Document:

ASSIGNMENT
                             OF
                     PURCHASE AGREEMENT

AEI   Fund   Management,   Inc.,  a  Minnesota   corporation
("Assignor"), hereby assigns an undivided fifty-four percent
(54%)   interest  to  AEI  Income  &  Growth   XXI   Limited
Partnership,  a Minnesota limited partnership, an  undivided
sixteen  percent (16%) interest to AEI Income & Growth  Fund
23,  LLC,  a  Delaware  limited liability  company,  and  an
undivided  thirty percent (30%) interest  to  AEI  Income  &
Growth  Fund  26, LLC, a Delaware limited liability  company
(collectively "Assignee") in that certain Purchase Agreement
between   Assignor  and  Eau  Claire  Equity  Fund   Limited
Partnership, a Tennessee limited partnership, dated  January
15,  2007,  with respect to property located in Eau  Claire,
Wisconsin known as Best Buy, and Assignee hereby assumes all
management responsibilities and obligations thereunder.

                    ASSIGNOR:

                    AEI FUND MANGEMENT, INC.,
                    A Minnesota corporation

                         /s/ Robert P Johnson
                         By: Robert P. Johnson, Its President

                    ASSIGNEE:

                    AEI INCOME & GROWTH FUND XXI
                    LIMITED PARTNERSHIP, a Minnesota
                    limited partnership

                    By: AEI Fund Management XXI, Inc.,
                          a Minnesota corporation,
                          its General Partner

                    By:/s/ Robert P Johnson
                           Robert P. Johnson, Its President

                    AEI INCOME & GROWTH FUND 23, LLC,
                    a Delaware limited liability company

                    By: AEI Fund Management XXI, Inc.,
                          a Minnesota corporation

                    By:  /s/ Robert P Johnson
                             Robert P. Johnson, Its President

                    AEI INCOME & GROWTH FUND 26, LLC,
                    a Delaware limited liability company

                    By: AEI Fund Management XXI, Inc.,
                         a Minnesota Corporation

                    By: /s/ Robert P Johnson
                            Robert P. Johnson, Its President

                AGREEMENT OF PURCHASE AND SALE

     THIS AGREEMENT ("Agreement"), dated as of the 15th day of
January  2008, by and between EAU CLAIRE EQUITY  FUND  LIMITED
PARTNERSHIP,  a  Tennessee limited partnership ("Seller")  and
AEI  FUND  MANAGEMENT, INC., a Minnesota corporation,  or  its
assigns ("Purchaser"), recites and provides:

                           RECITALS

     Seller  is the owner of a parcel of real property located
at  409  Commonwealth Avenue, Eau Claire, Eau  Claire  County,
Wisconsin, 54701, with improvements thereon known generally as
Best  Buy  Store  No. 40A, consisting of approximately  45,586
s.f.,  currently  leased  for use as a  Best  Buy  electronics
store,  such  property  being more particularly  described  on
Exhibit "A"  attached hereto (collectively, the "Property").

     Seller wishes to sell and Purchaser wishes to purchase
the Property on the terms and conditions set forth herein.

                           AGREEMENT

     NOW, THEREFORE, in consideration of their mutual promises
hereinafter   set   forth   and  other   good   and   valuable
consideration, the receipt and sufficiency of which are hereby
mutually  acknowledged, the parties hereto covenant and  agree
as follows:

   1.  RECITALS. The recitals above are incorporated herein by
this  reference  as matters Purchaser. The  Deposit  shall  be
applied  to the Purchase Price at Settlement or shall be  paid
to  Purchaser  or Seller in accordance with the provisions  of
Sect of contract, and not mere recital.

   2.   CONTRACT. This Agreement shall constitute a binding
contract for the purchase and sale of the Property, on the
terms and conditions set forth herein.

   3.   PROPERTY. The Property includes all of Seller's right,
title   and  interest  in  and  to  all  buildings  and  other
improvements  on or within the Property and all  appurtenances
thereto,  including easements and covenants and the rights  of
Seller  as owner of the Property under that certain Reciprocal
Easement  and Operation Agreement recorded May 24,  1990  (the
"Declaration"), and Seller's right, title and interest in  and
to  the  lease of the Property dated January 20, 1998  between
Eau  Claire  Equity  Fund, Limited Partnership  and  Best  Buy
Store, L.P., (the "Lease").

   4.   DEPOSIT. Upon execution hereof, Purchaser shall deposit
the  sum  of  ONE  HUNDRED THOUSAND Dollars  ($100,000)  as  a
"Deposit,"  which  will  be  held  by  First  American   Title
Insurance  Company, Attention: Rita Bost; National  Commercial
Services,   6077   Primacy  Parkway,  Suite  121-B,   Memphis,
Tennessee,  38119;  Phone: 901 818 6595; Fax:  901  680  9158;
Email:  rbost@firstam.com  as the "Escrow  Agent"  in.  escrow
pending  "Settlement." The Deposit shall  be  held  by  Escrow
Agent in an interest bearing account; all interest accruing on
the  principal  of  the Deposit shall be deemed  part  of  the
Deposit.  If  this Agreement is timely terminated pursuant  to
any  right contained herein, the Deposit shall be returned  to
ion 6 and/or 16 below.

   5.  PURCHASE  PRICE. The purchase price  (the  "Purchase
Price"  for  the  Property shall be SIX MILLION,  SIX  HUNDRED
EIGHTY  THOUSAND  AND  NO/100THS DOLLARS ($6,680,000.00).  The
Purchase  Price shall be payable all in cash at settlement  by
wire  transfer,  less a credit for the Deposit and  applicable
prorations, if any.

   6. FEASIBILITY.

 (a)  Through 5:00 p.m. Central time, on January 29, 2008 (the
"Feasibility  Period,"  Purchaser, its agents,  employees  and
contractors shall have the right to enter the Property for the
purpose  of inspecting improvements, evaluating the Lease  and
the  Declaration, making surveys, updating the  due  diligence
materials  delivered  to Purchaser pursuant  to  Section  6(b)
below  and performing other tests studies and examinations  as
Purchaser in its sole discretion desires. If Purchaser, in its
sole  discretion, is not satisfied with the Property, the "Due
Diligence  Materials" or the results of any  tests,  including
any  materially  adverse  facts or  conditions  which  may  be
revealed  by a Phase I Environmental report, survey  or  title
examination,  Purchaser  shall have the  right,  upon  written
notice  to Seller given prior to expiration of the Feasibility
Period,  to  terminate  this Agreement,  in  which  event  the
Deposit shall be returned to Purchaser.

