental  Laws.

          (b)  The  Company has no present or contingent liability in connection
               which  the presence either on or off the property occupied by the
               Company  or  assets  of the Company of any hazardous materials in
               the  environment  or  any  release  or

                                      E-17
<PAGE>
               threatened  release  of  any  hazardous  materials  into  the
               environment,  or any other liability under any environmental law.
               "Environmental Laws" shall mean any material, provincial or local
               law,  common  law  doctrine,  rule,  order,  decree,  judgment,
               injunction,  license,  permit  or  regulation  relating  to
               environmental  matters,  including  those pertaining to land use,
               air, soil, surface water, ground water (including the protection,
               cleanup,  removal,  remediation  or  damage  thereof),  public or
               employee  health  or  safety  or  any other environmental matter,
               together  with  any other laws relating to emissions, discharges,
               releases  or threatened releases of any pollutant or contaminant.

     3.16 BROKERS'  AND  FINDERS'  FEES The Company and Shareholders jointly and
          -----------------------------
          severally  (i) represent that no finder or broker, has acted on behalf
          of  the  Company or Shareholders in connection with the negotiation or
          consummation of this Agreement or any of the transactions contemplated
          hereby  and  (ii) agree to indemnify and to hold the Buyer harmless of
          and from any liability for commission or compensation in the nature of
          a  finder's  fee to any broker or finder for which the Company, or any
          of  its employees or representatives, or Shareholders are responsible.

     3.17 LABOR RELATIONS. The Company is in compliance in all respects with all
          ----------------
          applicable  laws respecting employment and employment practices and is
          not  engaged in any unfair labor practice (a) there is no unfair labor
          practice  complaint  against  the  Company  pending or threatened; (b)
          there  are  no  discrimination charges pending before any governmental
          agency  or authority; (c) there is no labor strike or similar material
          dispute  pending  or  threatened  against the Company; (d) there is no
          pending  representation  question  involving and attempt to organize a
          bargaining  unit  including  any employees of the Company and no

                                      E-18
<PAGE>
          labor grievance has been filed within the past twelve (12) months; and
          (e)  there  is  no outstanding claim against the Company by any person
          who  is  now  or has been an officer or employee of the Company or, to
          the  best of Shareholders' knowledge, any circumstances which may give
          rise  to  any such claim. The Company is not a party to any collective
          bargaining  agreement  nor  is  any  such  agreement  currently  being
          negotiated  by  the  Company.

     3.18 FINANCIAL  STATEMENTS.  SELLER  HAS DELIVERED TO BUYER: (A) AN AUDITED
          ---------------------
          BALANCE SHEET OF THE COMPANY AS AT JUNE 30, 2002, (INCLUDING THE NOTES
          THERETO,  THE  "BALANCE  SHEET"),  AND  (B)  THE  RELATED  UNAUDITED
          STATEMENTS  OF  INCOME, CHANGES IN SHAREHOLDERS' EQUITY AND CASH FLOWS
          FOR  THE  COMPANY'S FISCAL YEAR THEN ENDED, INCLUDING IN EACH CASE THE
          NOTES  THERETO,  CERTIFIED  BY  SELLER'S  CHIEF  FINANCIAL OFFICER AND
          REVIEWED  BY  THE  COMPANY'S ACCOUNTANTS, GOODMAN & GOODMAN. COPIES OF
          SUCH  FINANCIAL  STATEMENTS  ARE ANNEXED HERETO AS SCHEDULE 3.18. SUCH
          FINANCIAL  STATEMENTS  FAIRLY  PRESENT THE FINANCIAL CONDITION AND THE
          RESULTS  OF OPERATIONS, CHANGES IN SHAREHOLDERS' EQUITY AND CASH FLOWS
          OF  THE  COMPANY  AS  AT  THE  RESPECTIVE DATES OF AND FOR THE PERIODS
          REFERRED TO IN SUCH FINANCIAL STATEMENTS, ALL IN ACCORDANCE WITH GAAP,
          WITH  THE  EXCEPTION  THAT  THE  SAME  ARE  UNAUDITED.  THE  FINANCIAL
          STATEMENTS  REFERRED  TO IN THIS SECTION 3.18 REFLECT AND WILL REFLECT
          THE  CONSISTENT  APPLICATION  OF SUCH ACCOUNTING PRINCIPLES THROUGHOUT
          THE  PERIODS  INVOLVED,  EXCEPT  AS  DISCLOSED  IN  THE  NOTES TO SUCH
          FINANCIAL  STATEMENTS.  THE FINANCIAL STATEMENTS HAVE BEEN AND WILL BE
          PREPARED  FROM  AND  ARE  IN ACCORDANCE WITH THE ACCOUNTING RECORDS OF
          SELLER.

     3.19 NO  UNDISCLOSED  LIABILITIES  THE  COMPANY  HAS  NO  LIABILITIES  OR
          ----------------------------
          OBLIGATIONS  OF  ANY  NATURE  (WHETHER  KNOWN  OR  UNKNOWN AND WHETHER
          ABSOLUTE, ACCRUED, CONTINGENT, OR

                                      E-19
<PAGE>
          OTHERWISE) EXCEPT FOR LIABILITIES OR OBLIGATIONS REFLECTED OR RESERVED
          AGAINST  IN  THE BALANCE SHEET AND CURRENT LIABILITIES INCURRED IN THE
          ORDINARY  COURSE  OF  BUSINESS  SINCE  THE  DATE THEREOF AND WHICH ARE
          LISTED  IN  SCHEDULE  3.19  ANNEXED  HERETO.

     3.20 DISCLOSURE.  No  representation  or  warranty in this Section 3 and no
          ----------
          statement  contained  elsewhere  in this Agreement or in any Schedule,
          Exhibit, Certificate or other document furnished or to be furnished to
          Buyer  pursuant  hereto  or  in  connection  with  the  transactions
          contemplated  under  this Agreement contains any untrue statement of a
          material  fact or omits or will omit any material fact the omission of
          which  would  be  materially  misleading.

4.   REPRESENTATIONS  AND  WARRANTIES  BY  BUYER.
     -------------------------------------------

     As  of  the date hereof and as of the date of the Closing, Buyer represents
and  warrants  as  follows:

     4.1. ORGANIZATION,  STANDING,  CAPITALIZATION,  ETC..  The  Buyer  is  a
          -----------------------------------------------
     corporation duly organized, validly existing and in good standing under the
     laws  of  the  State  of  Delaware and has all requisite corporate power to
     conduct  its  business  as  it  is  currently  being  conducted.

     4.2. AUTHORIZATION:  NO  CONFLICTS. All corporate action on the part of the
          -----------------------------
          Buyer,  necessary  for  the  authorization,  execution,  delivery  and
          performance by the Buyer of this Agreement and the consummation of the
          transactions  contemplated  herein  and  therein has been fully taken.
          This  Agreement  is  the  valid  and  binding obligation of the Buyer,
          enforceable  in  accordance  with  its  terms,  subject  to applicable
          bankruptcy,  usury  and  other  similar  laws  affecting the rights of
          creditors generally, and rules of laws governing specific performance,
          injunctive  relief  or  other  equitable  remedies.

     4.3. GOVERNMENT  APPROVAL. Except as expressly provided herein, no consent,
          --------------------
          approval  or  authorization  of  or  qualification,  designation,
          declaration  or  filing with any governmental

                                      E-20
<PAGE>
          authority  on the part of the Buyer is required in connection with the
          conduct  of  the Buyer's business or in connection with the execution,
          delivery  and  performance  by  the  Buyer  of  this  Agreement or the
          consummation  of  any  other  transactions  contemplated  hereby.

     4.4. LITIGATION,  ETC.  There  is  no  action,  proceeding or investigation
          -----------------
          pending  or,  to  the  best of its knowledge, threatened (or any basis
          therefore  known  to  the  Buyer), that questions the validity of this
          Agreement  or  any  action  taken  or  to  be taken pursuant hereto or
          contemplated  hereby,  or  that might result, either in any case or in
          the  aggregate,  in  any  material  adverse  change  in  the business,
          prospects, operations, affairs or condition of the Buyer or in any its
          properties  or assets, or in any material liability on the part of the
          Buyer.

