Document:

EXHIBIT 10.1

                           MOTORSPORTS EMPORIUM, INC.
                7525 E WILLIAM DR., SUITE B, SCOTTSDALE AZ, 85255

                        STOCK SALE AND PURCHASE AGREEMENT

     THIS  AGREEMENT is made this 2nd day of May 2007 by and between AXIA GROUP,
INC. (the "Seller"), a Nevada corporation;  INTERNATIONAL BUILDING TECHNOLOGIES,
INC. (the "Company"), a wholly owned subsidiary of Axia Group, Inc. and a Nevada
corporation,   and  MOTORSPORTS   EMPORIUM  INC,  (the   "Company"),   a  Nevada
corporation; (the "Purchaser").

     WHEREAS,  the Seller desires to sell to the Purchaser  50,000,000 shares of
common stock of the Company,  with par value $0.0001 per share,  representing no
less than 80% of the issued and  outstanding  common  stock of the Company  (the
"Company Stock").

     WHEREAS,  the  Purchaser  desires  to  purchase  the  Stock as  hereinafter
provided;

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

     1. PURCHASE OF STOCK.  At the closing of this  Agreement  (the  "Closing"),
upon the basis of the covenants, warranties and representations of the Purchaser
set forth in this Agreement, the Seller will sell, transfer, assign, and deliver
to the Purchaser  50,000,000 shares of Company Stock (Certificate No. 3 ), clear
of all  liens,  pledges,  rights of third  parties  and any other  encumbrances,
except as otherwise may be permitted hereunder.

     2. COMPENSATION. Purchaser agrees to the following:

     (a) Payment to Seller of  $1,000,000.00  in cash,  payable in the form of a
note (the "Note"), attached herein as Exhibit A.

     (b) Payment to Seller of 20 million  shares of common stock in  Motorsports
Emporium, Inc.

     (c)  Assumption  of debts and other  liabilities  as set forth in Exhibit B
attached herein.

     3. DELIVERIES TO PURCHASER.

     (a) Assignment of Suijiang Memorandum of Understanding to Purchaser, as set
forth in Exhibit C, attached herein.

     (b) Rights to contracts and business  relationships as set forth in Exhibit
D, attached herein.

     (c)  Technical,  marketing  and other  materials as set forth in Exhibit D,
attached herein.

     4. OTHER CONDITIONS.

     (a) License  Agreement.  Purchaser shall execute a License Agreement by and
between Purchaser and Seller governing Seller's continued use of the Technology,
as set forth in Exhibit E, attached herein.

     (b) Royalty  Payments.  Purchaser  shall pay  royalties  to Seller on gross
revenues from the Suijiang project as set forth in Exhibit E attached herein.

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     5. RESTRICTIVE  LEGEND.  All shares of the Stock to be delivered  hereunder
shall bear a restrictive legend in substantially the following form:

     "THE SHARES  REPRESENTED BY THIS CERTIFICATE HAVE NOT BEEN REGISTERED UNDER
THE  SECURITIES  ACT OF 1933, AS AMENDED (THE  "SECURITIES  ACT"),  OR ANY STATE
SECURITIES LAWS AND NEITHER SUCH SHARES NOR ANY INTEREST THEREIN MAY BE OFFERED,
SOLD, PLEDGED, ASSIGNED OR OTHERWISE TRANSFERRED UNLESS A REGISTRATION STATEMENT
WITH RESPECT  THERETO IS EFFECTIVE  UNDER THE  SECURITIES ACT AND ANY APPLICABLE
STATE SECURITIES LAWS, OR PURSUANT TO AN EXEMPTION FROM  REGISTRATION  UNDER THE
SECURITIES ACT."

     6.  REPRESENTATIONS  AND WARRANTIES OF THE SELLER.  Where a  representation
contained  in this  Agreement  is  qualified  by the  phrase "to the best of the
Seller's  knowledge" (or words of similar  import),  such expression means that,
after having conducted a due diligence review, the Seller believes the statement
to be true, accurate, and complete in all material respects. Knowledge shall not
be imputed nor shall it include any matters  which such person should have known
or should have been reasonably expected to have known. The Seller represents and
warrants to the Purchaser as follows:

     (a) POWER AND  AUTHORITY.  The  Seller  has full  power  and  authority  to
execute,   deliver,  and  perform  this  Agreement  and  all  other  agreements,
certificates  or documents to be delivered in  connection  herewith,  including,
without   limitation,   the  other   agreements,   certificates   and  documents
contemplated hereby (collectively the "Other Agreements").

     (b) BINDING  EFFECT.  Upon  execution  and  delivery  by the  Seller,  this
Agreement and the Other  Agreements  shall be and constitute the valid,  binding
and  legal  obligations  of  the  Seller,  enforceable  against  the  Seller  in
accordance  with the terms  hereof  and  thereof,  except as the  enforceability
hereof or thereof may be subject to the effect of (i) any applicable bankruptcy,
insolvency, reorganization,  moratorium or similar laws relating to or affecting
creditors' rights generally,  and (ii) general  principles of equity (regardless
of whether such  enforceability  is  considered  in a proceeding in equity or at
law).

     (c) EFFECT.  Neither the  execution  and delivery of this  Agreement or the
Other Agreements nor full performance by the Seller of its obligations hereunder
or thereunder will violate or breach, or otherwise  constitute or give rise to a
default  under,  the terms or  provisions  of the Articles of  Incorporation  or
Bylaws of the Company or, of any contract, commitment or other obligation of the
Company or the Seller or necessary  for the  operation of the Company  following
the Closing or any other contract,  commitment, or other obligation to which the
Seller or the  Company is a party,  or create or result in the  creation  of any
encumbrance  on any of  the  property  of the  Company.  The  Company  is not in
violation of its Articles of Incorporation,  as amended, its Bylaws, as amended,
or of any  indebtedness,  mortgage,  contract,  lease,  or  other  agreement  or
commitment.

     (d) NO CONSENTS. No consent, approval or authorization of, or registration,
declaration or filing with any third party,  including,  but not limited to, any
governmental  department,  agency,  commission or other  instrumentality,  will,
except such consents,  if any, delivered or obtained on or prior to the Closing,
be  obtained  or made by the  Seller  prior  to the  Closing  to  authorize  the
execution, delivery and performance by the Seller of this Agreement or the Other
Agreements which are listed on Schedule A.

     (e) STOCK OWNERSHIP OF THE SHARES TO BE SOLD BY THE SELLER. The Seller, who
is the only legal and beneficial  owner of the Stock,  has good,  absolute,  and
marketable  title to 50,000,000  shares of the Company Stock which constitute no
less than 80% percent of the issued and outstanding shares of the Company Stock.
The shares of the Stock to be sold by the Seller hereunder constitute all of the
shares of the capital stock of the Company  owned by the Seller.  The Seller has
the  complete and  unrestricted  right,  power and  authority to cause the sale,
transfer,  and assignment of the Stock pursuant to this Agreement.  The delivery
of the Stock to the Purchaser as herein  contemplated will vest in the Purchaser
good,  absolute  and  marketable  title to the shares of the Stock as  described
herein, free and clear of all liens, claims,  encumbrances,  and restrictions of
every kind, except those restrictions imposed by applicable  securities laws. No
one affiliated with the Seller or any of its officers,  directors,  or principal

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stockholders owns any shares of the capital stock of the Company, other than the
shares of the Stock owned by the Seller.