    (b)  Seller has delivered, or will promptly deliver, to
Purchaser  the  materials  listed  on  Exhibit  B  (the   "Due
Diligence  Materials").  Seller  shall  promptly  deliver   to
Purchaser  such  other  due diligence  materials  in  Seller's
possession as Purchaser may specifically identify in  writing,
excluding any materials of a proprietary nature, not  relating
to the condition or performance of the Property or the tenant.
All  due  diligence  updates  shall  be  at  Purchaser's  sole
expense.

   (c)  If notice of termination is not given prior to 5:00 p.m.
Central  time  on  the  last day of  the  Feasibility  Period,
Purchaser shall be deemed to have waived the termination right
under Section 6(a) above.

  (d)  Purchaser agrees to repair any damage caused directly by
any negligence or other wrongful act or omission by Purchaser,
its   agents,  employees  or  contractors  (collectively,  the
"Purchaser  Parties"), in connection with or relating  to  the
exercise of the right of access granted to Purchaser  in  this
paragraph, and to indemnify and hold the Seller harmless  from
any and all losses actually incurred as a direct result of any
such  negligence  or  wrongful act of  any  of  the  Purchaser
Parties in connection with or relating to the exercise of such
right  of access. Seller will cooperate and assist Purchaser's
access to the buildings.

    7.  CONDITIONS PRECEDENT TO OBLIGATION OF PURCHASER.  This
Agreement  and  all of Purchaser's obligations  hereunder  are
further subject to satisfaction of the following conditions on
or before Settlement:

       (a)   SELLER'S  REPRESENTATIONS AND  DELIVERIES.  All
representations and warranties of Seller made herein shall  be
true  and correct in all material respects as of the  date  of
Settlement  and  Seller  shall  have  taken  all  action   and
delivered  all  documents  and  materials  required  by   this
Agreement.

     (b)  NO LITIGATION. As of Settlement, there shall be no
litigation, proceeding or investigations pending, or to the
knowledge of Purchaser or Seller threatened, which might

prevent or adversely affect the use of the Property, or which
questions the validity of any action taken or to be taken by
Seller hereunder.

     (c)  LEASE; ESTOPPELS. Purchaser shall have received and
approved  an  Estoppel Certificate from Best Buy Stores,  L.P.
("Tenant"),   the  tenant  under  the  Lease,  such   Estoppel
Certificate  to  be  in  the  form  specified  by  the  Lease,
confirming  that the Lease is in full force and  effect,  that
there  are  no modifications or amendments, other  than  those
provided  to  Purchaser, the amount of rent and  any  security
deposit, that amounts due under the Lease are current and  not
prepaid  and  that Seller is not in default under  the  Lease.
Purchaser  shall  also have received and  approved  a  written
communication  from  Best  Buy Co.,  Inc.  ("Guarantor"),  the
guarantor  of  the obligations of the Tenant under  the  Lease
pursuant   to  Section  54  of  the  Lease  (the  "Guaranty"),
confirming  to  Purchaser that the Guaranty  remains  in  full
force and effect

  (d)  Default by Tenant. No default by Tenant under the Lease,
and  no event which with the passage of time or the giving  of
notice  would constitute a default by Tenant under the  Lease,
shall have occurred and be continuing.

     In  the  event  any  of the foregoing conditions  is  not
satisfied  on the date of Settlement, then Purchaser,  at  its
sole option, shall either: (i) waive such condition in writing
and  proceed to consummate Settlement; or (ii) terminate  this
Agreement  by written notice to Seller, whereupon the  Deposit
shall  be promptly repaid to Purchaser, subject to Purchaser's
right  to  exercise its remedies hereunder in the event  of  a
Seller  default. If Purchaser fails to notify  Seller  of  its
election  of either of the foregoing remedies as of 5:00  P.M.
on  the  Settlement Date, Purchaser shall be  deemed  to  have
elected to terminate this Agreement.

      8. SETTLEMENT.

(a)  TIME AND PLACE. Unless this Agreement has been terminated
as  provided above, Seller and Purchaser shall make settlement
on  the  sale and purchase of the Property in accordance  with
the  terms hereof ("Settlement") on the date which is one  (1)
business  day  after the expiration of the Feasibility  Period
(the "Settlement Date"), time being of the essence. Settlement
shall  take  place at the offices of the Escrow Agent,  or  as
mutually  agreed  by  the parties. The parties  attendance  at
Settlement shall not be required.

   (b)  PURCHASER'S DELIVERIES. At Settlement, the Purchaser
shall  pay the purchase price to Seller and shall execute  and
deliver  (i)  an "Assignment and Assumption of Lease"  in  the
form  attached hereto and incorporated herein as  Exhibit  "C"
and  (ii)  such other documents and instruments  as  shall  be
customary and reasonably required to consummate Settlement.

  (c)  SELLER'S DELIVERIES. Seller shall deliver the following
to  Purchaser: (i) the Deed (as defined in Paragraph 10); (ii)
an  affidavit as to mechanics' liens and parties in possession
in  customary  form as reasonably required  to  cause  owner's
title  policy  to  be issued without exception  for  Mechanics
Liens or parties in possession (other than the Lease); (iii) a
Certificate of Non-Foreign Status as required by Section  1445
of   the   Internal  Revenue  Code  of  1986  and  any   other
certificates required by any governmental authority or agency;
(iv) the Assignment and Assumption of Lease; (v) an assignment
of all of Seller's right, title and interest

  in and to any warranties applicable to the Property, to the
           extent any are in effect and assignable;

(vi)  a written notice from Seller to the Tenant and Guarantor
stating  that  the  Property has been sold  to  Purchaser  and
directing Tenant to regard Purchaser as its Landlord and  make
rental  payments payable to Purchaser at the address specified
by Purchaser and set forth in such notice;
(vii)      a "bring down certificate" confirming that  all  of
Seller's  representations and warranties contained herein  are
true  and correct in all material respects as of the  date  of
Settlement; (viii) an insured closing letter or other evidence
acceptable  to  the Purchaser that the Escrow  Agent  has  the
authority   to  issue  the  "Title  Policy"  (as  defined   in
subsection  8(d)  below)  to  Purchaser  on  behalf  of  First
American Title Insurance Company and (ix) such other documents
and  instruments as shall be customary and reasonably required
to consummate Settlement.