     4.5. BROKERS' AND FINDERS' FEES. The Buyer (i) represents that no finder or
          ---------------------------
          broker,  has  acted  on  behalf  of  the  Buyer in connection with the
          negotiation  or  consummation  of  this  Agreement  or  any  of  the
          transactions  contemplated  hereby and (ii) hereby agrees to indemnify
          and  to  hold  the  Company  and Shareholders harmless of and from any
          liability  for  commission or compensation in the nature of a finder's
          fee  to  any  broker  or  finder  for  which  the Buyer, or any of its
          employees  or  representatives,  are  responsible.

                                      E-21
<PAGE>
5.   RIGHTS  AND  OBLIGATIONS  SUBSEQUENT  TO  CLOSING.
     -------------------------------------------------

     5.1. SURVIVAL  OF  REPRESENTATIONS  AND  WARRANTIES.  All  representations,
          ----------------------------------------------
          warranties,  covenants  and  obligations  herein  or  in  any Exhibit,
          Schedule, certificate or financial statement delivered by any party to
          any other party incident to the transactions contemplated hereby shall
          be  deemed  to have been relied upon by the other party, shall survive
          the execution and delivery of this Agreement, any investigation at any
          time  made by any party hereto, and the sale and purchase of the Stock
          and  payment  therefore  for  the  period of any applicable statute of
          limitations.

     5.2. FURTHER  ASSURANCES.  From  time to time after the Closing and without
          -------------------
          further  consideration,  the  parties  will  execute  and  deliver, or
          arrange  for  the  execution and delivery of such other instruments of
          conveyance and transfer and take such other action or arrange for such
          other  actions  as  may  reasonably  be  requested to more effectively
          complete  any  of  the  transactions  provided  for in this agreement.

6.   INDEMNIFICATION  AND  SETOFF.
     ----------------------------

          INDEMNIFICATION  BY  THE  COMPANY  AND  SHAREHOLDERS. The Shareholders
          --------------------------------------------------
          hereby  agrees to defend, indemnify and hold Buyer, and its respective
          officers,  directors,  Shareholders,  employees, agents, attorneys and
          representatives,  harmless  from and against any damages, liabilities,
          losses  and  expenses  (including,  without  limitation,  reasonable
          attorney's  fees)  which may be sustained or suffered by Buyer arising
          out  of,  based

                                      E-22
<PAGE>
          upon, or by reason of a breach of any representation or warranty, or a
          failure  to  perform  any agreement or covenant made by the Company or
          Shareholders  in  this  Agreement  or  in  any  exhibit,  schedule,
          certificate or financial statement delivered hereunder, or arising out
          of,  based  upon,  or  by  reason  of  any claim, action or proceeding
          asserted  or  instituted growing out of any matter or thing covered by
          such  breached  representations, warranties or covenants. Shareholders
          shall  not have any rights, hereunder or otherwise, to indemnification
          or  contribution  from  the  Company  with  respect  to  any  matter,
          including,  without  limitation,  any  inaccuracy  in or breach of any
          representation  or warranty of the Company made in or pursuant to this
          Agreement  or  any related document or any breach or nonfulfillment of
          any  covenant or obligation of the Company contained in this Agreement
          or any other document and Shareholders hereby irrevocably releases the
          Company  from  any  liability  for  any  such  claim.

     6.1. INDEMNIFICATION  BY  THE  BUYER.  The  Buyer  hereby agrees to defend,
          -------------------------------
          indemnify  and  hold  the  Shareholders  harmless from and against any
          damages,  liabilities,  losses  and  expenses  (including,  without
          limitation,  reasonable  attorneys'  fees)  which  may be sustained or
          suffered  by the Shareholders arising out of, based upon, or by reason
          of a breach of any representation or warranty, or a failure to perform
          any  agreement  or covenant, made by the Buyer in this Agreement or in
          any  exhibit,  schedule,  certificate or financial statement delivered
          hereunder,  or  arising out of, based upon, or by reason of any claim,
          action  or proceeding asserted or instituted growing out of any matter
          or  thing  covered  by  such  breached  representations, warranties or
          covenants.

     6.2. NOTICE;  DEFENSE  OF  CLAIMS.  Each party to this Agreement shall give
          ----------------------------
          prompt  written notice to the other party or parties to this Agreement
          under  each  claim for indemnification hereunder specifying the amount
          and  nature  of  the  claim, and of any matter which is likely to give
          rise to an indemnification claim. Each party to this Agreement has the
          right  to  participate at his or its own expense in the defense of any
          such

                                      E-23
<PAGE>
          matter  or  its  settlement,  or  the indemnified party may direct the
          indemnifying  party to take over the defense of such matter so long as
          such defense is expeditious. Failure to give timely notice of a matter
          which  may  give rise to an indemnification claim shall not affect the
          rights  of  the  indemnified  party  to  collect  such claims from the
          indemnifying  party  so  long  as  such  failure to so notify does not
          materially adversely affect the indemnifying party's ability to defend
          such  claim  against  a  third  party.  No  indemnifying party, in the
          defense  of  any claim or litigation shall, except with the consent of
          an indemnified party, which consent shall not be unreasonably withheld
          or  delayed,  consent  to  entry  of  any  judgment  or enter into any
          settlement  by  which  such indemnified party is to be bound and which
          judgment  or  settlement  does  not  include  as an unconditional term
          thereof  the  giving  by the claimant or plaintiff to such indemnified
          party  of  a  release  from  all liability in respect to such claim or
          litigation.

7.   MISCELLANEOUS.
     -------------

     7.1. ASSIGNABILITY.  Neither  this  Agreement nor any rights or obligations
          -------------
          hereunder,  are  assignable  by  either  party hereto, except that the
          Buyer  shall have the right to assign any of its rights or obligations
          hereunder  to  a  subsidiary  of  Buyer  without  the  consent  of the
          Shareholders  or  the  Company, provided that Buyer remains liable for
          all  of  its  obligations  hereunder.

     7.2. PUBLICITY.  Except as otherwise required by law, prior to Closing none
          ---------
          of  the parties hereto shall issue any press release or make any other
          public  statement  relating  to  or connected with, or arising out of,
          this  Agreement  or  the  matters  contained  herein  or  disclose the
          contents  of  this  Agreement  or  the  terms of the sale contemplated
          hereby  without obtaining the prior approval of the other party to the
          contents  and  the  manner  of

                                      E-24
<PAGE>
          presentation  and  publication  thereof.

     7.3. SECTION HEADINGS. The Section and paragraph headings in this Agreement
          ----------------
          are for convenience of reference only and shall not be deemed to alter
          or  affect  provisions  thereof.  All Exhibits and/or Schedules hereto
          shall  be  initialed  for  identification or may be physically annexed
          hereto, but in either event such Exhibits or Schedules shall be deemed
          to  be  a  part  hereof.

     7.4. WAIVER.  Neither  the  failure  nor any delay on the part of any party
          ------
          hereto  in  exercising  any  right,  power  or  remedy hereunder shall
          operate as a waiver thereof, or of any other right, power or remedy or
          preclude any further or other exercise thereof, or the exercise of any
          other  right,  power  or  remedy.  No  waiver  shall be binding unless
          executed  in  writing  by  the  party  making  the  waiver.

     7.5. EXPENSES.  Except  as  otherwise provided herein, the Shareholders and
          --------
          Buyer  shall pay the fees and expenses of their respective accountants
          and  legal  counsel and other advisors incurred in connection with the
          transactions  contemplated by this Agreement. No such fees or expenses
          related  to  this  transaction  shall  be  paid  by  or constitute the
          obligation  of  the  Company.