     (f)  ORGANIZATION  AND  STANDING  OF THE  COMPANY.  The  Company  is a duly
organized and validly  existing  Nevada  corporation in good standing,  with all
requisite  corporate  power and  authority to carry on its business as presently
conducted.   The  Company  has  not  qualified  to  do  business  in  any  other
jurisdiction.

     (g)  NO  SUBSIDIARIES.  As  of  the  Closing,  the  Company  will  have  no
subsidiaries or any other direct or indirect  interests in any other  companies,
partnerships, joint ventures, limited liability companies or other persons.

     (h) CAPITALIZATION AND OTHER OUTSTANDING  SHARES. The Company is authorized
by its Articles of Incorporation to issue 60,000,000 shares of the Common Stock,
par value $0.001 per share and 15,000,000  shares of Preferred  Stock. As of the
date of this Agreement, the Company has duly and validly issued and outstanding,
fully  paid,  and  non-assessable,  60,000,000  shares of the  Common  Stock and
5,000,000  shares of the  Preferred  Stock.  There are no  outstanding  options,
contracts, commitments, warrants, preemptive rights, agreements or any rights of
any character affecting or relating in any manner, including without limitation,
with respect to the voting, sale, transfer,  rights of first refusal,  rights of
first offer, proxy or registration or calls, demands or commitments of any kind,
to the issuance of the Stock or other  securities or entitling anyone to acquire
the Stock or other  securities  of the  Company,  whether  directly  or upon the
exercise or conversion of other securities.  There are, and at the Closing there
will be, no outstanding  contractual obligations of the Seller or the Company to
repurchase,  redeem or otherwise acquire any shares of their respective  capital
stock or to  provide  funds to, or make any  investment  (in the form of a loan,
capital  contribution or otherwise) in, any other entity or person. There are no
anti-dilution or price adjustment provisions contained in any security issued by
the Company.

     (i) TAXES. All federal, state, local or foreign return, report, information
return or other document (including any related or supporting information) filed
or  required  to be filed  with any  governmental  body in  connection  with the
determination,  assessment or collection of any Taxes (as defined  below) or the
administration of any laws, regulations or administrative  requirements relating
to any returns that are or were required to be filed by the Company, pursuant to
the laws or  administrative  requirements of each  governmental body with taxing
power  over it or its  assets  have been duly  filed.  "Taxes"  means all taxes,
charges,  fees,  imposts,  levies  or  other  assessments,   including,  without
limitation,  all net income,  gross receipts,  capital,  sales, use, ad valorem,
value added, transfer,  franchise,  profits, inventory,  capital stock, license,
withholding,   payroll,  employment,  social  security,  unemployment,   excise,
severance,  stamp,  occupation,  property and estimated  taxes,  customs duties,
fees, assessments and charges of any kind whatsoever, together with any interest
and any penalties,  fines, additions to tax or additional amounts imposed by any
governmental  body and shall  include  any  transferee  liability  in respect of
Taxes. There is no audit, action,  suit, claim,  proceeding or any investigation
or  inquiry,  whether  formal or  informal,  public or  private,  now pending or
threatened  against or with  respect to the Seller or the  Company in respect of
any Tax.  There exists no tax  assessment,  proposed or  otherwise,  against the
Seller or the Company  nor any lien for Taxes  against any assets or property of
the Seller or the Company.  All Taxes that the Seller or the Company are or were
required to withhold or collect have been duly withheld or collected and, to the
extent required,  have been paid to the proper  governmental  body.  Neither the
Seller nor the  Company  are a party to,  bound by or subject to any  obligation
under any tax sharing, tax indemnity, tax allocation or similar agreement. There
is no claim, audit, action, suit,  proceeding,  or investigation with respect to
Taxes due or  claimed  to be due from the  Seller or the  Company  or of any Tax
Return  filed or required  to be filed by the Seller or the  Company  pending or
threatened against or with respect to the Seller or the Company.

     (j)  LITIGATION.  Other than as set forth in Exhibit  C,  attached  herein,
there is no action, suit, hearing,  inquiry, review, proceeding or investigation
by or before any court or governmental  body pending,  or threatened  against or
involving  the  Company,  its  affiliates  or the Seller or with  respect to the
activities  of any employee or agent of the Company.  Neither the Seller nor the
Company have received any notice of any event or  occurrence  which could result
in any such action, suit, hearing, inquiry, review, proceeding or investigation.

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     (k)  RECORDS.  The books of account  and minute  books of the  Company  are
complete and correct, and reflect all those transactions  involving its business
which properly should have been set forth in such books.

     (l)  INTERNAL  ACCOUNTING  CONTROLS.  The  Company  maintains  a system  of
internal accounting controls sufficient,  in the judgment of the Company's board
of directors, to provide reasonable assurance that (i) transactions are executed
in  accordance  with  management's  general  or  specific  authorizations,  (ii)
transactions  are  recorded as  necessary  to permit  preparation  of  financial
statements in conformity with generally  accepted  accounting  principles and to
maintain  asset  accountability,  (iii)  access to assets is  permitted  only in
accordance  with  management's  general or specific  authorization  and (iv) the
recorded  accountability  for assets is  compared  with the  existing  assets at
reasonable  intervals  and  appropriate  action  is taken  with  respect  to any
differences.  The books of account,  corporate  records and minute  books of the
Company are complete and correct in all material respects.

     (m)  STOCK  ISSUANCES.  All  issuances  by the  Company  of  stock  in past
transactions have been legally and validly  effected.  All of the offerings were
conducted in strict  accordance with the requirements of Regulation D, Rules 504
and  506,  as  applicable,  in full  compliance  with  the  requirements  of the
Securities1933  Act and the Exchange Act, as applicable,  and in full compliance
with  and  according  to the  requirements  of  state  law and the  Articles  of
Incorporation and By-laws of the company.

     (n) ANTI-TAKEOVER  PLAN; STATE TAKEOVER  STATUTES.  Neither the Company nor
any of its subsidiaries has in effect any plan,  scheme,  device or arrangement,
commonly or  colloquially  known as a "poison pill" or  "anti-takeover"  plan or
similar plan, scheme, device or arrangement.  No other state takeover statute or
similar statute or regulation  applies or purports to apply to this agreement or
the transactions contemplated hereby.

     (o) THE SELLER'S  REPRESENTATIONS  AND  WARRANTIES  TRUE AND COMPLETE.  All
representations  and  warranties  of the Seller in this  Agreement and the Other
Agreements  are true,  accurate and complete in all material  respects as of the
Closing.

     (p) NO KNOWLEDGE OF THE  PURCHASER'S  DEFAULT.  The Seller has no knowledge
that any of the  Purchaser's  representations  and warranties  contained in this
Agreement or the Other  Agreements are untrue,  inaccurate or incomplete or that
the Purchaser is in default under any term or provision of this Agreement or the
Other Agreements.

     (q) NO UNTRUE  STATEMENTS.  No  representation or warranty by the Seller in
this Agreement or in any writing  furnished or to be furnished  pursuant hereto,
contains or will contain any untrue  statement of a material fact, or omits,  or
will omit to state any material fact required to make the  statements  herein or
therein contained not misleading.