  (d)  Costs. Seller shall pay for the examination of title to
the  Property (including the cost of issuance to Purchaser  of
the  "Title Commitment", as that term is defined in Section  9
below),  premiums  charged by the title insurance  company  to
issue  the  Owner's  Policy  of Title  Insurance  (the  "Title
Policy"),  the  costs of preparing the Deed, one-half  of  the
Escrow  Agent's  reasonable  escrow  settlement  charges,  the
Wisconsin  real  estate transfer tax imposed on  Grantors,  if
any,  and  Purchaser shall pay the cost of the updated  survey
certified  to  Purchaser and the cost of the updated  Phase  I
environmental assessment of the Property. Purchaser shall  pay
for  any endorsements it may require or request on its Owner's
Title   Policy  (except  that  Seller  shall   pay   for   any
endorsements required to insure over any of Purchaser's  title
objections that Seller undertakes to cure and Seller shall pay
for  any  costs  associated with the removal of  the  standard
exceptions  for mechanic's liens and real estate taxes  unpaid
but  not  yet  due  and payable), the cost of any  feasibility
studies, recording fees on the Deed and one-half of the Escrow
Agent's reasonable escrow Settlement charges. Each party shall
pay  its own legal, accounting and other expenses incurred  in
connection with this Agreement or Settlement hereunder. It  is
the intent of the parties that Seller shall be entitled to all
income for the period of time up to but not including the date
of  Settlement, and Purchaser shall be entitled to all  income
and  shall  be responsible for all expenses for the period  of
time  from,  after and including the date of Settlement.  Such
adjustments  shall be shown on the Settlement Statement  (with
such  supporting  documentation  as  the  parties  hereto  may
require).  Without limiting the generality of  the  foregoing,
the  items of income and expense allocated at Settlement shall
include rent, maintenance charges, any other additional  rent,
real  and personal property taxes, amounts due under contracts
assigned  to  and  assumed by Purchaser, if any,  and  utility
charges,  except for costs which the tenants under  the  Lease
are responsible for, which shall not be prorated. In addition,
any  security  deposit under the Lease shall be  assigned  and
delivered  to  Purchaser at Settlement. For purposes  of  this
Section,  Settlement  shall not be  deemed  to  have  occurred
unless  and  until  Seller's proceeds are received  by  Seller
prior  to 2:00 p.m. Central time on such date. Settlement  and
any  prorations shall be computed as of the following  day  in
the  event Seller's proceeds cannot be delivered by 2:00  p.m.
Central time on the date specified for Settlement.

   (e)  Possession. Subject only to the rights of the tenant
under the Lease, possession of the Property shall be delivered
to Purchaser immediately upon consummation of Settlement.

  (f)  Closing Documents. All closing documents to be executed
and delivered by the parties pursuant hereto shall be in form,
execution and substance as required herein.

      9.   TITLE AND SURVEY OBJECTIONS. Seller shall cause the
Escrow   Agent  to  issue  to  Purchaser  a  current  standard
commitment  for  an  ALTA-Form B title insurance  policy  (the
"Title   Commitment"),  naming  Purchaser  as   the   proposed
purchaser  of  the  Property  and  including  copies  of   all
documents  and  instruments noted on  Schedule  B  thereto  as
encumbrances on title (collectively the "Title Commitment") as
soon  as reasonably possible and in any event within ten  (10)
days  of  the  date  hereof. The Purchaser  shall  have  until
expiration  of the Feasibility Period to report to  Seller  in
writing  any  survey  or  title defects  or  other  objections
regarding  the  Property  that are  disclosed  by  Purchaser's
examination of the Title Commitment which, in Purchaser's sole
discretion, materially adversely affect use of the Property as
currently   operated  or  make  the  title  to  the   Property
uninsurable or which impose restrictions on existing or future
use  of  the  Property which are not acceptable to  Purchaser.
Seller shall have the right, but not the duty to cure any such
title  objections  reported by Purchaser.  If  the  Seller  is
unable  or  unwilling to cure objections  to  the  Purchaser's
satisfaction   prior   to  Settlement  then,   notwithstanding
anything herein to the contrary, the Purchaser shall,  at  its
option,  either (i) terminate this Agreement, in  which  event
the  Deposit shall be refunded; or (ii) waive such defects and
proceed  to  Settlement,  with no reduction  in  the  Purchase
Price;  provided, however, that all mortgages, deeds of trusts
and other monetary liens shall be deemed to have been objected
to  by Purchaser, shall be paid at Settlement, and the parties
hereby authorize application of the Purchase Price proceeds to
effect  the  same.  If any additional matters  of  record  are
created   after   the  date  of  the  examination   of   title
contemplated hereby, and prior to Settlement, Purchaser  shall
have  the right to further delay Settlement a reasonable  time
to  permit Seller to complete curative action. Any matters  of
title  or survey not timely objected to by Purchaser or  which
are  reported  but  not cured by Settlement  shall  be  deemed
waived.

 10.  THE DEED. At the time specified in Paragraph 8 above for
 Settlement  the Seller shall deliver to Purchaser  a  Special
 Warranty Deed (the "Deed") conveying fee simple title to  the
 Property,   described  according  to  the  applicable   legal
 description  attached hereto as Exhibit "A," subject  to  all
 liens,  encumbrances, conditions and restrictions of  record,
 unless otherwise agreed in writing.