     7.6. NOTICES.  All  notices,  requests,  demands,  and other communications
          --------
          under  this  Agreement shall be in writing and shall be deemed to have
          been  duly  given  on  the date of service if served personally on the
          party (including, without limitation, service by nationally recognized
          overnight  courier  service)  to whom notice is to be given, or on the
          third day after mailing if mailed to the party to whom notice is to be
          given,  by first class mail, registered or certified, postage prepaid,
          at the address set forth below, or on the date of service if delivered
          by  facsimile  to the facsimile number set forth below which

                                      E-25
<PAGE>
          facsimile  is  confirmed within three (3) days by deposit of a copy of
          such  notice  in  first  class  mail, registered or certified, postage
          prepaid  at  the  address  set  forth  below. Any party may change its
          address  for  purposes  of  this paragraph by giving the other parties
          written  notice  of  the  new  address  in the manner set forth above.

To the Buyer:          Vero International Inc. 30150 Telegraph Road, Suite 183,
                       Bingham Farms, MI 48025

To the Shareholders:   Steven Witherspoon
                       25  Turnbull  Rd
                       Dundas  Ontario  L9H  3W5
                       and
                       Adam  Panchyshyn
                       #46  -  3045  New  Street
                       Burlington  Ontario  L7N  3V9

With a copy to:        VI Group plc, The Mill, Brimscombe Port, Stroud,
                       Gloucestershire,  England,  GL5  2QG.

     7.7. GOVERNING  LAW.  This  Agreement shall be governed by and construed in
          ---------------
          accordance  with  the  laws  of  the  State  of  Connecticut.

     7.8. ENTIRE AGREEMENT. This Agreement contains the entire agreement between
          ----------------
          the parties hereto with respect to the transaction contemplated herein
          and  shall  not  be  modified  or  amended  except by an instrument in
          writing  signed  by  the  parties  hereto.

     7.9. VALIDITY.  The  invalidity  or  unenforceability  of  any  particular
          --------
          provision  of  this  Agreement  shall  not affect any other provisions
          hereof, and this Agreement shall be construed in all other respects as
          if  such  invalid  and  unenforceable  provisions  were  omitted.

     7.10.  COUNTERPARTS.  This  Agreement  may  be  signed  in  any  number  of
            ------------
          counterparts  each

                                      E-26
<PAGE>
          of  which  shall be deemed to be an original and all of which together
          shall  constitute  but  one  and  the  same  instrument.

     IN  WITNESS  WHEREOF,  we have set our hands and seals as of the date first
above  written.

                         BUYER:

                         VERO  INTERNATIONAL,  INC.

                         By_____________________________________

                             Its  President

                         COMPANY:

                         VERO  TOOLING  SOLUTIONS,  INC.

                         By______________________________________

                             Its  President

                         SHAREHOLDERS:

                         ________________________________________

                                      E-27
<PAGE>
                           SALE AND PURCHASE AGREEMENT

THIS SALE AND PURCHASE AGREEMENT ("Agreement") made this 27 day of September,
                                                           --
2002 by and between (1) VI Group plc, a company registered in England and Wales
with number 3461213 whose registered office is at The Mill, Brimscombe Port,
Stroud, Gloucestershire, GL5 2QG ("Purchaser"), (2) NC Graphics (Cambridge)
Limited, Silverwood Lodge, Ely Road, Waterbeach, Cambridge CB5 9NN a Limited
Company registered in England with number 1803077 .("Seller"), and (3) Arthur
Flutter of Glebe House, Cambridge Road, Waterbeach, Cambridge CB5 9NJ ("AF"); .

                                  INTRODUCTION

WHEREAS, Seller is willing to sell to Purchaser and Purchaser is willing to buy
from Seller, upon the terms and conditions hereinafter set forth, only those
assets comprising in the Machining Strategist business carried on by the Seller
(the "Seller's Business") at the date hereof, as more fully set forth in this
Agreement (the "Assets"). AF is a party to this Agreement to confirm ownership
by the Seller of the Seller's Business and the Assets,

NOW, THEREFORE, in consideration of the mutual covenants and agreements herein
contained, the parties hereto agree as follows:

                                 SALE OF ASSETS

Upon the terms and subject to the conditions provided in this Agreement, Seller
shall, on the date that completion of the sale and purchase of the Seller's
Business takes place in accordance with clause 3 ("Completion"), convey, sell,
transfer, assign and deliver to Purchaser, and Purchaser shall purchase from
Seller , all of the Assets and the Seller's Business including:

     (a)  All stock, including hardware, software and related materials required
          for the operation of the Seller's Business including, without
          limitation, the items listed in Schedule 1(a) annexed hereto (the
          "Stock").

     (b)  The goodwill (including the right for the Purchaser to represent
          itself as carrying on the Seller's Business in succession to the
          Seller ) (the "Goodwill"), promotional materials and all slogans or
          trade names (other than the name of the Seller) used by Seller in the
          Seller's Business, including, without limitation, the names listed in
          Schedule 1(b) annexed hereto, and all customer lists relating to the
          present and former customers of the Seller's Business including,
          without limitation, the customer lists annexed hereto within Schedule
          1(b) (the "Customer Lists").

     (c)  The outstanding portion of maintenance agreements to be supported
          following Completion as set out in Schedule 1(c).

     (d)  The equipment of the Seller's Business listed in Schedule 1(d) annexed
          hereto (the "Equipment") and all employee lists, files, papers, books,
          records, sales

                                      E-28
<PAGE>
     and  records,  customer  database,  help  line database, sales and purchase
     correspondence,  relating  to  Seller's  ownership and/or use of the Assets

     (e)     Any  and  all  rights and interest of Seller (as far as Seller can
     sell  or assign the same) in and to any licenses and commercially practised
     patents,  trademarks,  trademark  registration  applications (including all
     reissues,  divisions,  continuations  and  extensions  thereof),  patent
     applications  and  patent  disclosures  docketed  used  exclusively  in the
     Seller's  Business,  if any, including, without limitation, those listed in
     Schedule  1(e)  annexed  hereto.

     (f)     The rights and interests of Seller (as far as Seller can assign the
     same) in and to the intellectual property rights and proprietary expertise,
     including,  without  limitation,  proprietary  information,  technical  and
     technological  data,  knowhow,  processes,  invention conception memoranda,
     manufacturing and engineering data, computer programs, web site address and
     sales  and advertising information used in the Seller's Business including,
     without  limitation,  the  items listed in Schedule 1(f) annexed hereto and
     which  shall include for the avoidance of doubt, the Strategist Innovations
     and  the  Strategist  Copyright  as defined below (which, together with the
     Assets referred to in clause 1(e) above shall be hereinafter defined as the
     "Business  Intellectual  Property").

     The  `Strategist  Innovations' consists of the ideas, expertise, knowledge,
     algorithms,  formulae  and  concepts  leading  to  the  development  of and
     incorporated  in  the  Strategist product. Much of this is described in the
     learned  paper  `A  machining  strategy  for  toolmaking'  Arthur. Flutter,
     Julian.  Todd,  Computer-Aided Design 33 (2001) 1009 -1022. Julian Todd has
     been  an  employee  of  NC  Graphics  (Cambridge)  Ltd.  since 1992 under a
     contract  of employment attached as Exhibit # whereby all such intellectual
     property  is  owned  by  NC Graphics (Cambridge) Ltd. This is also true for
     Steven  Youngs  and all other developers of the Strategist product with the
     exception  of  Arthur  Flutter.  Arthur  Flutter  has been a director of NC
     Graphics  (Cambridge) Ltd. since its foundation in 1984, but has not always
     been an employee and has no agreement with this company for the transfer of
     his  intellectual  property.  The inclusion of Arthur Flutter personally as
     `Seller'  ensures  the  effective assignment of the Strategist Innovations.

     The  `Strategist  Copyright',  is  the  copyright  of all computer software
     developed  by  the Seller, which is currently sold under the name Machining
     Strategist. This software is described in the Machining Strategist manuals,
     tutorials  and  documentation,  as  they  exist  at  Completion. The Seller
     currently  holds  exclusive title to this property because employees of the
     Seller  have written all such software, and all the relevant employees have
     contracts  of  employment  that  include the transfer of their intellectual
     property  to  the  Seller

     (g)  So  far  as Seller can sell or assign the same, any permits, approvals
          or  permissions  or  indications  of authority to conduct the Seller's
          Business.