     (r) RELIANCE. The foregoing  representations and warranties are made by the
Seller with the knowledge and expectation that the Purchaser is placing complete
reliance thereon.

     (s)  CONDUCT OF BUSINESS IN NORMAL  COURSE.  The Company  will carry on its
business and activities in substantially the same manner as they previously have
been  carried  out and will not  institute  any  unusual  or  novel  methods  of
manufacture,  purchase, sale, lease, management,  accounting,  or operation that
vary  materially  from those  methods used by the Company as of the date of this
Agreement.

     (t) ISSUANCES OF  SECURITIES.  The Company will not issue any shares of its
capital  stock,  issue  or  create  any  warrants,  obligations,  subscriptions,
options, convertible securities, or other commitments under which any additional
shares  of its  capital  stock of any  class  might be  directly  or  indirectly
authorized, issued, or transferred from treasury, or agree to do any of the acts
listed above.

     7. REPRESENTATIONS AND WARRANTIES OF THE PURCHASER.  Where a representation
contained  in this  Agreement  is  qualified  by the  phrase "to the best of the
Purchaser's knowledge" (or words of similar import), such expression means that,
after  having  conducted a due  diligence  review,  the  Purchaser  believes the
statement to be true, accurate, and complete in all material respects. Knowledge
shall not be imputed nor shall it include any matters  which such person  should

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have known or should have been reasonably  expected to have known. The Purchaser
hereby represents and warrants to the Seller as follows:

     (a) POWER AND  AUTHORITY.  The  Purchaser  has full power and  authority to
execute, deliver and perform this Agreement and the Other Agreements.

     (b) BINDING  EFFECT.  Upon  execution and delivery by the  Purchaser,  this
Agreement and the Other  Agreements  shall be and constitute the valid,  binding
and legal  obligations  of the  Purchaser  enforceable  against the Purchaser in
accordance with the terms hereof or thereof, except as the enforceability hereof
and  thereof  may be  subject to the  effect of (i) any  applicable  bankruptcy,
insolvency, reorganization,  moratorium or similar laws relating to or affecting
creditors' rights generally,  and (ii) general  principles of equity (regardless
of whether such  enforceability  is  considered  in a proceeding in equity or at
law).

     (c) NO CONSENTS. No consent, approval or authorization of, or registration,
declaration or filing with any third party,  including,  but not limited to, any
governmental  department,  agency,  commission or other  instrumentality,  will,
except such consents,  if any, delivered or obtained on or prior to the Closing,
be  obtained or made by the  Purchaser  prior to the  Closing to  authorize  the
execution,  delivery and  performance  by the Purchaser of this Agreement or the
Other Agreements.

     (d) THE PURCHASER'S  REPRESENTATIONS AND WARRANTIES TRUE AND COMPLETE.  All
representations  and warranties of the Purchaser in this Agreement and the Other
Agreements  are true,  accurate and complete in all material  respects as of the
Closing.

     (e) NO KNOWLEDGE OF THE SELLER'S  DEFAULT.  The  Purchaser has no knowledge
that  any of the  Seller's  representations  and  warranties  contained  in this
Agreement or the Other  Agreements  are untrue,  inaccurate or incomplete in any
respect  or that the Seller is in default  under any term or  provision  of this
Agreement or the Other Agreements.

     (f) NO UNTRUE STATEMENTS. No representation or warranty by the Purchaser in
this Agreement or in any writing  furnished or to be furnished  pursuant hereto,
contains or will contain any untrue  statement of a material fact, or omits,  or
will omit to state any material fact required to make the  statements  herein or
therein contained not misleading.

     (g) RELIANCE. The foregoing  representations and warranties are made by the
Purchaser with the knowledge and expectation that the Seller is placing complete
reliance thereon.

     8. CONDITIONS PRECEDENT TO OBLIGATIONS OF THE PURCHASER. All obligations of
the Purchaser under this Agreement are subject to the  fulfillment,  prior to or
at the Closing, of the following conditions:

     (a) REPRESENTATIONS AND WARRANTIES TRUE AT THE CLOSING. The representations
and  warranties of the Purchaser  herein shall be deemed to have been made again
as of the  Closing,  and  then be  true  and  correct,  subject  to any  changes
contemplated  by this  Agreement.  The Purchaser shall have performed all of the
obligations to be performed by it hereunder on or prior to the Closing.

     (b)  DELIVERIES AT THE CLOSING.  The Purchaser  shall have delivered to the
Seller at the Closing all of the documents required to be delivered hereunder.

     9.  CONDITIONS  PRECEDENT TO OBLIGATIONS OF THE SELLER.  All obligations of
the Seller under this Agreement are subject to the  fulfillment,  prior to or at
the Closing, of the following conditions:

     (a)  CORPORATE  RECORDS,  ETC.  The  Seller  shall  have  delivered  to the
Purchaser the originals of the Articles of Incorporation,  Bylaws, minute books,
and  other  corporate  governance  materials  used  since the  inception  of the
Company.

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     (b) REPRESENTATIONS AND WARRANTIES TRUE AT CLOSING. The representations and
warranties  of the Seller  herein shall be deemed to have been made again at the
Closing,  and then be true and correct,  subject to any changes  contemplated by
this  Agreement.  The Seller shall have  performed all of the  obligations to be
performed by it hereunder on or prior to the Closing.

     (c) PAYMENT OF THE PURCHASE  PRICE.  The Purchaser shall have delivered the
Compensation.

     10. THE NATURE AND SURVIVAL OF  REPRESENTATIONS,  COVENANTS AND WARRANTIES.
All statements and facts contained in any memorandum,  certificate,  instrument,
or  other  document  delivered  by  or on  behalf  of  the  parties  hereto  for
information   or  reliance   pursuant  to  this   Agreement,   shall  be  deemed
representations,  covenants  and  warranties  by the parties  hereto  under this
Agreement.  All  representations,  covenants and warranties of the parties shall
survive the Closing and all  inspections,  examinations,  or audits on behalf of
the parties, shall expire one year following the Closing.

     11.  INDEMNIFICATION BY THE SELLER. The Seller agrees to indemnify and hold
harmless the Purchaser and its affiliates  against and in respect to all damages
(as  hereinafter  defined) up to the amount of the Purchase Price.  Damages,  as
used herein shall include any claim,  salary,  wage, action, tax, demand,  loss,
cost,  expense,  liability  (joint  or  several),  penalty,  and  other  damage,
including,  without  limitation,  counsel  fees and  other  costs  and  expenses
reasonably  incurred  in  investigating  or  attempting  to  avoid  same  or  in
opposition to the imposition thereof, or in enforcing this indemnity,  resulting
to the Purchaser from any inaccurate  representation made by or on behalf of the
Seller in or pursuant to this Agreement, breach of any of the warranties made by
or on behalf of the Seller in or pursuant to this  Agreement,  breach or default
in the performance by the Seller of any of the obligations to be performed by it
hereunder,  or relating to any Form S-8 filed by the Company with the Securities
and Exchange  Commission  prior to the date hereof.  Any damages incurred by the
Purchaser  shall  first be settled by deducing  said  amount  from the  Holdback
Amount.