 11.  RISK OF LOSS. The risk of loss or damage to the Property
by fire or other casualty prior to Settlement thereon shall be
on  the  Seller.  If  such  loss  or  damage  is  substantial,
materially and adversely affects the Purchaser's intended  use
and  enjoyment of the Property as of Settlement or gives  rise
to  the right of the tenant to terminate the Lease as a result
of  such casualty or if Purchaser determines in its discretion
that  the occurrence of such damage renders the Property unfit
for  investment purposes, the Purchaser shall have the  option
to (i) terminate this Agreement and have the Deposit refunded,
in  which  event  the  parties hereto shall  have  no  further
obligations or liabilities to one another hereunder;  or  (ii)
proceed  to  Settlement with an assignment  of  any  right  of
Seller in and to the proceeds of insurance.

  12.  CONDEMNATION. If all or any portion of the Property is
subject  to actual or threatened taking pursuant to the  power
of  eminent domain prior to Settlement, the Purchaser shall be
entitled  to elect either to (a) terminate this Agreement  and
have  the  Deposit refunded in which event the  parties  shall
have  no  further  obligations hereunder, or  (b)  proceed  to
Settlement,  in  which  event,  at  Purchaser's   option   all
proceeds,  awards  and other payments arising  from  any  such
taking or sale shall be assigned and paid to the Purchaser.

      13. COVENANTS.

         (a) SELLER'S COVENANTS. Seller covenants and agrees
with Purchaser that, prior to Settlement:

  (i)  Seller, as Landlord, shall not violate the provisions of
the Lease and shall use reasonable efforts to cause tenant  to
fully  comply  with  the terms and provisions  of  the  Lease.
Seller  shall  cooperate in good faith with  Purchaser  in  an
effort to discuss and explain the provisions of the Lease  and
the Declaration as part of Purchaser's due diligence.

      (ii) Seller shall continue to maintain all of Seller's
existing insurance policies relating to the Property,  or  any
part  thereof,  if  any, in full force and  effect  until  the
Settlement  has occurred, and shall cause tenant  to  maintain
all  of tenant's policies relating to the Property as required
under the Lease.

   (iii)     Seller shall provide Purchaser with a copy of any
written  notice hereafter received by Seller relating  to  any
violations  or  alleged violations of any  federal,  state  or
municipal  laws,  ordinances, rules and regulations  affecting
the   Property,   or   any  pending  or  threatened   actions,
proceedings or claims affecting the Property.

   (iv) From and after the date hereof, Seller shall not, except
as required by the Lease, (A) make or authorize to be made any
alterations to the Property, (B) enter into any amendments  or
modifications  of  the  Lease or other agreements,  leases  or
undertakings with respect to the Property or any part thereof,
(C)   submit   or  file  any  applications  with  governmental
authorities  to  change the zoning of  the  Property,  or  (D)
record  or consent to the recordation of any liens, mortgages,
or  encumbrances of any kind affecting the Property, except as
would be discharged at Settlement.

      14.  Representations and Warranties of the  Seller.  The
 Seller represents and warrants as of the date hereof that  to
 the best of its actual knowledge without investigation:

  (a)  Repairs; Notice of Violation. No governmental agency has
served any written notice on the Seller regarding any repairs,
alterations  or corrections of any existing condition  on  the
Property.  Seller  has not received any  written  notice  from
Tenant,  any  governmental agency or authority or other  third
party   that   any  part  of  the  Property,   including   any
improvements   located  thereon,  in  any  way  violates   the
Declaration  or  any  applicable  statute,  ordinance,   rule,
regulation or other law.

   (b)   Condemnation. There is no pending or threatened
proceedings for condemnation or the exercise of the  right  of
eminent  domain  as  to any part of the Property  or  for  the
limiting or denying of any right of access thereto.

  (c)  Authorization and Execution. This Agreement has been duly
authorized  by all necessary action on the part of Seller  and
has  been  duly  executed and delivered by the Seller.  Seller
shall   deliver   to  Purchaser,  prior  to  Settlement,   all
organizational documents, resolutions, certificates and  other
materials  reasonably  required by Purchaser  to  confirm  the
foregoing.

         (d)  HAZARDOUS MATERIALS. No hazardous materials,  as
hereinafter defined, are located on or about the Property, nor
has  Seller used the Property for the storage, manufacture  or
disposal  of  hazardous materials. For the  purposes  of  this
Agreement,  "hazardous materials" shall  mean  any  "hazardous
substance,"  "hazardous  waste" and "hazardous  material,"  as
defined    in   the   Comprehensive   Environmental   Response
Compensation  and  Liability Act of 1984,  42  U.S.C.  Section
9601,  et.  seq.,  as amended, the Resource  Conservation  and
Recovery Act of 1976, as amended, and the Hazardous and  Solid
Waste  Amendment of 1984, as amended, the regulations  adopted
pursuant  thereto and any other federal, state and local  law,
statute or ordinance or any court or administrative decree  or
any   private   agreement  with  any  governmental   authority
pertaining   to  hazardous  or  toxic  materials,  substances,
pollutants, contaminants or waste to Seller's knowledge.

 (e)  LEASES. There are no leases, tenancies, licenses or other
rights of occupancy or use for, or any private restriction cm,
any  portion  of  the  Property  other  than  the  Lease,  the
Declaration and other title matters of record. Neither  tenant
nor  Seller is in default in performing its obligations  under
the Lease or the Declaration.

    (f)  NO OTHER AGREEMENTS. Seller has not entered into any
agreements affecting the Property other than the Lease and the
Declaration  and  other  matters that  would  be  revealed  by
inquiry  and  proper search of the land records and/or  zoning
and planning records in the local jurisdiction.

    Except for the foregoing representations, Seller makes  no
representations or warranties with respect to the Property and
Purchaser acknowledges and agrees that the Property  is  being
sold  "AS IS, WHERE IS," and that Purchaser is relying on  its
own inspections, consultants and inquiries with respect to the
Property,  the  Lease and all related matters.  The  "best  of
Seller's knowledge" as used herein shall be deemed to mean the
actual  knowledge  of the Seller, without  investigation.  The
representations  and warranties of Seller  contained  in  this
Section  14, as well as the representations and warranties  of
Purchaser  contained  in  Section  15  below,  shall   survive
Settlement  and  delivery of the Deed  for  a  period  of  six
months.