     (h)  All  rights,  title  and interest of Seller in the contracts listed in
          Schedule  1(g) attached hereto hereinafter collectively referred to as
          the  "Assumed  Contracts"  and  the  contracts listed in Schedule 1(i)
          attached  hereto  hereinafter  collectively  referred  to  as the "Key
          Contracts".

                                      E-29
<PAGE>
     (i)     Such prepaid expenses of the Seller's Business as are set forth in
     Schedule  1  (h).

     The  Seller  shall  sell  the  Assets  with  full  title  guarantee.

     For  the  avoidance of doubt the sale and purchase hereby effected does not
     include  any  of  the  following:

          (i)  cash  at  hand  or  at  bank;

          (ii) trade  debtors  as  at  the  date  of  Completion.

     AF  hereby  confirms to the Seller and the Purchaser that the Seller is the
     owner of the Seller's Business and the Assets, but to the extent that AT by
     operation  of  law  or  otherwise  is  deemed  to  have any interest in the
     Seller's  Business  or  the  Assets,  then  AF  by executing this Agreement
     irrevocably and unconditionally assigns to the Seller and the Purchaser any
     such  interest.

     AF  irrevocably  appoints  the  Purchaser, acting by any director or person
     acting  pursuant  to authority conferred by its board of directors, as AF's
     attorney  to execute such further documents and perform and do such further
     acts  and  things following Completion as the Purchaser may require to vest
     the Assets and the Seller's Business in the Purchaser. Without prejudice to
     the  generality  of the above the powers exercisable by the Purchaser shall
     include  the  power  to  execute, deliver and do all deeds, instruments and
     acts  in  AF's  name  and  on  AF's  behalf  in  pursuance  of  the  above.

                                       2.

                             PURCHASE PRICE FOR THE
                                     ASSETS
Purchaser  shall  pay  to  Seller for the Assets a purchase price (the "Purchase
Price")  equal to  1,250,000 which the parties hereto agree shall be apportioned
in  accordance  with  Exhibit  H  and  shall  be  payable  as  follows:

     (a)  1,000,000 in cash to be paid to the Seller in accordance with clause 3
          of  this  Agreement.

     (b)  250,000  worth  of VI Group ordinary (0.5p) shares (the "Consideration
          Shares").  In  relation  to  the  Consideration  Shares:

     (i)     The number of Consideration Shares to be issued to the Seller shall
     be  the  number (excluding fractions) whose total value shall be nearest to
     but  not  less  than  250,000.  For  these  purposes,  the  value  shall be
     calculated  with  reference  to  the  price  of  the shares at the close of
     trading on the day prior to the date of Completion and issued to the Seller
     on  Completion.  To  minimise  the  effect  of  any  potential  share price
     oscillations,  this  calculation  price  will  not be set below 20 pence or
     above  30  pence.

     (ii) The Consideration Shares shall be issued credited as fully paid up and
          shall  rank  pari  passu  in  all  respects with the existing ordinary
          shares  of

                                      E-30
<PAGE>
     0.5p  each  in  the  capital  of  the  Purchaser  and so far as regards any
     dividend declared or paid by reference to a record date falling on or after
     the  date  of the registration of the Consideration Shares shall rank as if
     they  had  been  issued  (fully  paid)  on and from the commencement of the
     period in respect of which such dividend is paid, and shall carry the right
     to  receive  in full all dividends declared, made or paid after the date of
     this  Agreement.

     (iii)  The  Seller  undertakes  with  the  Purchaser that it will not for a
          period  of  18  months  after Completion transfer, charge or otherwise
          dispose  of  any  legal  or  beneficial  interest in the Consideration
          Shares (which shall include for the avoidance of doubt any disposition
          made  by  the  Seller  as  part  of  any  liquidation, administration,
          voluntary  arrangement,  scheme of arrangement or any other compromise
          with  its  creditors)  unless  the  Seller  receives the prior written
          consent  of  the  Purchaser  and  that  if  the Purchaser's consent is
          obtained  for  such a disposal, or such a disposal is made at any time
          within  3  years  after  the  expiry of such period of 18 months, such
          disposal  shall  be  made  through  stockbrokers  nominated  by  the
          Purchaser.  However,  these  restrictions  shall  not  apply  to:

     (a)  Any  disposal  made by the Seller in acceptance of a general offer for
          the  whole  of the issued ordinary share capital of the Purchaser (not
          already held by the offeror or one of its subsidiaries, if such be the
          case)  that  has  been  recommended  by  a  majority  of  the board of
          directors  of  the  Purchaser or which has become or has been declared
          unconditional  as  to  acceptances;  or

     (b)  Following  the  time  that  Mr Don Babbs or any of the other executive
          directors  of Purchaser at the time of Completion shall sell more than
          100,000  ordinary  shares  in  the  capital  of  the  Purchaser;  or

     (c)  Any disposal made by the Seller in order that it may satisfy in cash a
          claim  made  by  the  Purchaser  pursuant  to  this  Agreement;  or

     (d)  Any  disposal  made  by  the  Seller to Ralph Ehoff and Steven Youngs.

                                       3.

                 COMPLETION AND CONDITIONAL COMPLETION DOCUMENTS

     This  Agreement  and the rights and obligations of the parties under it are
     in  all  respects conditional upon the following conditions being satisfied
     on  or  before  27  September  2002:

          (a)  (i)  Moore Stephens of St Paul's House, Warwick Lane, London (the
          "Purchaser's  Auditors")  delivering to the Purchaser and the Seller a
          report  in  compliance

                                      E-31
<PAGE>
     with  sections  103  and  108 of the Companies Act 1985 with respect to the
     value  of  the  Assets;  and

     (ii)  consents  in  writing  or  novation  agreements  (expressed  to  be
     conditional  on  Completion)  in  terms satisfactory to the Purchaser being
     received  or entered into consenting to the assignment of the Key Contracts
     to  the  Purchaser or novating the Key Contracts in favour of the Purchaser
     as  the  Purchaser  may  require.

     If  any of the conditions set out above shall not have been fully satisfied
     by  the  date  mentioned in that clause, or if any of such conditions shall
     cease  to  be  capable of being satisfied by that date, then this Agreement
     shall  immediately  lapse  and cease to have effect and neither party shall
     have  any  claim  against  any other in respect of this Agreement except in
     relation  to  any  prior  breach  of  this  Agreement.

     Completion  shall  take  place at 150 Aldersgate Street, London ECIA 4EJ on
     the  day  that  the conditions referred to at (a) and (b) above having been
     satisfied  or  on  such  other date as the Seller, AF and the Purchaser may
     agree  in  writing.

     (A)  On  Completion  the  Seller  and/or  AF  shall  deliver or procure the
          delivery  of  to  the  Purchaser:

     (a)  the  resignation  of Ralph Ehoff and Steven Youngs as directors of the
          Seller;

     (b)  an  executed  handover  agreement  between  the  Seller,  AF  and  the
          Purchaser  in  the  agreed  form  as  attached  as  Exhibit  B.

     (c)  an  executed deed of assignment of the Goodwill between the Seller, AF
          and  the  Purchaser  in  the  agreed  form  and attached as Exhibit J;

     (d)  physical  possession of all the Assets hereby agreed to be sold, title
          to  which  passes  on  delivery;

          (e)  all  documents  of  title and certificates relating to any of the
               Assets;

     (f)  a  certificate  of  non-crystallisation in the agreed form from Lloyds
          Bank  plc  addressed  to  Purchaser  in respect of the floating charge
          granted  by  the  Seller  on  17  May  1991 and dated with the date of
          Completion

     (g)  assignments  or  novations (as the case may be) in terms acceptable to
          the  Purchaser  of  the  Key  Contracts.

     (h)  an  executed assignment of the Strategist Copyright in the agreed form
          and  attached  as  Exhibit  L  (the  "Licence  Agreement")

     Against  compliance  with the above provisions the Purchaser shall procure:

          (a)  the payment of 1,000,000 to the bank account of the Seller (Bank:
               Lloyds,  Bank,  95 Regent St. Cambs. CB2 1BQ; Sort Code:30-13-55;
               Account  No.02967760)

                                      E-32
<PAGE>
     (b)  the  issue to the Seller of the Consideration Shares (subject to their
     admission to the Alternative Investment Market of the London Stock Exchange
     plc)  (the  "Admission  Condition").