     Notwithstanding  the scope of the Seller's  representations  and warranties
herein, or of any individual  representation  or warranty,  or any disclosure to
the Purchaser herein or pursuant hereto,  or the definition of damages contained
in the preceding sentence,  or the Purchaser's knowledge of any fact or facts at
or prior to the Closing, damages shall also include all debts, liabilities,  and
obligations of any nature whatsoever (whether absolute, accrued,  contingent, or
otherwise,  and  whether due or to become  due) of the  Company,  as of the date
hereof,  whether known or unknown by the Seller; all claims,  actions,  demands,
losses,  costs,  expenses,  and  liabilities  resulting from any litigation from
causes of action  arising  prior to the  Closing  involving  the  Company or any
stockholders  thereof  other than the Seller,  whether or not  disclosed  to the
Purchaser; all claims, actions,  demands,  losses, costs, expenses,  liabilities
and  penalties  resulting  from  (i)  the  Company's   infringement  or  claimed
infringement  upon or acting  adversely  to the rights or claimed  rights of any
person  under or in respect to any  copyrights,  trademarks,  trademark  rights,
patents,  patent  rights or patent  licenses;  or (ii) any claim or  pending  or
threatened  action with  respect to the  matters  described  in clause (i);  all
claims,  actions,  demands,  losses, costs,  expenses,  liabilities or penalties
resulting  from the Company's  failure in any respect to perform any  obligation
required by it to be performed  at or prior to the Closing,  or by reason of any
default of the Company, at the Closing, under any of the contracts,  agreements,
leases,  documents,  or other  commitments  to which it is a party or  otherwise
bound or  affected;  and all losses,  costs,  and  expenses  (including  without
limitation all fees and disbursements of counsel) relating to damages.

     The Seller shall reimburse and/or pay on behalf of the Purchaser and/or the
Company on demand for any payment  made or required to be made by the  Purchaser
and/or the Company at any time after the Closing  based upon the judgment of any
court of  competent  jurisdiction  or  pursuant  to a bona  fide  compromise  or
settlement of claims, demands or actions, in respect to the damages to which the
foregoing  indemnity  relates.  The Purchaser shall give, or the Purchaser shall
cause the  Company  to give,  the  Seller  written  notice  within 30 days after
notification  of any  litigation  threatened or  instituted  against the Company
which  might  constitute  the basis of a claim for  indemnity  by the  Purchaser
and/or the Company against the Seller.

     Notwithstanding  anything contained in this Agreement to the contrary,  the
right to  indemnification  described  in this  paragraph  shall expire 18 months
after the Closing.

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     12.  RECORDS  OF THE  COMPANY.  For a period of five  years  following  the
Closing,  the books of account  and  records of the  Company  pertaining  to all
periods prior to the Closing shall be available for inspection by the Seller for
use in connection with tax audits.

     13. FURTHER CONVEYANCES AND ASSURANCES.  After the Closing,  the Seller and
the Purchaser will,  without further cost or expense to, or consideration of any
nature  from the  other,  execute  and  deliver,  or cause  to be  executed  and
delivered,  to the other,  such  additional  documentation  and  instruments  of
transfer and conveyance,  and will take such other and further  actions,  as the
other may reasonably request as more completely to sell,  transfer and assign to
and fully vest in the  Purchaser  ownership of the Stock and to  consummate  the
transactions contemplated hereby.

     14. CLOSING.  The Closing of the sale and purchase  contemplated  hereunder
shall be on or before April 30, 2007,  subject to  acceleration  or postponement
from time to time as the Seller and the Purchaser may mutually agree.

     15.  DELIVERIES  AT THE  CLOSING BY THE  SELLER.  At the Closing the Seller
shall deliver to the Purchaser:

     (a) Certificates  representing 50,000,000 shares of the Company Stock, duly
endorsed by the Seller, free and clear of all liens, claims,  encumbrances,  and
restrictions  of every  kind  except  for the  restrictive  legend  required  by
Paragraph 3 hereof.

     (b) Any other  document  which may be  necessary to carry out the intent of
this Agreement.

     16.  DELIVERIES  AT THE  CLOSING  BY THE  PURCHASER.  At the  Closing,  the
Purchaser shall deliver to the Seller the following:

     (a) Compensation as set forth above.

     (b) Certificates  representing 20 million shares of MSEM common stock, duly
endorsed by the Seller, free and clear of all liens, claims,  encumbrances,  and
restrictions  of every  kind  except  for the  restrictive  legend  required  by
Paragraph 3 hereof.

     (c) Any other  document  which may be  necessary to carry out the intent of
this Agreement.

     17. NO  ASSIGNMENT.  This  Agreement  shall not be  assignable by any party
without the prior written  consent of the other parties,  which consent shall be
subject to such parties' sole, absolute and unfettered discretion.

     18.  BROKERAGE.  The Seller and the  Purchaser  agree to indemnify and hold
harmless each other against, and in respect of, any claim for brokerage or other
commissions relative to this Agreement, or the transactions contemplated hereby,
based in any way on agreements,  arrangements,  understandings or contracts made
by either party with a third party or parties whatsoever.

     19.  MEDIATION  AND  ARBITRATION.  All disputes  arising or related to this
Agreement  must  exclusively  be  resolved  first by  mediation  with a mediator
selected by the parties,  with such  mediation  to be held in San Diego,  CA. If
such  mediation  fails,  then any such  dispute  shall be  resolved  by  binding
arbitration under the Commercial  Arbitration Rules of the American  Arbitration
Association in effect at the time the arbitration  proceeding commences,  except
that (a) California law and the Federal Arbitration Act must govern construction
and effect, (b) the locale of any arbitration must be in San Diego,  California,
and (c) the arbitrator must with the award provide written  findings of fact and
conclusions  of law. Any party may seek from a court of  competent  jurisdiction
any  provisional  remedy that may be  necessary  to protect its rights or assets
pending the selection of the arbitrator or the arbitrator's determination of the
merits of the controversy.  The exercise of such arbitration rights by any party
will not preclude  the exercise of any  self-help  remedies  (including  without
limitation,  setoff  rights) or the  exercise  of any  non-judicial  foreclosure
rights. An arbitration award may be entered in any court having jurisdiction.

                                       7
<PAGE>
     20.  ATTORNEY'S  FEES. In the event that it should become necessary for any
party entitled hereunder to bring suit against any other party to this Agreement
for enforcement of the covenants contained in this Agreement, the parties hereby
covenant and agree that the party or parties who are found to be in violation of
said covenants shall also be liable for all reasonable attorney's fees and costs
of court incurred by the other party or parties that bring suit.

     21.  BENEFIT.  All the  terms and  provisions  of this  Agreement  shall be
binding  upon and  inure to the  benefit  of and be  enforceable  by each of the
parties hereto, and his respective heirs,  executors,  administrators,  personal
representatives, successors and permitted assigns.

     22.  NOTICES.  All notices,  requests,  demands,  and other  communications
hereunder shall be in writing and delivered  personally or sent by registered or
certified United States mail, return receipt requested with postage prepaid,  or
by telecopy or e-mail,  if to the Seller,  addressed to 5520 Wellesley St. Suite
109,  La Mesa,  CA  91942  and if to the  Purchaser,  addressed  to  Motorsports
Emporium Inc. at 16055 N. Dial Blvd., Scottsdale, AZ 85260. Any party hereto may
change its address upon 10 days' written notice to any other party hereto.