      15.  REPRESENTATIONS AND WARRANTIES  OF  THE  PURCHASER.
 The  Purchaser represents and warrants as of the date  hereof
 and   shall  be  deemed  to  represent  and  warrant  as   of
 Settlement that:

         (a)  ORGANIZATION.  Purchaser is a  corporation  duly
organized  and  in good standing under the laws of  Minnesota,
and has qualified (or will be qualified) to do business in all
jurisdictions  in  which such qualification  is  necessary  to
consummate the transactions described herein.

         (b).  Authorization  and  Execution.  The  execution,
delivery  and  performance of this Agreement by Purchaser  has
been  duly  authorized by all necessary  action,  if  any,  as
applicable,  and has been duly executed and delivered  by  the
Purchaser. This Agreement is enforceable against Purchaser  in
accordance  with  its  terms and does not  conflict  with  any
indenture, operating agreement, bylaw, or any other  agreement
to  which Purchaser is bound. The individual signing on behalf
of  Purchaser is authorized to act for and on behalf of and to
bind Purchaser in connection with this Agreement.

         (c)  AGREEMENTS.  There  is  no  agreement  to  which
Purchaser is a party or, to Purchaser's knowledge, is  binding
on  Purchaser, which adversely affects Purchaser's ability  to
perform its obligations under this Agreement.

  16.  DEFAULT. In the event of a default by Purchaser, Seller's
sole  and  exclusive  remedy, in lieu of all  other  remedies,
shall  be  to  retain the Deposit as liquidated  damages,  and
Seller  hereby specifically waives the right to seek  specific
performance of this Agreement by Purchaser. If Seller defaults
hereunder,  Purchaser may terminate this Agreement,  in  which
event  the Deposit shall be promptly refunded to Purchaser  or
Purchaser  may seek specific performance of this Agreement  as
its sole remedy at law or in equity.

 17.  Agents and Brokers. Neither party has been represented by
a real estate broker or agent in connection with the execution
of  this Agreement or the consummation of the transaction  set
forth   herein   except  for  Investment   Associates   Realty
("Broker"),  which shall receive a commission at closing,  and
only  in the event of closing, in the amount of four and  one-
half  (4.5%) percent of the Purchase Price. The commission  to
Broker  shall  be  paid  by  Seller.  Each  party  agrees   to
indemnify, defend and hold the other harmless from and against
any  and all claims, fees, commissions and suits of any  other
real  estate broker or agent with respect to services  claimed
to  have  been rendered at the request of or through or  under
such  party in connection with the execution of this Agreement
or the Lease or the transactions set forth herein..

     18.   Notices. Any notice, request or demand required  or
permitted to be given pursuant to this Agreement shall  be  in
writing and shall be deemed sufficiently given if delivered by
hand  by  messenger at the address of the intended  recipient,
sent  prepaid  by Federal Express (or a comparable  guaranteed
overnight delivery service), or deposited in the United States
first  class  mail (registered or certified, postage  prepaid,
with return receipt requested), addressed as follows:

             For the   c/o George Rerat
          Purchaser:   Managing Director of
                       Acquisitions 1300
                       Wells Fargo Place
                       30 Seventh Street East
                       St. Paul, Minnesota
                       55101 Telephone No.:
                       (651) 227-7333 Fax
                       No.: (651) 227-7705
                       E-mail:
                       grerat@aeifimds.com
             and
                       Marissa Kim
                       Acquisitions Closer
                       1300 Wells Fargo Place
                       30 Seventh Street East
                       St. Paul, Minnesota
                       55101 Telephone No.:
                       (651)227-7333 Fax
                       No.: (651) 227-7705
                       E-Mail:
                       mkim@aeifunds.com

      with a copy to:  Thomas M. Hart
                       Winthrop &
                       Weinstine, P.A.
                       225 South Sixth
                       Street
                       Suite 3500
                       Minneapolis, MN
                       55402-4629 Phone:
                       (612) 604-6624
                       Fax: (612) 604-6824
       For the         Email:
       Seller:         thart@winthrop.com

                       Patricia R. Young
                       Perrone & Young
                       109  Westpark Drive,
                       Suite 330
                       Brentwood,Tennessee  37027
                       Phone:     615 /373.6910
                       Fax: 615/ 373.8716
                       Email: pyoung@pylaw.net

Notice  may also be given by confirmed facsimile transmission,
provided  notice  is  also sent subsequently  by  one  of  the
methods specified above. Notice shall be deemed given  on  the
date  of  the receipt or upon confirmed facsimile transmission
to the party named therein at the applicable fax number above.

    19.   APPLICABLE LAW. This Agreement shall  be  construed,
performed  and  enforced in accordance with the  laws  of  the
State  of  Wisconsin,  however jurisdiction  for  any  dispute
hereunder shall be the U.S. District Court in Memphis,  Shelby
County, Tennessee.

    20.  ENTIRE AGREEMENT; MODIFICATION. This Agreement contains
the  entire  agreement between the parties hereto relating  to
the  Property  and  supersedes all prior  and  contemporaneous
negotiations, understandings and agreements, written or  oral,
between  the  parties  hereto. This  Agreement  shall  not  be
amended  or  modified  and no waiver of any  provision  hereof
shall  be  effective unless set forth in a written  instrument
executed with the same formality as this Agreement.

    21.  SURVIVAL. Except as otherwise expressly set forth herein,
the  provisions of this Agreement shall not survive Settlement
hereunder  and  shall  be  deemed  merged  into  the  deed  at
Settlement.

    22.  TIME OF THE ESSENCE. The parties expressly acknowledge
and agree that TIME IS OF THE ESSENCE with respect to each and
every provision of this Agreement; provided, however, that  if
the final date of any period which is set out in any provision
of this Agreement falls on a Saturday, Sunday or legal holiday
under  the  laws of the United States, then such  time  period
shall  be  extended to the next day which is not  a  Saturday,
Sunday or legal holiday.

    23.  Severability. In the event any one or more of the
provisions contained in this Agreement are held to be invalid,
illegal, or unenforceable in any respect, such invalidity,

illegality,  or  unenforceability shall not affect  any  other
provision hereof, and this Agreement shall be construed as  if
such invalid, illegal, or unenforceable provision had not been
contained herein.

    24.  CAPTIONS. Any paragraph headings or captions contained in
this Agreement shall be for convenience of reference only  and
shall  not  affect the construction or interpretation  of  any
provision of this Agreement.