     (B)     If any of the provisions of clause (A) above are not complied with
     on  the  date  fixed for Completion the Purchaser shall be entitled (as the
     Purchaser  may  elect)  to:

          (i)  defer  Completion  to  such  later  date  as  it  may  decide;

          (ii) proceed  to  Completion  so  far  as practicable but so that this
               shall be without prejudice to its rights under this Agreement; or

          (iii)  rescind  this  Agreement.

     If  the  Admission  Condition is not satisfied within 60 days of Completion
     the  Purchaser shall within 5 days of the expiry of such 60 day period, pay
     to  the  Seller  250,000 in cash and the conditional issue to the Seller of
     the  Consideration  Shares  shall  be  null  and  void.

                                       4.

                                  APPORTIONMENT

     (a)  All  outgoings  attributable to the Seller's Business up to Completion
          shall  be  borne and paid by the Seller and all outgoings attributable
          to  the  Seller's Business after Completion shall be borne and paid by
          the  Purchaser.  Any  such  outgoings  relating to a period before and
          after  Completion  shall  (if appropriate) be apportioned accordingly.

     (b)  The  aggregate amount (if any) from either the Seller or the Purchaser
          to  the other in respect of sub-clause (a) above shall be paid in cash
          within  14  days  after  the  amount  concerned  has been ascertained.

                                       5.

                           MATTERS PENDING COMPLETION

     (a)  The  Seller and AF undertake with the Purchaser (to the extent only as
          may  be necessary to give effect to this Agreement and except with the
          prior  written consent of the Purchaser) to procure that from the date
          of  this  Agreement  until  Completion  the  Seller  and  AF  will:

     (i)  carry  on  the  Seller's  Business  in  the  ordinary course and in an
     efficient  and businesslike manner as a going concern in the same manner as
     it  is  presently  carried  on  as  regards the nature, scope and manner of
     conducting  it  so  as  to  maintain  it  as  a  going  concern;

     (ii)  not  dispose  of  any  of  those  Assets  listed  or described in the
     Schedules to this Agreement nor any of the other Assets employed or used in
     connection  with the Seller's Business nor acquire any new assets exceeding
     10,000  for  use  in  connection with the Seller's Business (except, in any
     such  case,  for Stock in the ordinary course of trading in relation to the
     Seller's  Business);

                                      E-33
<PAGE>
     (iii) use their best endeavours to maintain the trade and trade connections
     and  the  Goodwill and will not by any action, omission, default or neglect
     knowingly  damage  or  risk  damage  to  them;

     (iv)  retain  the  full  benefit  of  the  Business  Intellectual Property;

     (v)  not  enter  into  or  agree  to enter into any hire purchase, leasing,
     rental  or  conditional sale agreement or similar arrangement in connection
     with  the  Seller's  Business;

     (vi)  inform  the  Purchaser immediately of any matter which may materially
     affect  the  Seller's  Business  or  any  the  Assets  and consult with the
     Purchaser  in  relation  to  such  matter;

     (vii)  not  commence  any  litigation  or  compromise or settle or agree to
     compromise  or  settle  any  claim  or  dispute  in which it is involved in
     connection  with  the  Seller's  Business;

     (viii)  continue  to  pay the creditors of the Seller's Business within the
     usual  terms  of  payment  of  such  creditors;

     (ix)  maintain  the  Seller's  usual level of stocks in connection with the
     Seller's  Business;

     and  without  prejudice  to  the above the Seller and/or AF will obtain the
     Purchaser's  prior written consent to any act or omission on its part which
     could  have  a  material  effect upon the Purchaser's future conduct of the
     Seller's Business after Completion or which might affect the willingness of
     a  reasonable person to purchase the Seller's Business and the other Assets
     upon  the  terms  of  this  Agreement.

     (b)  The Purchaser shall not, in exercising its rights under this clause 5,
          assume any liability to the Seller or AF or to any third party for any
          act  carried  out  with  its  consent  or  at  its  request or for the
          consequences  of  any  such  act  or  of  any  failure  to  act or any
          withholding  of  consent  and  the  Seller  and AF shall indemnify the
          Purchaser against any claim made by any third party in connection with
          any  such  act  or  failure  to  act.

     (c)  The  Seller  and/or  AF shall immediately disclose to the Purchaser in
          writing  any  of  the  following  which may become known to the Seller
          after  the  date  of  this  Agreement  and  before  Completion:

          (i)     any  material  breach  of  any  of  the  Warranties;

          (ii)    any material breach by the Seller or AF of any obligation on
          its  part  under  this  Agreement and, where that breach is capable of
          remedy,  it  is  not  remedied  to  the  Purchaser's  satisfaction;

          (iii)   any of the Transferring Employees dying, becoming  permanently
          incapacitated  or  terminating  or  giving  notice  to  terminate  his
          employment  or  stating  his  intention  not to become employed by the
          Purchaser;

                                      E-34
<PAGE>
          (iv) anything  occurring  (except  something  arising  from  an act or
               omission  of the Purchaser) which has, or would be likely to have
               after  Completion,  a  material  adverse  effect  on the Seller's
               Business  (as  presently  carried  on.

     If any such disclosure shall be made, or if the Purchaser otherwise becomes
     aware  of  any  such  matter or thing, the Purchaser may at any time before
     Completion, by written notice to the Seller and AF, rescind this Agreement.

     (d)  Without prejudice to the provisions of clause (c) above, if any of the
          tangible  Assets  is  destroyed  or  damaged  or  breaks  down  before
          Completion  then  at  the  Purchaser's  option  either:

     (i)     that Asset shall be excluded from the sale and retained by the
     Seller  at Completion, in which case the Purchase Price shall be reduced by
     the  amount  specifically  attributed  to that Asset in Exhibit H or, if no
     amount  is so attributed, by the amount which would have been attributed to
     that  Asset;  or

     (ii)    that Asset shall be purchased  at  Completion,  in  which  case the
     Purchaser  may  require the Seller to repair the Asset at the Seller's and,
     in  default  of  the  Seller  doing so before Completion, the Purchaser may
     itself  repair  the Asset after Completion at the Seller's expense in which
     case:

     (a)     the Purchaser may deduct from the Purchase Price the cost of repair
     of  the  Asset,  to  the  extent  ascertained  before  Completion;

     (b)     if the  actual cost is not ascertained at Completion, the Purchaser
     may  deduct  from the Purchase Price its reasonable estimate of the cost of
     repair and within 7 days of the actual cost of repair being ascertained the
     Seller shall account to the Purchaser for the amount of any additional cost
     of  repair  in  excess  of the amount of the Purchase Price deducted or the
     Purchaser shall account to the Seller for any amount by which the amount of
     the Purchase Price deducted exceeds the cost of repair, as the case may be.

                                       6.

                         CROSS INDEMNITIESAND EXCLUSIONS
                         -------------------------------

     (a)     The Seller and AF  shall  indemnify  at  all  times  the  Purchaser

     (i)     from all and any claims in respect of any liability to taxation and
     unassumed  liabilities  or  damages  arising from a breach of the terms and
     conditions  of  this  Agreement which may be raised or assessed against the
     Purchaser  in  connection  with the Seller's Business as conducted prior to
     Completion  including  any  liability  arising  as a result of the sale and
     purchase  hereby  agreed;

                                      E-35
<PAGE>
               (ii) against  all  actions  proceedings  costs damages claims and
                    demands  in  respect  of:

     (A)  any  alleged fault defect or error whatsoever arising from services or
          systems  supplied  or  provided prior to the date of Completion and in
          particular  (but without prejudice to the generality of the foregoing)
          any  claim  under  any  warranty;  and

     (B)  any  claims  in respect of any action by a third party claiming rights
          or  ownership  over  the source code used for the Machining Strategist
          product  or  the  "Machining  Strategist"  name.