     23. CONSTRUCTION.  Words of any gender used in this Agreement shall be held
and  construed to include any other  gender,  and words in the  singular  number
shall be held to include the plural, and vice versa, unless the context requires
otherwise.

     24.  WAIVER.  No course of dealing  on the part of any party  hereto or its
agents, or any failure or delay by any such party with respect to exercising any
right,  power or privilege of such party under this  Agreement or any instrument
referred to herein shall operate as a waiver thereof,  and any single or partial
exercise of any such right,  power or  privilege  shall not  preclude  any later
exercise  thereof  or any  exercise  of any  other  right,  power  or  privilege
hereunder or thereunder.

     25.  CUMULATIVE  RIGHTS.  The rights and  remedies  of any party under this
Agreement and the instruments executed or to be executed in connection herewith,
or any of them,  shall be cumulative and the exercise or partial exercise of any
such right or remedy  shall not  preclude  the  exercise  of any other  right or
remedy.

     26. INVALIDITY. In the event any one or more of the provisions contained in
this Agreement or in any instrument referred to herein or executed in connection
herewith shall, for any reason, be held to be invalid,  illegal or unenforceable
in any respect,  such  invalidity,  illegality,  or  unenforceability  shall not
affect the other provisions of this Agreement or any such other instrument.

     27.  INCORPORATION  BY  REFERENCE.  The  Attachments  and Schedules to this
Agreement  referred  to or included  herein  constitute  integral  parts to this
Agreement and are incorporated into this Agreement by this reference.

     28. CONTROLLING  AGREEMENT.  In the event of any conflict between the terms
of this Agreement or any of the Other Agreements or exhibits referred to herein,
the terms of this Agreement shall control.

     29. LAW GOVERNING;  JURISDICTION.  This Agreement  shall be governed by and
construed in accordance with the laws of the State of California, without regard
to any  conflicts of laws  provisions  thereof.  Each party  hereby  irrevocably
submits to the personal jurisdiction of the United States District Court for San
Diego  County,  California,  as well as of the Courts of the State of California
over  any  suit,  action  or  proceeding  arising  out of or  relating  to  this
Agreement. Each party hereby irrevocably waives, to the fullest extent permitted
by law, any  objection  which it may now or hereafter  have to the laying of the
venue of any such mediation,  arbitration, suit, action or proceeding brought in
any such county and any claim that any such mediation, arbitration, suit, action
or proceeding brought in such county has been brought in an inconvenient forum.

     30.  MULTIPLE  COUNTERPARTS.  This Agreement may be executed in one or more
counterparts,  each of  which  shall be  deemed  an  original,  but all of which
together shall constitute one and the same instrument.  A facsimile transmission
of this signed Agreement shall be legal and binding on all parties hereto.

                                       8
<PAGE>
     31. ENTIRE  AGREEMENT.  This instrument and the attachments  hereto contain
the entire  understanding of the parties and may not be changed orally, but only
by an instrument in writing signed by the party against whom  enforcement of any
waiver, change, modification, extension, or discharge is sought.

                             SIGNATURE PAGE FOLLOWS

                                       9
<PAGE>
     IN WITNESS  WHEREOF,  this  Agreement  has been  executed on the date first
written above.

                                 FOR: SELLER

                                 /s/ Jeffrey Flannery
                                 ----------------------------------
                                 Jeffrey Flannery, CEO
                                 Axia Group, Inc.

                                 FOR: COMPANY

                                 /s/ Jeffrey Flannery
                                 ----------------------------------
                                 Jeffrey Flannery
                                 IBT, Inc.

                                FOR: PURCHASER

                                 By /s/ Kenneth Yeung
                                   --------------------------------
                                   Kenneth Yeung, President
                                   Motorsports Emporium, Inc.

                                       10
<PAGE>
                                   EXHIBIT A:

                            Note - See Separate Note

                                       11
<PAGE>
                                   EXHIBIT B;

                               Debts & Liabilities

     None.

                                       12
<PAGE>
                                   EXHIBIT C:

                                   ASSIGNMENT

FOR  VALUE  RECEIVED,  as per  the  Stock  Purchase  Agreement  by  and  between
Motorsports  Emporium Inc. (MSEM) and Axia Group,  Inc. (AXIA),  the undersigned
holder  of the  attached  Memorandum  of  Understanding  (the  "MOU")  with  the
Government of China/Suijiang,  hereby assigns and transfers unto MSEM all rights
to this MOU and does hereby irrevocably grant all rights and benefits therein to
MSEM.

ACCEPTANCE OF ALL RESPONSIBILITIES & LIABILITIES.  MSEM also hereby acknowledges
its understanding of the responsibilities, liabilities and financial commitments
contained explicitly or implicitly herein this MOU.

Dated: May 2, 2007                      FOR AXIA GROUP INC.

                                        /s/ Jeffrey Flannery
                                        ----------------------------------
                                        Jeffrey Flannery

FOR: MSEM                               FOR IBT, Inc.

/s/ Kenneth Yeung                       /s/ Jeffrey Flannery
----------------------------------      ----------------------------------
Kenneth Yeung, President                Jeffrey Flannery, CEO

                                       13
<PAGE>
                                   EXHIBIT D:

                             Rights Awarded to MSEM

MSEM shall be entitled to the following contracts and business relationships:

     1.   The  Memorandum of  Understanding  ("MOU)  signed  between IBT and the
          Chinese authorities on October 16, 2006.

     2.   Rights to contracts implied or implicit in the Letter of Intent signed
          between JOWA and IBT on December 16, 2006.

     3.   Rights to contracts and potential  strategic  agreements in the United
          Arab Emirates initiated by IBT in 2006.

MSEM  shall also be  entitled  to the  following  informational,  technical  and
support materials:

     4.   Rights to all mechanical drawings, modeling methods, engineering, data
          and other  information  gathered  by IBT  during the last two years on
          Technology.

Dated: May 2, 2007                      FOR AXIA GROUP INC.

                                        /s/ Jeffrey Flannery
                                        ----------------------------------
                                        Jeffrey Flannery

FOR: MSEM                               FOR IBT, Inc.

/s/ Kenneth Yeung                       /s/ Jeffrey Flannery
----------------------------------      ----------------------------------
Kenneth Yeung, President                Jeffrey Flannery, CEO

                                       14
<PAGE>
                                   EXHIBIT E:

                                License Agreement

                             See Separate Agreement

                                       15EXHIBIT 10.2

                              MOTORSPORTS EMPORIUM
                                CONVERTIBLE NOTE

$1,000,000.00                                                        May 2, 2007

     MOTORSPORTS   EMPORIUM  INC.,  (OTCBB:  MSEM)  a  Nevada  corporation  (the
"Company"),  for  value  received  hereby  promises  to pay to the order of Axia
Group, Inc., and or assignee ("Payee"),  the Principal Amount of One Million and
No/100 Dollars ($1,000,000.00),  as per the instructions set forth in Section 2,
at the office of the Payee at 5520  Wellesley  St.  Suite 109, La Mesa CA 91942,
with accrued  interest  payments and principal from the date of issuance of this
Note at the rate of eight percent  (8.0%) per annum due and payable on or before
May 1, 2010 (the "Due Date").