    25.   COUNTERPARTS. Upon written notice  to  Seller,  this
Agreement may be executed in any number of counterparts,  each
of  which shall be deemed to be an original, but all of  which
when   taken  together  shall  constitute  one  and  the  same
instrument.

    26.   TAX-FREE  EXCHANGE.  The parties  acknowledges  that
Purchaser and/or Seller may wish to close this transaction  as
part  of a tax-free exchange. The parties shall cooperate with
the other and take any reasonable actions necessary, including
the execution of appropriate documents, to assist the other so
to  acquire  or  sell the Property as part of a 1031  deferred
exchange  provided  that:  (a)  neither  party  shall  not  be
required to incur any liability or expense in connection  with
the  others  exchange;  and (b) the exchange  does  not  delay
Settlement.

    27.  ASSIGNMENT. This Agreement shall not be assignable by
Purchaser  without  Seller's  prior  written  consent,   which
consent   shall  not  be  unreasonably  withheld  or  delayed.
Provided, however, if Purchaser shall remain primarily  liable
hereunder,  the Purchaser may assign, with written  notice  to
the  Seller,  all or a portion of its interest  herein  to  an
affiliate  of  Purchaser.  No assignment  by  Purchaser  shall
relieve it of its obligations and liabilities hereunder.

    28.   LITIGATION COSTS. If any litigation is initiated  by
either  party hereto arising under this Agreement or otherwise
in  connection with conveyance of the Property  by  Seller  to
Purchase,  the prevailing party in such litigation  (i.e.  the
party  whose  position  is  substantially  upheld)  shall   be
entitled  to reimbursement from the non-prevailing  party  for
all   costs   and   expenses,  including  without   limitation
reasonable attorney's fees, paid or incurred by the prevailing
party in connection with such litigation.

    IN WITNESS WHEREOF, each of the parties hereto has caused
this Agreement to be executed in its name pursuant to due
authority as of the dates set forth below.

              PURCHASER:        AEI FUND MANAGEMENT,
                                INC., a Minnesota
                                corporation

                               By /s/ Robert P Johnson
                               Printed Name: Robert P Johnson
                               Its: President
                               Date: January 15, 2008

              SELLER:          EAU CLAIRE EQUITY FUND, LIMITED PARTNERSHIP
                               a Tennessee limited partnership

                               By  H.S Munster
                                 Dr. H.S. Grafzu Munster

                               Date January 15, 2008

                             Exhibit A
                        (Legal Description)

The land referred to in this commitment/policy is situated in the State
of Wisconsin, County of EauClaire and is described as follows:

Part of Lot 6, Plat of Oak Pointe, described as follows:  Lot 8, of the
Certifited Survey Map recorded in Volume 4, Page 97 and 98 of the Eau
Claire County Registry, located in the Nrothwest 1/4 of the Southeast
1/4, the Southwest 1/4 of the Southeast 1/4, and the Southeast 1/4 of
of the Southeast 1/4 all in Section 35, Township 27 North, Range 9
West, City of EauClaire, Eau Claire County, Wisconsin, more particularly
described as:  Commencing at the Southwest corner of said Section 35,
thence N 88 43' 29" E. on the South section line, 2,582.70 feet to the
South 1/4 corner of said Section 35, thence N. 00 14' 29" W. on the
North-South 1/4 line, 1,031.35 feet; thence S 85 46' 32" E. 46.21
feet; thence continuing S 85 46' 32" E 160.00 feet to the Southwest
corner of said Lot 6, thence N 41 16' 57" E 257.49 fee to the Southerly
right-of-way of Commonwalth Avenue, thence N 88 45' 02" E.502.00 feet;
thence 113.97 feet along the arc of a curve to the left having a radius
of 300.45 feet, a central angle of 21 44' 04" and  a113.29 foot chord
that bears N 77 53'00" E thence N 67 00' 58" E148.10 feet to the point
of beginning; thence 213.34  feet along the arc of a curve to the right
having a radius of 260.00 feet, a central angle of 47 00' 50" and a 207.41
foo tchord that bears S 89 28' 37" E;thence S 44 55' 58" E 183.73 feet;
thence S 32 15' 06" E 204.97 feet; thence S 41 39' 38" E 200.00 feet;
thence S 48 20' 22" W.268.25  feet; thence N 41 54'07" W 294.58 feet;
thence N 64 26'35" W 54.23 feet; thence N 41 54' 07" W 207.92 feet; thence
N 03 58'30"W 194.25 feet; thence N 24 18' 47" E 45.93  feet to the point
of beginning. Subject to existing easements.

Also known as: Lot 8 of Certified Survey Map #713 recorded in Volume 3
of Certified Survey Maps, Page 390 as Document #596743, re-recorded as
Certified Survy Map #768 in Volume 4 of Certified Survey Maps, Page 97
as Document #607512.

Tax Parcel #15-4416ASSIGNMENT AND ASSUMPTION OF LEASE

     THIS  ASSIGNMENT AND ASSUMPTION OF LEASE (this "Assignment")
is made and entered into as of the 31st day of January, 2008 (the
"Effective Date"), by and between Eau Claire Equity Fund  Limited
Partnership, a Tennessee limited partnership (the "Assignor") and
AEI  Income  & Growth Fund XXI Limited Partnership,  a  Minnesota
limited   partnership,  a  fifty-four  percent  (54%)   undivided
interest as tenants in common; AEI Income & Growth Fund 23,  LLC,
a  Delaware  limited liability company, a sixteen  percent  (16%)
undivided interest as tenants in common; and AEI Income &  Growth
Fund  26,  LLC,  a Delaware limited liability company,  a  thirty
percent   (30%)   undivided  interest  as   tenants   in   common
(collectively, the "Assignee").

                            RECITALS:

     A.    Assignor  and  Assignee are parties  to  that  certain
Agreement  of  Purchase  and Sale dated  January  15,  2008  (the
"Agreement"),  pursuant  to  which  Assignee  is  acquiring  from
Assignor  the real property and improvements, located on property
more  particularly  described on Exhibit A  attached  hereto  and
incorporated herein by this reference (also referred to herein as
the "Property").