     (b)     The Purchaser shall indemnify  at  all  times  the  Seller from and
                                    against:

     (i)     all and any claims in respect of any liability to taxation which
     may  be  raised  or  assessed  against  the  Seller  in connection with the
     Seller's  Business  as  conducted  by  the  Purchaser after Completion, and

     (ii) all  other  actions  proceedings  costs  damages  claims  and  demands
          whatsoever  arising  from  the conduct of the Seller's Business by the
          Purchaser  after  Completion

                                       7.

                                    COVENANTS

     (a)  From  the  date  hereof,  Seller, AF and Purchaser shall take all such
          action,  both  before and after the Completion, as may be necessary or
          appropriate  to  consummate  the  transactions  provided  for  in this
          Agreement  in  accordance  with  the  representations,  conditions and
          agreements  contained herein, and shall refrain from taking any action
          which  would  result in any of such conditions not being satisfied, at
          the  Completion.

     (b)  At  all  tunes  following  Completion the Seller and/or AF shall do or
          procure  to  be  executed  and done all such other deeds documents and
          things  as  the  Purchaser may reasonably require for vesting the full
          right  benefit  privilege and advantage of the Assets in the Purchaser
          and  for  giving  to  the Purchaser the full benefit of this Agreement
          including for the avoidance of doubt unchallengeabie rights (as far as
          the  Seller  or  AF  are  able  to  grantthe  same)  in
          --------------------------------------------------
          the  "Machining  Strategist"  name.

                                       8.

                              RESTRICTIVE COVENANTS
                                     ---- ---------

     To  assure  the Purchaser of the full value of the Sellers Business and the
     Goodwill the Seller and AF undertake not to directly or indirectly carry on
     any  of  the  Restricted  Activities  as  described  in  Exhibit  A.

                                       9.

                                      E-36
<PAGE>
                                    EMPLOYEES

     The  parties  agree  that  the  terms  of  Exhibit  F  shall  apply to this
     Agreement.

                                       10.

                                 VALUE ADDED TAX

     The  parties  agree  that  the  terms  of  Exhibit  G  shall  apply to this
     Agreement.

                                       11.

                   REPRESENTATIONS AND WARRANTIES OF PURCHASER

Purchaser  hereby  represents  and  warrants  to  the  Seller  as  follows:

     (a)  Purchaser  is  a  company duly organised, validly existing and in good
          standing  under  the  laws of England and Wales and is duly qualified,
          licensed and authorised to do business and is in good standing in each
          jurisdiction  in  which  the  conduct  of  its  business requires such
          qualification,  licensing  or  authorisation.  Purchaser  has  full
          corporate  power  to  own  or  lease  its  properties and carry on its
          business  as  now  being  conducted.

     (b)  Purchaser  has  full  corporate  power  and  authority  to execute and
          deliver  this Agreement and the other agreements and instruments to be
          executed  and  delivered  by  it pursuant hereto and to consummate the
          transactions  contemplated  hereby and thereby. All corporate acts and
          other proceedings required to be taken by or on the part of Purchaser,
          including,  if  necessary,  all  appropriate  shareholder  action,  to
          authorise it to carry out this Agreement and such other agreements and
          instruments  and the transactions contemplated hereby and thereby have
          been  duly  and  properly taken. This Agreement has been duly executed
          and  delivered by Purchaser and constitutes, and such other agreements
          and  instruments  when  duly  executed and delivered by Purchaser will
          constitute, legal, valid and binding obligations of Purchaser and will
          be  enforceable  in  accordance  with  their  respective  terms.

     (c)  Neither  the  execution  and  delivery  nor  the  performance  of this
          Agreement  will  (i)  violate  any provision of law, or any judgement,
          writ,  injunction,  decree or order of any court or other governmental
          authority  relating  to  Purchaser,  or  (ii)  violate any will, deed,
          mortgage, instrument, indenture, agreement, contract, other commitment
          or  restriction to which Purchaser is a party or by which it is bound,
          or  (iii)  be in conflict with, or result in or constitute a breach or
          default  (or an occurrence which by lapse of time and/or the giving of
          notice  would  constitute  a  breach  or  default),  on  the  part  of
          Purchaser, under any such will, deed, mortgage, instrument, indenture,
          agreement,  contract,  other commitment or restriction, or (iv) result
          in  the  creation  or imposition of any lien, charge or encumbrance of
          any  nature  whatsoever  upon  the  Assets.

     (d)     All of the representations and warranties set forth in this Section
     11  shall  be  deemed  renewed by Purchaser at the Completion as if made at
     such  time  and  shall  survive  indefinitely after the date of Completion.

                                      E-37
<PAGE>
                                       12.

                    REPRESENTATIONS AND WARRANTIES OF SELLER

     The  Seller  and  AF  undertake  to  discharge  all liabilities incurred or
     arising  in  connection  with the Seller's Business and the Assets prior to
     Completion as and when they fall due in order that the Purchaser may obtain
     the  full  benefit  of  the  Goodwill.

          Except  as  otherwise  provided  in  Schedule  9(a), the Seller and AF
          jointly  and  severally  represent  and  warrant  to  the Purchaser as
          follows:

          (a)  Either Seller or AF now has, and by virtue of the deliveries made
               at  the  Completion,  Purchaser  will  obtain good and marketable
               title  to  the  Assets, free and clear of all liens, encumbrances
               and  charges,  except  as  otherwise  provided.

          (b)  Neither  the  Seller's  Business  as  conducted  prior  to  the
               Completion  nor  the  ownership or sale by Seller or AF of any of
               the  Assets  were, are or will be in contravention of any patent,
               trademark,  copyright  or  franchise  agreements,  licensing
               agreements,  or  other  proprietary  right  of  any  third party.

     (c)  The  Seller's  Business  as  conducted  prior  to  the  Completion has
          suffered  no  material  adverse change such as to damage the prospects
          for future business as provided for by Seller's business plan attached
          hereto  as  Schedule  9(b)

     (d)  Neither  the  execution  and  delivery  nor  the  performance  of this
          Agreement  will  (i)  violate  any provision of law, or any judgement,
          writ,  injunction,  decree or order of any court or other governmental
          authority  relating  to  Seller or AF, or (ii) violate any will, deed,
          mortgage,  instrument,  indenture,  or  material  agreement, contract,
          other  commitment  or  restriction  to  which either Seller or AF is a
          party or by which it is bound, or (iii) be in conflict with, or result
          in  or constitute a breach or default (or an occurrence which by lapse
          of  time  and/or  the  giving  of  notice would constitute a breach or
          default),  on  the  part  of  Seller or AF, under any such will, deed,
          mortgage, instrument, indenture, agreement, contract, other commitment
          or  restriction,  or  (iv) result in the creation or imposition of any
          lien,  charge  or  encumbrance  of  any  nature  upon  the  Assets.

     (e)  The  Seller's  Business  has  been  conducted  by Seller and AF in all
          material respects in accordance with all applicable laws, governmental
          regulations and judicial and administrative decisions. Any licenses or
          permits  issued  by  any  governmental  authority  in  connection with
          Seller's  Business  are  set  forth  in  Schedule 9(a) annexed hereto.

     (f)  There  is  no  claim,  litigation,  action,  suit  or  proceeding,
          administrative or judicial, pending or threatened against or affecting
          Seller  or  AF, or involving any of the Assets, at law or in equity or
          before any governmentalauthority, nor to Seller's or AF's knowledge is
          there any basis upon which any such claim, litigation, action, suit or
          proceeding  could  be  brought or initiated. Neither Seller nor AF are
          subject  to or in default under any judgement, order, writ, injunction
          or  decree of any court or any governmental authority, attachments, or
          executions  have been issued or are now in force against Seller or AF.
          No

                                      E-38
<PAGE>
          petition  in  bankruptcy  or  receivership  has  ever been filed by or
          against  Seller  or  AF.

     (g)  No  consent,  authorisation,  license,  permit,  order, certificate or
          approval  which  has  not  heretofore been obtained is required by any
          person,  corporation,  partnership, estate, trust, governmental agency
          or  other  person  or  entity  not  a  party  to this Agreement to the
          transactions  contemplated  by  this  Agreement.