     For the purpose of  calculating  interest for any period for which interest
shall be payable,  such  interest  shall be  calculated on the basis of a 30 day
month and a 360 day year. Except as otherwise  provided herein, all sums of past
due principal  and interest  shall bear interest at the maximum rate of interest
permitted by applicable law.

     1. DUE DATE. The Due Date by which the Principal shall be repaid in full to
the Payee is May 1, 2010.

     2.  COVENANTS.  The  Company  covenants  that so long as this Note shall be
outstanding:

          (a) The Company shall maintain an office at 7525 E William Dr Suite B,
     Scottsdale,  AZ 85255,  or at such other place as the Company may designate
     by written  notice  given  pursuant  to the terms  hereof,  where  notices,
     presentations  and  demands to or upon the  Company in respect of this Note
     may be made or given.

          (b) The Company shall  promptly  cause to be paid and  discharged  all
     lawful taxes,  assessments and governmental  charges or levies imposed upon
     the  Company or any  subsidiary  or upon the income and profits of, or upon
     any  property  belonging to the Company or any  subsidiary  before the same
     shall become in default, as well as all lawful claims for labor,  materials
     and  supplies  which,  if unpaid,  might  become a lien or charge upon such
     property or any part thereof; provided, however, that the Company shall not
     be required to cause to be paid and  discharged  any such tax,  assessment,
     charge,  levy or claim so long as the amount or validity  thereof  shall be
     contested in good faith by appropriate proceedings, and the Company or such
     subsidiary,  as the case may he, shall set aside on its books reserves with
     respect  thereto which the Company and the independent  public  accountants
<PAGE>
     who are at the time employed to audit the books and accounts of the Company
     or such subsidiary consider adequate.

          (c) The Company shall at all times cause its physical property and the
     physical  property of its subsidiaries  used or desirable in the conduct of
     the  business  of  the  Company  or  its  subsidiaries  to  be  maintained,
     preserved,  protected and kept in good repair, working order and condition,
     and from time to time  cause to be made all  needful  and  proper  repairs,
     replacements,  betterments and improvements  thereto,  so that the business
     carried on in  connection  therewith  may in the  opinion of the Company be
     properly and advantageously conducted at all times; provided, however, that
     nothing in this  Paragraph 1(c) shall require the Company or any subsidiary
     to maintain,  preserve,  protect or keep in good repair,  working  order or
     condition  any  physical  property  which,  in the sole  discretion  of the
     Company,  is  obsolete  or  surplus  or  unfit  for  use or may not be used
     advantageously  in the  conduct  of the  business  of the  Company  or such
     subsidiary, as the case may be.

          (d) The Company shall at all times keep, and cause each  subsidiary to
     keep,  true and complete  books of record and accounts in  accordance  with
     generally accepted accounting  principles and practices and file timely all
     required reports with the Securities and Exchange Commission.

          (e) The  Company  shall  at all  times  cause  to be done  all  things
     necessary  to  preserve  and keep in full force and  effect  its  corporate
     existence, rights, and franchises, and the corporate existences, rights and
     franchises of each subsidiary, and comply with and cause each subsidiary to
     comply  with,  all laws and  governmental  requirements  applicable  to the
     Company  or  such  subsidiary;  provided,  however,  that  nothing  in this
     Paragraph 1(e) shall (i) require the Company or any subsidiary to maintain,
     preserve or renew any right or franchise  which in the opinion of the Board
     of Directors of the Company is not necessary or desirable in the conduct of
     the business of the Company or of such  subsidiary,  as the case may be; or
     (ii) prevent the  termination of the corporate  existence of any subsidiary
     if in the opinion of the Board of Directors of the Company such termination
     is in the best  interest  of the  Company  and not  disadvantageous  to the
     Payee; or (iii) prevent any  consolidation  or merger involving the Company
     or a subsidiary.

     3.  REPAYMENT  OF  PRINCIPAL.  Company  shall repay  Principal  to Payee as
follows:

          (a)  $50,000.00 on or before November 1, 2007

          (b)  $50,000.00 on or before May 1, 2008

          (c)  The balance of $900,000.00 on or before the Due Date.

                                       2
<PAGE>
     4. CONVERSION OF NOTE.

          (a) In the event that a Funding  Event  does not occur and  Company is
     unable to repay the  Principal,  the Payee may  convert  all or part of the
     remaining principal balance,  plus accrued interest,  of this Note into the
     common  stock,  par value  $0.001 per share,  of the Company  (the  "Common
     Stock").  In the event of a conversion,  the number of shares of the Common
     Stock to be issued shall be determined by dividing (i) the unpaid principal
     balance of this Note, plus any accrued interest by (ii) fifty percent (50%)
     of the  average of the lowest  three  closing bid prices in past 20 trading
     days  immediately  preceding  any such  conversion.  All such Common  Stock
     conversions shall not exceed 4.99% of the then outstanding Common Stocks of
     the Company.  If this Note is surrendered for conversion,  it shall be duly
     endorsed,  or be accompanied by a written  instrument of transfer in a form
     satisfactory  to the Company duly executed by the holder of this Note.  For
     convenience, the conversion of all or a portion, as the case may be, of the
     principal,  plus  accrued  interest,  of this Note into the Common Stock is
     hereinafter  sometimes  referred to as the  conversion of this Note. In the
     event that this Note is converted in part only,  upon such  conversion  the
     Company shall execute and deliver to the Payee,  without service charge,  a
     new Note or Notes,  of any  authorized  denomination  or  denominations  as
     requested  by the Payee,  in  aggregate  principal  amount  equal to and in
     exchange for the unconverted  portion of the principal and accrued interest
     of the Note so surrendered.

          (b)  As  promptly  as  practicable  after  the  surrender,  as  herein
     provided,  of this Note or portion  thereof in proper form for  conversion,
     the Company shall deliver a certificate or  certificates  representing  the
     number of fully  paid and  nonassessable  shares of the  Common  Stock into
     which this Note (or portion  thereof) may be converted in  accordance  with
     the  provisions of this Note.  Subject to the following  provisions of this
     Paragraph 3, such conversion  shall be deemed to have been made immediately
     prior to the  close of  business  on the date  that  this  Note or  portion
     thereof shall have been surrendered for conversion,  accompanied by written
     notice, so that the rights of the Payee as holders thereof shall cease with
     respect to this Note (or the portion thereof being converted) at such time,
     and the person or  persons  entitled  to  receive  the shares of the Common
     Stock upon  conversion of this Note or portion thereof shall be treated for
     all  purposes  as having  become  the record  holder of such  shares of the
     Common Stock at such time. Provided, however, that no such surrender on any
     date when the stock  transfer books of the Company shall be closed shall be
     effective  to  constitute  the person or persons  entitled  to receive  the
     shares of the Common  Stock upon such  conversion  as the record  holder or
     holders of such shares of the Common Stock on such date, but such surrender
     shall be effective to constitute the person or persons  entitled to receive
     such shares of the Common Stock as the record holder or holders thereof for
     all  purposes  immediately  prior to the close of the  business on the next
     succeeding day on which such stock transfer books are open.