     B.    Pursuant  to  the  terms of  the  Agreement,  Assignor
desires  to  sell,  assign,  convey, transfer  and  set  over  to
Assignee  and  Assignee  desires  to  assume  all  of  Assignor's
interest  in  that  certain Lease dated  January  20,  1998  (the
"Lease"),  by and between Assignor and Best Buy Stores,  L.P.,  a
Delaware  limited  partnership (the "Tenant"), including  without
limitation  the  obligations of Best Buy Co.,  Inc.  pursuant  to
Section 54 of the Lease, subject to the terms and conditions  set
forth below.

     NOW,  THEREFORE,  for good and valuable  consideration,  the
receipt and sufficiency of which are hereby acknowledged  by  the
parties, Assignor and Assignee hereby agree as follows:

     1.    Assignor  is  the Landlord under the Lease  with  full
right  and  title  to  assign the Lease to Assignee  as  provided
herein.  The Lease is valid, in full force and effect and has not
been  modified or amended.  So far as is known to Assignor, there
is  no  default  by Tenant under the Lease and no rent  has  been
either  (i)  waived,  anticipated,  discounted,  compromised   or
released or (ii) paid with respect to or applicable to any period
of time after the date hereof.

     2.    Assignor hereby irrevocably and unconditionally sells,
assigns,  conveys,  transfers and sets over  unto  Assignee,  its
heirs,  successors  and  assigns  as  of  the  date  hereof  (the
"Effective  Date"), all of Assignor's right, title  and  interest
in,  to and under the Lease, together with any and all guaranties
thereof.

     3.   Assignee hereby assumes and shall be liable for any and
all   liabilities,  claims,  obligations,  losses  and  expenses,
including  reasonable attorneys' fees arising in connection  with
the  Lease which are actually incurred, and which arise by virtue
of  acts  or  omissions occurring thereunder, or as a  result  of
Assignee's   failure  to  fulfill  the  landlord's   duties   and
obligations  accruing under the Lease on or after  the  Effective
Date.   Assignor shall indemnify and hold Assignee harmless  from
any   and  all  liabilities,  claims,  obligations,  losses   and
expenses,   including  reasonable  attorneys'  fees  arising   in
connection  with  the  Lease which arise by  virtue  of  acts  or
omissions occurring thereunder prior to the Effective Date, or as
a  result of Assignor's failure to fulfill the landlord's  duties
and  obligations accruing under the Lease prior to the  Effective
Date.   Assignee shall be entitled to receive all income accruing
under  the  Lease  from and after the Effective  Date.   Assignor
shall  be entitled to receive all income accruing under the Lease
prior to the Effective Date.

     4.    Assignor  shall  direct the Tenant and  any  successor
tenant under the Lease to pay to Assignee the rent and all  other
monetary obligations due or to become due under the Lease  on  or
after the Effective Date.

     5.    This Assignment shall be governed by and construed  in
accordance  with the laws of the state in which the  Property  is
located.

     6.    All  rights and obligations of Assignee  and  Assignor
hereunder  shall  be binding upon and inure  to  the  benefit  of
Assignor, Assignee and the heirs, successors and assigns of  each
such party.

       7.   This  Assignment may be executed  in  any  number  of
counterparts, each of which shall be effective only upon delivery
and  thereafter  shall be deemed an original, and  all  of  which
shall  be  taken to be one and the same instrument, for the  same
effect  as  if  all parties hereto had signed the same  signature
page.  Any signature page of this Assignment may be detached from
any  counterpart of this Assignment without impairing  the  legal
effect  of any signatures thereon and may be attached to  another
counterpart of this Agreement identical in form hereto but having
attached to it one or more additional signature pages.

     8.    Whenever  the context so requires in this  Assignment,
all  words  used in the singular shall be construed to have  been
used  in  the  plural  (and vice versa),  each  gender  shall  be
construed  to  include any other genders, and the  word  "person"
shall be construed to include a natural person, a corporation,  a
firm,  a partnership, a joint venture, a trust, an estate or  any
other entity.

             [Signatures are on the following page]

IN  WITNESS  WHEREOF, Assignor and Assignee  have  executed  this
Assignment  and Assumption of Lease as of the day and year  first
above written.

               ASSIGNOR:      EAU   CLAIRE  EQUITY  FUND  LIMITED
                              PARTNERSHIP,  a  Tennessee  limited
                              partnership

                              By: /s/ Patricia R Young
                                      Patricia R. Young, Its Authorized Agent

STATE OF TENNESSEE       )
COUNTY OF WILLIAMSON     )

      Personally came before me on January 30th, 2008, the  above
named,  Patricia  R. Young, as authorized agent  for  Eau  Claire
Equity Fund Limited Partnership, to me known to be the person who
executed the foregoing instrument and acknowledged the same.

My Commission Expires:         /s/ Rebecca L Carely
1-30-10                            Notary Public          [notary seal]

               ASSIGNEE:      AEI   Income  &  Growth  Fund   XXI
                              Limited  Partnership,  a  Minnesota
                              limited partnership

                                   By  Its  General Partner:  AEI
                                   Fund  Management XXI, Inc.,  a
                                   Minnesota Corporation

                                   By: /s/ Robert P Johnson
                                           Robert P. Johnson,  President

STATE OF MINNESOTA       )
COUNTY OF RAMSEY         )

      Personally came before me on January 30, 2008, the  above
named,  Robert P. Johnson, President of AEI Fund Management  XXI,
Inc., the general partner of AEI Income & Growth Fund XXI Limited
Partnership,  to  me  known to be the  person  who  executed  the
foregoing instrument and acknowledged the same.

My Commission Expires:          /s/ Marissa M Lindberg
January 31, 2008                     Notary Public

                                                   [notary seal]

                              AEI Income & Growth Fund 23, LLC,
                              a    Delaware   limited   liability
                              company

                                   By  Its Managing Member:   AEI
                                   Fund  Management XXI, Inc.,  a
                                   Minnesota corporation

                                   By: /s/ Robert P Johnson
                                           Robert  P. Johnson, President

STATE OF MINNESOTA       )
COUNTY OF RAMSEY         )

      Personally came before me on January 30, 2008, the  above
named,  Robert P. Johnson, President of AEI Fund Management  XXI,
Inc., the general partner of AEI Income & Growth Fund 23 LLC,  to
me  known  to be the person who executed the foregoing instrument
and acknowledged the same.