     (h)  Seller  is duly organised, validly existing and in good standing under
          English  Law  and  is  duly  qualified,  licensed and authorised to do
          business as a foreign corporation and is in good standing as a foreign
          corporation  in  each  jurisdiction  in  which  the  failure  to be so
          qualified  would  have  an  adverse effect on its business. Seller has
          full  corporate  power  and  authority  to  execute  and  deliver this
          Agreement  and the other agreements and instruments to be executed and
          delivered  by  it  pursuant  hereto and to consummate the transactions
          contemplated  hereby  and  thereby.  All  corporate  acts  and  other
          proceedings  required  to  be  taken  by  or  on  the  part of Seller,
          including,  if  necessary,  all  appropriate  shareholder  action,  to
          authorise it to carry out this Agreement and such other agreements and
          instruments  and the transactions contemplated hereby and thereby have
          been  duly  and  properly taken. This Agreement has been duly executed
          and delivered by Seller and constitutes, and such other agreements and
          instruments  when  duly  executed  and  delivered  by  Seller  will
          constitute, legal, valid and binding obligations of Seller and will be
          enforceable  in  accordance  with  their  respective  terms.

     (i)  Schedule  1(e)  attached  hereto  and incorporated herein by reference
          sets  forth  all  patents, patent applications, registered trademarks,
          registered  service  marks,  trademark  and service mark applications,
          unregistered  trademarks  and  service marks, copyrights and copyright
          applications,  owned  or  filed  by  the  Seller or AF or in which the
          Seller  or  AF has an interest and the nature of such interest. To the
          best  of  Seller's  and  AF's  knowledge,  neither  Seller  nor AF are
          infringing upon any patent, trademark or service mark, or copyright or
          otherwise violating the rights of any third party. No proceedings have
          been  instituted  or  to  the  best of Seller's or AF's knowledge, are
          threatened,  and no claim has been received by the Seller alleging any
          such violation, and neither Seller nor AF are a party to, or bound by,
          any  license  agreement  requiring  payment,  except  as  set forth in
          Schedule  1(e).

     (j)  Neither  Seller  nor AF have received any actual notice from any court
          or  governmental  agency  of any violation or alleged violation of any
          applicable  laws,  ordinances,  regulations, rules, decrees, awards or
          orders  enacted  or  entered  by  any  court.

     (k)  The  inventories  of the Seller's Business existing at the date hereof
          are  of  a  quality  and  quantity  saleable in the ordinary course of
          business  at  prevailing  market  prices.

     (1)  All  written information which has been given by AF, Tony Parkinson or
          Jenny Stearn on behalf of the Seller in the course of the negotiations
          leading  to  this  Agreement  was  when  given,  is  now  and  will at
          Completion  be true and accurate in all respects and not misleading in
          any  respect.  In  so  far  as  such

                                      E-39
<PAGE>
          information  was  expressed  as  a  matter of opinion such opinion was
          truly  and  honestly  held  and  not  given  casually or recklessly or
          without  due  regard  for  its  accuracy.

     (m)  The  Assets  are  in  all respects suitable for the carrying on of the
     Seller's Business and include all assets necessary to carry on the Seller's
     Business  on  the same scale as and substantially in the manner in which it
     has  been  carried  on  by  the  Seller.

          (n)  Except  as  disclosed  in  Schedule  9(a),  none  of  the Assumed
               Contracts  is unusually onerous or entered into otherwise than in
               the  ordinary  and  usual  course  of  the  Seller's  Business.

     (o)  All  of  the  Transferring  Employees  (as  defined  in Exhibit F) are
     employed  solely by the Seller in connection with the Seller's Business and
     not  by  any  other  person  or  jointly  with any other person. All of the
     Transferring  Employees  are  employed  in  the  Seller's  Business.

     (p)  There  are no employees except for the Transferring Employees employed
     in  the  Seller's  Business  and  neither  the  Seller  or  AF have offered
     employment  in  the  Seller's  Business  to  any  other  person.

          (q)  No  other  person  works  in  the  Seller's Business except those
               persons  referred  to  in  Schedule  9(a).

          (r)  No  employee  of the Seller employed in the Seller's Business has
               been  dismissed  (whether actually or constructively) in the last
               [six]  months  or  has given or received notice of termination of
               his  employment  or  has  indicated  that  he wishes to leave the
               Seller's employ or has objected to the transfer of his employment
               to  the  Purchaser.

          (s)  There  is  no  contractual  or  other  obligation to increase the
               salary or otherwise vary any of the terms of employment of any of
               the  Transferring  Employees  and  no  negotiations  for any such
               increase  or  variation  are  current or, so far as the Seller is
               aware,  likely  within  a  period  of  6  months from Completion.

          (t)  None  of  the  Transferring  Employees  are  receiving  or due to
               receive  payments under any permanent health, disability or other
               similar  insurance  scheme  and  there  are  no claims pending or
               threatened  or  any circumstances which might give rise to such a
               claim  by  any  of  the  Transferring  Employees.

     (u)  None  of  the  Transferring  Employees  has the right to terminate his
     contract  of  employment  and receive a termination or other payment and/or
     becomes entitled by virtue of his contract of employment to any enhancement
     in  or improvement to his remuneration, benefits or terms and conditions of
     service by reason only of the execution of this Agreement or the completion
     of  the  sale  and  purchase  under  or  pursuant  to  this  Agreement.

          (v)  No  liability has been incurred by the Seller or AF which remains
               undischarged  for  breach  of  any  contract  of  employment, for
               redundancy  payments  (statutory

                                      E-40
<PAGE>
          or  otherwise),  for  a  protective  award  or for compensation or any
          awards  under  employment  legislation  or  regulations.

     (w)  The Seller and AF have performed all obligations and duties in respect
          of  each  of  the  Transferring Employees whether arising under common
          law,  contract,  statute,  pursuant  to  European  law  or  otherwise.

     (x)  So  far  as  the  Seller  and  AF  are aware, none of the Transferring
          Employees  is  in  breach  of  his contract of employment or any other
          obligation  or  duty  he  owes  to  the  Seller  or  AF.  None  of the
          Transferring  Employees  is  the subject of disciplinary action nor is
          any  employee  engaged in any grievance procedure nor is the Seller or
          any  Related  Company of Seller or AF engaged in any dispute, claim or
          legal proceedings whether arising under common law, contract, statute,
          pursuant  to  European  law  or  otherwise  in  relation to any of the
          Transferring  Employees  and  there  is no fact or matter in existence
          which  can  reasonably be foreseen as likely to give rise to the same.

     (y)  The  Seller  has  not recognised any trade union, works council, staff
          association,  employee  representatives  or  other body for collective
          bargaining, information or consultation purposes in relation to any of
          the  Transferring  Employees  and  there is no collective agreement or
          other  agreement  or  arrangement  in  force with any such body and no
          applications  for  recognition  are  pending.

     (z)  That  no other person, company or entity of any other kind has, to the
          knowledge  of  the  Seller  and  AF,  any  right to use the "Machining
          Strategist"  name  for  any  purpose.

(each a "Warranty" and together "the Warranties")

                                      13.

                         LIABILITY UNDER ANY WARRANTIES

     (a)  No  amount  shall be payable by the Seller and/or AF in respect of any
          claim arising from any breach of any Warranty unless the amount of the
          liability  in  respect of any such claim exceeds 1,000, in which event
          the Seller and/or AF shall be liable for the full amount of such claim
          and  not  only  to  the  extent  that such claim exceeds 1,000. In the
          instance  of  multiple  claims each of under 1,000 but that total more
          than  10,000  the  Seller  and/or AF shall be liable for the aggregate
          amount.

     (c)  The liability of the Seller and/or AT in relation to any claim arising
          from  any Warranty shall cease on the fifth anniversary of the date of
          this  Agreement  save  to  the  extent  that written notice of a claim
          (giving, so far as is reasonable, details of the claim) has been given
          to the Seller and/or AT by or on behalf of the Purchaser prior to that
          date  and  legal  proceedings  in  respect  of  such  claim  have been
          commenced and served on the Seller no latter than six months after the
          said  fifth  anniversary.

     (d)  The  Warranties  are  not  subject to any qualification other than the
          disclosures  listed  in  Schedule  9(a).