                                       3
<PAGE>
          (c) No fractional shares or scrip representing fractional shares shall
     be issued upon the  conversion of this Note. If more than one Note shall be
     surrendered  for  conversion  at one time by the Payee,  the number of full
     shares  issuable  upon   conversion   thereof  shall  be  computed  on  the
     outstanding  shares  of  the  Common  Stock,  or in  case  of any  sale  or
     conveyance  to another  corporation  of the  property  of the Company as an
     entirety or  substantially  as an entirety,  the Payee shall have the right
     thereafter to convert this Note into the kind and amount of shares of stock
     of the Company or of such  successor or  purchasing  corporation  and other
     securities  and property  receivable  upon such  reclassification,  change,
     consolidation,  merger,  sale,  or conveyance by the Payee of the number of
     shares of Common  Stock into  which  this Note  might  have been  converted
     immediately prior to such reclassification,  change, consolidation, merger,
     sale or conveyance.  The provisions of this paragraph shall similarly apply
     to successive reclassifications,  changes, consolidations,  mergers, sales,
     or conveyances.

          (e) The  Company  covenants  that it will at  times  reserve  and keep
     available  out of its  authorized  Common  Stock  solely for the purpose of
     issue  upon  conversion  of this Note as herein  provided,  such  number of
     shares of the Common Stock as shall then be issuable upon the conversion of
     unpaid  balance,  including  accrued  interest,  of this Note.  The Company
     covenants  that a]l shares of the Common  Stock  which shall be so issuable
     shall,  when  issued,  be duly  and  validly  issued  and  fully  paid  and
     nonassessable.

          (f) The Company  covenants that upon conversion of this Note as herein
     provided,  there will be credited to the Common Stock  stated  capital from
     the  consideration  for which the shares of the Common Stock  issuable upon
     such  conversion  are  issued an amount  per share of the  Common  Stock so
     issued as determined  by the Board of Directors,  which amount shall not be
     less than the  amount  required  by law and by the  Company's  Articles  of
     Incorporation, as amended, as in effect on the date of such conversion. For
     the purposes of this covenant,  the principal amount of the Note converted,
     less the amount of cash paid in lieu of the issuance of  fractional  shares
     of such conversion,  shall be deemed to be the amount of consideration  for
     which the shares of the Common  Stock  issuable  upon such  conversion  are
     issued.

          (g) The issuance of  certificates  for shares of the Common Stock upon
     the  conversion  of this Note shall be made without  charge to the Payee so
     converting for any tax in respect of the issuance of such certificates, and
     such  certificates  shall be issued in the name of, or in such names as may
     be directed by, the Payee; provided, however, that the Company shall not be
     required  to pay any tax which may be payable  in  respect of any  transfer
     involved in the issuance and delivery of any such  certificate  in the name
     other than that of the Payee,  and the  Company  shall not be  required  to
     issue or deliver  such  certificates  unless or until the person or persons
     requesting  the issuance  thereof shall have paid to the Company the amount
     of such tax or shall have  established to the  satisfaction  of the Company
     that such tax has been paid.

                                       4
<PAGE>
     5. PIGGY BACK REGISTRATION  RIGHTS. The Shares issued to the Payee shall be
entitled to "Piggy Back  Registration  Rights" pursuant to a registration of the
Company's  securities  made  effective  during  the  term  of  this  Note.  Upon
effectiveness  of  said   Registration   Statement,   Payee's  Shares  shall  be
immediately  registered  and  therefore  eligible for trading  under any and all
restrictions that may apply.

          (a) The Payee is an  "accredited  investor" as defined  under Rule 501
     under the Securities Act.

          (b) The Payee  acknowledges  that the Shares have not been  registered
     under the Securities Act or the securities  laws of any state and are being
     offered  pursuant  to  applicable  exemptions  from such  registration  for
     nonpublic  offerings  as  "restricted  securities"  as  defined by Rule 144
     promulgated pursuant to the Securities Act. The Shares may not be resold in
     the absence of an effective  registration  thereof under the Securities Act
     and  applicable  state  securities  laws  unless,  in  the  opinion  of the
     Company's counsel, an applicable exemption from registration is available.

          (c) The  Payee  is  acquiring  the  Shares  for its own  account,  for
     investment  purposes only and not with a view to, or for sale in connection
     with,  a  distribution,  as  that  term is used  in  Section  2(11)  of the
     Securities  Act, in a manner  which would  require  registration  under the
     Securities Act or any state securities laws.

          (d) The Payee  understands and acknowledges  that the Shares will bear
     the following legend:

               THE  SECURITIES  EVIDENCED  BY THIS  CERTIFICATE  HAVE  NOT  BEEN
               REGISTERED  UNDER THE SECURITIES ACT OF 1933, AS AMENDED,  OR THE
               SECURITIES  LAWS OF ANY STATE.  THE SECURITIES HAVE BEEN ACQUIRED
               FOR INVESTMENT  AND MAY NOT BE SOLD OR  TRANSFERRED  FOR VALUE IN
               THE  ABSENCE  OF AN  EFFECTIVE  REGISTRATION  THEREOF  UNDER  THE
               SECURITIES  ACT OF 1933  AND/OR THE  SECURITIES  ACT OF ANY STATE
               HAVING  JURISDICTION  OR AN OPINION OF COUNSEL  ACCEPTABLE TO THE
               CORPORATION THAT SUCH REGISTRATION IS NOT REQUIRED UNDER SUCH ACT
               OR ACTS.

          (e) The Payee  acknowledges  that an  investment  in the Shares is not
     liquid  and is  transferable  only  under  limited  conditions.  The  Payee
     acknowledges that such securities must be held indefinitely unless they are
     subsequently  registered under the Securities Act or an exemption from such

                                       5
<PAGE>
     registration is available. The Payee is aware of the provisions of Rule 144
     promulgated  under the  Securities  Act,  which permits  limited  resale of
     securities  purchased in a private placement subject to the satisfaction of
     certain  conditions  and that such Rule is not now  available  and,  in the
     future, may not become available for resale of the Shares.

          (f) PAYEE  SOPHISTICATION  AND ABILITY TO BEAR RISK OF LOSS. The Payee
     acknowledges  that it is able to protect its interests in  connection  with
     the  acquisition of the Shares and can bear the economic risk of investment
     in such securities  without  producing a material adverse change in Payee's
     financial condition.  The Payee otherwise has such knowledge and experience
     in  financial  or business  matters  that it is capable of  evaluating  the
     merits and risks of the investment in the Shares.

          (g) PURCHASES BY GROUPS. The Payee represents, warrants, and covenants
     that it is not  acquiring  the Shares as part of a group within the meaning
     of Section 13(d)(3) of the Securities Exchange Act of 1934, as amended.

     6. EVENTS OF DEFAULT.

          (a) If any one or more of the following  events  (herein  individually
     referred to as an "Event of  Default")  shall have  occurred for any reason
     and shall be continuing at the time of any notice thereof from the Payee:

               (i) Default shall be made in the due observance  and  performance
          of any covenant,  agreement or condition in this Note  (including  the
          payment of any interest or principal)  and such default shall continue
          for a period of 30 days after written notice thereof to the Company by
          the Payee; or

               (ii) The Company shall:

                    (1)  Admit  in  writing  its  inability  to  pay  its  debts
               generally as they become due;

                    (2) File a petition  in  bankruptcy  or a  petition  to take
               advantage of any insolvency act;

                    (3) Make an assignment for the benefit of its creditors;

                    (4) Consent to the appointment of a receiver of itself or of
               the whole or any substantial part of its property; or

                                       6
<PAGE>
                    (5)  On a  petition  in  bankruptcy  filed  against  it,  be
               adjudicated a bankrupt;

               (iii) The  Company or any  subsidiary  shall  file a petition  or
          answer  seeking   reorganization  or  arrangement  under  the  federal
          bankruptcy  laws or any other  applicable law or statute of the United
          States of America or any state or district or territory thereof; or

               (iv) A court of  competent  jurisdiction  shall  enter an  order,
          judgment or decree  appointing,  without the consent of the Company or
          such subsidiary,  a receiver of the Company or any of its subsidiaries
          or of the whole or any substantial part of its property,  or approving
          a  petition  filed  against  the  Company  or any of its  subsidiaries
          seeking  reorganization  or arrangement  under the federal  bankruptcy
          laws or any other  applicable  law or statute of the United  States of
          America or any state or district or territory thereof, and such order,
          judgment or decree shall not be vacated or set aside or stayed  within
          60 days from the date of the entry thereof; or

               (v) Under the  provisions  of any other law for the relief or aid
          of debtors,  any court of competent  jurisdiction shall assume custody
          or control of the Company or any of its  subsidiaries  or of the whole
          or any substantial  part of its property,  and such custody or control
          shall  not be  terminated  or  stayed  within 60 days from the date of
          assumption of such custody or control;

     then, at the option of the Payee,  this Note shall thereupon  become and be
     due and payable,  without any other presentment,  demand, protest or notice
     of any kind, all of which are hereby expressly waived.

          (b) If any event shall occur that  constitutes,  or after  continuance
     for a specified  period would  constitute,  an Event of Default  under this
     Paragraph 4, or if the holder of this Note shall demand payment or take any
     other action  permitted upon the occurrence of any such event,  the Company
     will at once give notice to all Payee,  specifying the nature of such event
     or of such demand or action, as the case may be.

          (c) In case any one or more of the Events of Default  specified  above
     in this  Paragraph 4 shall have happened and be  continuing,  the holder of
     this Note may proceed to protect  and enforce its rights  either by suit in
     equity and/or by action at law, or by other appropriate proceeding, whether
     for the  specific  performance  (to  the  extent  permitted  by law) of any
     covenant or  agreement  contained in this Note or in aid of the exercise of
     any power  granted in this Note,  or proceed to enforce the payment of this
     Note or to enforce any other legal or equitable right of the holder of this
     Note.

                                       7
<PAGE>
          (d) No remedy herein  contained on the holder hereof is intended to be
     exclusive  of any other  remedy  and each and every  such  remedy  shall be
     cumulative  and shall be in addition to every other remedy given  hereunder
     or  now  or  hereafter  existing  at  law or in  equity  or by  statute  or
     otherwise.

     7. MISCELLANEOUS.

          (a) NO SINKING  FUND.  The Company is not  required to  establish  any
     sinking fund with respect to this Note.

          (b)  COLLECTION  FEES.  In the event of default  hereunder and if this
     Note is placed in the hands of an attorney for  collection  (whether or not
     suit is filed) or if this Note is collected by suit or legal proceedings or
     through  bankruptcy  proceedings,  the Company agrees to pay in addition to
     all sums then due hereon,  including principal and interest, all reasonable
     expenses of collection including reasonable attorneys' fees.

          (c)  REGISTERED  OWNER  TRANSFER.  The  Company  and any  agent of the
     Company may treat the person whose name appears above as the absolute owner
     hereof  for the  purpose of  receiving  payment  of, or on account  of, the
     principal  or interest due hereon and for all other  purposes,  and neither
     the Company nor any such agent shall be affected by notice to the contrary.
     Subject to compliance with applicable  federal and state  securities  laws,
     this  Note  is  transferable  only  on  the  books  of the  Company  by the
     registered  holder in  person  or by  attorney  on  surrender  of this Note
     properly endorsed.

          (d) NO RECOURSE.  This Note is the obligation of the Company only, and
     no recourse  shall be had for the  payment  hereof or the  interest  hereon
     against any incorporator, shareholder, director or officer as such (whether
     past,  present or future) of the Company or any successor entity whether by
     virtue of any  constitution,  statute or rule of law or  equity,  or by the
     enforcement of any assessment or penalty, or otherwise,  all such liability
     of the  incorporators,  shareholders,  directors and officers as such being
     expressly  waived and released by the holder  hereof by the  acceptance  of
     this Note.

          (e) SUCCESSOR  ENTITY.  The Company may not consolidate  with or merge
     into,  or  transfer  all or  substantially  all of its assets  to,  another
     corporation unless the successor corporation assumes all of the obligations
     of the Company under this Note and  immediately  after the  transaction  no
     default exists with respect to this Note. Thereafter,  all such obligations
     of the Company shall terminate.

          (f) MAXIMUM RATE OF INTEREST.  Notwithstanding  any  provisions to the
     contrary in this Note or in any of the  documents  relating  hereto,  in no
     event shall this Note or such  documents  require the payment or permit the
     collection  of interest in excess of the maximum  amount  permitted  by the
     laws of the  State  of  California.  If any  such  excess  of  interest  is
     contracted  for,  charged or received under this Note or under the terms of

                                       8
<PAGE>
     any of the documents  relating hereto,  or in the event the maturity of the
     indebtedness  evidenced by this Note is accelerated in whole or in part, or
     in the event that all or part of the  principal  or  interest  of this Note
     shall be  prepaid,  so that under any of such  circumstances  the amount of
     interest  contracted for,  charged or received under this Note or under any
     of the  documents  relating  hereto,  on the amount of  principal  actually
     outstanding  from time to time  under this Note  shall  exceed the  maximum
     amount of interest  permitted by the laws of the State of California,  then
     in any such event:

               (i) The  provisions  of this  Paragraph  7(f)  shall  govern  and
          control;

               (ii)  Neither the  Company nor any other  person or entity now or
          hereafter liable for the payment hereof, shall be obligated to pay the
          amount  of such  interest  to the  extent  that it is in excess of the
          maximum  amount  of  interest  permitted  by the laws of the  State of
          California;

               (iii) Any such  excess  which may have  been  collected  shall be
          either  applied as a credit against the then unpaid  principal  amount
          hereof or refunding to the Company, at the holder's option; and

               (iv)  The  effective  rate of  interest  shall  be  automatically
          reduced to the maximum lawful rate of interest  allowed under the laws
          of the State of California as now or hereafter construed by the courts
          having jurisdiction thereof,

          (g) RATE OF INTEREST.  It is further agreed that without limitation of
     the foregoing,  all  calculations  of the rate of interest  contracted for,
     charged or received under this Note or under such other documents which are
     made for the purpose of  determining  whether such rate exceeds the maximum
     lawful rate of interest, shall be made, to the extent permitted by the laws
     of the  State of  California,  by  amortizing,  prorating,  allocating  and
     spreading  during the period of the full  stated  term of the  indebtedness
     evidenced  hereby,  all  interest at any time  contracted  for,  charged or
     received  from the Company or otherwise by the holder or holders  hereof in
     connection with such indebtedness.

          Issued this 2nd day of May, 2007.

                                 MOTORSPORTS EMPORIUM, INC.

                                 By /s/ Kenneth Yeung
                                   -----------------------------
                                   Kenneth Yeung, President

                                       9

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