                                      E-41
<PAGE>
     (e)  While  the  Purchase  Price has been apportioned between the Assets as
          specified  in  Exhibit  H it is nevertheless agreed between the Seller
          and/or  AF and the Purchaser that the Purchase Price for the Assets is
          a  single  price  and  in  the  event  of  there being a breach of the
          Warranties  the compensation payable to the Purchaser shall not in any
          way be limited or affected by the amount apportioned to any particular
          asset  or  category  of  assets.

                                       14.

                         FINANCIAL ADVISORS AND EXPENSES

     Each  party  hereto  acknowledges  to  the  other  that  there are no other
     financial  advisors  or  brokers  in  connection  with  this  Agreement.

                                       15.

                                     NOTICES

     Any  notice  or  other  documents to be given or delivered hereunder by any
     party  to  any  other  party  shall  be  in  writing and shall be delivered
     personally  or  sent  by  certified  mail,  postage  prepaid return receipt
     requested  to  the  following  addresses:

                                  SELLER AND AF
                                 Arthur Flutter
                 NC Graphics (Cambridge) Limited Silverwood Lodge
                                    Ely Road
                                   Waterbeach
                                    Cambridge
                                     CB5 9NN

                                    PURCHASER
                   For the attention of D A Babbs VI Group plc
                                    The Mill
                                 Brimscombe Port
                                      Stroud
                                 Gloucestershire
                                     GL5 2QG
                                       16.
                                ENTIRE AGREEMENT

     This  Agreement,  the  attachments  hereto  and  the  agreements  and other
     documents  expressly  referred to herein embody the entire representations,
     warranties,  agreements  and  conditions  in relation to the subject matter
     hereof,  and  no representation, warranty, understanding or agreement, oral
     or  otherwise,  in  relation  thereto  exists between the parties except as
     herein expressly set forth. This Agreement may not be amended, augmented or
     terminated  orally  but

                                      E-42
<PAGE>
     only  as  expressly  provided  herein  or  by an instrument in writing duly
     executed  by  the  parties  hereto.

                                      17.

                                    PARTIES

     After Completion, Purchaser may assign all of its rights and/or obligations
     under  this  Agreement  to  any  person  who  acquires either the shares of
     Purchaser  or  substantially  all  of the assets of the Purchaser provided,
     however,  that any such assignment by Purchaser shall not relieve Purchaser
     of  its  obligations  hereunder  and  the  Purchaser shall procure that any
     assignee  remains  subject  to  the  terms  of  the Licence Agreement. This
     Agreement  and  the  various rights and obligations arising hereunder shall
     inure  only  to  the  benefit of and be binding upon the parties hereto and
     their  respective  successors,  heirs  and  permitted  assigns.

                                       18.

                                   INVALIDITY

     The  invalidity  or  unenforceability  of  any  term  or  provision of this
     Agreement  or  the  application  of such term or provision to any person or
     circumstances  shall  not  impair or affect the remainder of this Agreement
     and  its  application to other persons and circumstances, and the remaining
     terms  and  provisions  hereof shall not be invalidated but shall remain in
     full  force  and  effect.

                                       19.

                                 APPLICABLE LAW

     This  Agreement  shall be governed by the laws of England and Wales and the
     parties  submit  to the exclusive jurisdiction of the Courts of England and
     Wales.
                                       20.

                                 CONFIDENTIALITY

     (a)  Subject  to  the  exceptions  provided in sub-clause 20(b) none of the
          parties shall at any time whether before or after the expiry or sooner
          termination of this Agreement without the written consent of the other
          parties  divulge  or  permit its officers employees agents advisers or
          contractors  to  divulge  to  any person (other than to any respective
          officers  or  employees  of  a  party or a person to whom in each case
          disclosure  of  information  is  permitted  by  this Agreement and who
          require  the  same to enable them properly to carry out their duties):

          (i)  The  existence  and  nature  of  this  Agreement

          (ii) Any  of  the  contents  of  this  Agreement

          (iii)  Any information which it may have or acquire (whether before or
               after  the  date  of  this  Agreement)  relating  to the Seller's
               Business  and/or  any  customers  of or suppliers to the Seller's
               Business  or  otherwise

                                      E-43
<PAGE>
     (iv) Any  information  which in consequence of the negotiations relating to
          this  Agreement  or of a party being involved in the Seller's Business
          in  any  manner  whatsoever  (including  as  a  shareholder  and as an
          appointor  of  a  director) or performing or exercising its rights and
          obligations  under this Agreement any party may have acquired (whether
          before  or  after  the  date  of  this  Agreement) with respect to the
          customers  business  assets  or  affairs  of  any  other  party

     (b)The  restrictions  imposed  by  clause  20(a)  shall  not  apply  to the
     disclosure  of  any  information  by  a  party  ("the  Disclosing  Party"):

          (i)  Which  now  or  hereafter  comes into the public domain otherwise
               than  as  a  result  of  a  breach  of  such  undertaking  of
               confidentiality

          (ii) Which  is  required  by  law to be disclosed to any person who is
               authorised  by  law  to  receive  the  same

          (iii)  Which  is  required  to  be disclosed by the regulations of the
               London  Stock  Exchange or any recognised exchange upon which the
               share  capital  of  the  Disclosing Party is or is proposed to be
               from time to time listed or dealt in (iv) Which is required to be
               disclosed  pursuant  to  relevant  employment  legislation

          (v)  To a court arbitrator or administrative tribunal in the course of
               proceedings before it to which the Disclosing Party is a party in
               a  case  where  such  disclosure  is required by such proceedings

          (vi) To  any  professional  advisers  of  the Disclosing Party who are
               bound  to  the  Disclosing  Party  by  a duty of confidence which
               applies  to  any  information  disclosed

          (vii)  To  the  other  parties

          (viii)  Pursuant  to  the  terms  of  this  Agreement;  or

     (ix) Which  the  Disclosing Party can show as in its possession or known to
          it  by being in its use or being recorded in its files or computers or
          other  recording  media  prior to receipt from the other party and was
          not  previously  acquired by the Disclosing Party from the other party
          under  an  obligation  of  confidence.

                                      21.

                                    GENERAL

     (a)  The  headings in this Agreement are for convenience only and shall not
          be  considered a part of or affect the construction or interpretations
          of  any  provision  of  this  Agreement.

                                      E-44
<PAGE>
     (b)  Each  party shall pay the costs and expenses incurred by that party in
     connection  with  the  preparation,  negotiation and implementation of this
     Agreement.

     (c)  Nothing  in  this  Agreement shall create any rights for third parties
          under  the  Contracts (Rights of Third Parties) Act 1999. No variation
          to  this  Agreement and no supplemental or ancillary agreement to this
          Agreement  shall  create any such rights unless expressly so stated in
          any  such  agreement by the parties. This does not affect any right of
          remedy  of  a third party which exists or is available apart from that
          Act.

     (d)  This  Agreement  may be executed in any number of counterparts and all
          the  counterparts  when  taken together will constitute one agreement.
          Each  party  may enter into this Agreement by executing a counterpart.

     (e)  IT  IS  HEREBY CERTIFIED that this transaction does not form part of a
          larger  transaction  or series of transactions in respect of which the
          amount  or value or the aggregate amount or value of the consideration
          exceeds  500,000  EXECUTED  by  the  parties  as  a  deed  on the date
          specified  at  the  beginning  of  this  Deed.

                                      E-45
<PAGE>
     EXECUTED as a DEED by
     NC GRAPHICS (CAMBRIDGE) LIMITED acting by:

                               [GRAPHIC  OMITTED]

                               [GRAPHIC  OMITTED]

Director
Director/Sec

                               [GRAPHIC  OMITTED]

                               [GRAPHIC  OMITTED]

     EXECUTED  as  a  DEED  by     )
     VI  GROUP  PLC
     acting  by  its  attorney
     DONALD  BABBS:
     SIGNED  as  a  DEED     )
     by  ARTHUR  FLUTTER
     in  the  presence  of:

                               [GRAPHIC  OMITTED]

                               [GRAPHIC  OMITTED]

                                      E-46
<PAGE>

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00053-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00053-of-00352.parquet"}]]