My Commission Expires:          /s/ Marissa M Lindberg
January 31, 2008                     Notary Public

                                                   [notary seal]

                              AEI Income & Growth Fund 26, LLC,
                              a    Delaware   limited   liability
                              company

                                   By  Its Managing Member:   AEI
                                   Fund  Management XXI, Inc.,  a
                                   Minnesota corporation

                                   By: /s/ Robert P Johnson
                                           Robert P. Johnson, President

STATE OF MINNESOTA       )
COUNTY OF RAMSEY         )

      Personally came before me on January 30, 2008, the  above
named,  Robert P. Johnson, President of AEI Fund Management  XXI,
Inc., the general partner of AEI Income & Growth Fund 26 LLC,  to
me  known  to be the person who executed the foregoing instrument
and acknowledged the same.

My Commission Expires:          /s/ Marissa M Lindberg
January 31, 2008                     Notary Public

                                                   [notary seal]

                           LEASE

   THIS  LEASE, is entered into and effective as of  January
   20,   1998,  between  Eau  Claire  Equity  Fund,  Limited
   Partnership,    a    Tennessee    limited    partnership,
   (hereinafter called "Landlord") and BEST BUY  STORES,  L.
   P. a Delaware corporation (hereinafter called "Tenant").

   The parties mutually agree as follows:

   1.   THE PREMISES. Landlord, for and in consideration of the rents,
   covenants, agreements and stipulations hereinafter mentioned, reserved
   and  contained, to be paid, kept and performed by Tenant, does hereby
   Lease and rent unto Tenant, and Tenant hereby agrees to Lease and take
   upon the terms and conditions hereinafter set forth a Building,
   containing approximately 45,486 square feet constructed by Tenant and
   then sold to Landlord (the "Building"), together with all other
   improvements situated on the hereinafter described parcel of land
   containing approximately 4.48 acres (the "Land") located at 4090
   Commonwealth Avenue, Eau Claire, Eau Claire, County, Wisconsin and
   legally described on Exhibit A attached hereto, subject to the terms
   and requirements of the liens, restrictions and encumbrances set forth
   in Exhibit B attached hereto (the "Covenant Documents").

   The  Land  and  Building together constitute the  "Leased  Premises"
   hereunder.

   2.   BASE TERM. The Base Term of this Lease (the "Term") shall be
   twenty (20) years commencing on January 20, 1998 (the "Commencement
   Date") and ending, on January 19, 2018 (the "Expiration Date") unless
   sooner terminated pursuant to any provision hereof. If the Commencement
   Date and/or the Expiration Date are not finally determined on the date
   this Lease is entered into, Landlord and Tenant shall also execute a
   Memorandum of Lease Commencement in the form set out on Exhibit C
   specifying the Commencement Date, and the Expiration Date applicable to
   this Lease. Said Amendment shall be attached to and become a part of
   this Lease.

    3.   RENT. Tenant hereby covenants and agrees to pay Landlord as
    monthly fixed rent ("Base Rent" for the Premises during the Term the
    sums set forth below:

                               1

          Years         Annual             Monthly
                         Rent                 Rent

            1-5      $ 430,000.00      $ 35,833.33
            6-10     $ 451,500.00      $ 37,625.00
            11-15    $ 474,075.00      $ 39,506.25
            16-20    $ 497,778.00      $ 41,481.50

       Such  Base Rent shall be payable in advance and  without
       demand,  deduction or set-off on the first day of  every
       calendar month commencing on the Commencement Date. Base
       Rent  shall  be prorated for any partial  month  at  the
       beginning or end of the Term. Tenant shall pay Base Rent
       and  all  other  sums or additional rent  due  hereunder
       (collectively,  "rent") to Landlord  at  .the  following
       address   unless  otherwise  notified  in   writing   by
       Landlord:  Eau  Claire Equity Fund Limited  Partnership,
       2404  West  End Avenue, Suite 202, Nashville,  Tennessee
       37203  [Telefax  (615)  321-3534; Telephone  (615)  321-
       8566]

       4.  ACCEPTANCE  OF PREMISES.' Tenant has constructed  the
       Building  and  other improvements on the Leased  Premises
       pursuant  to  the  plans and specifications  approved  by
       Tenant  and  contracts  with architects  and  contractors
       chosen by Tenant, all of which are itemized in Exhibit  D
       attached  hereto  (the  "Construction-  Documents")   and
       pursuant  to the requirements of the Covenant  Documents,
       if  any.  Tenant  therefore will  be  familiar  with  the
       designs  of the improvements and condition of the  Leased
       Premises  as  of  the  Commencement  Date,  and  will  be
       presumed  as  of such Commencement Date to have  accepted
       the Leased Premises in their then existing condition.  To
       the  maximum extent, permitted by law, Tenant waives  the
       implied  warranty of suitability for the Leased Premises.
       Landlord  shall cooperate in Tenant's attempt to  enforce
       warranty   and  other  obligations  of  contractors   and
       suppliers  for  the original construction  of  the  Lease
       Premises,  but  shall  have no  other  responsibility  or
       liability  for the design, construction or  condition  of
       Leased  Premises  and  makes no warranties  with  respect
       thereto,  and Landlord shall not be required to make  any
       repairs  of any kind whatsoever during the term  of  this
       Lease,  except under the provisions of Section 19 hereof.
       Landlord   will  transfer  all  contractor  and  supplier
       warranties in its possession to Tenant, for the  Term  of
       this Lease which transferred warranties shall revert back
       to Landlord upon termination of said Lease.

                                   2

                5. MAINTENANCE AND REPAIRS BY TENANT. tenant
                shall,  at  its expense (and Landlord  shall
                have  no obligation), keep and maintain  the
                entire  Leased Premises, both  Building  and
                Land,  in  good order, condition and  repair
                (as  demonstrated  by the condition  of  the
                Leased Premises at the beginning of the term
                hereof),   including  but  not  limited   to
                maintenance and repair of all structural  or
                load-bearing    elements,   roofs,    walls,
                foundations,  heating, ventilating  and  air
                conditioning  systems, a  building  security
                and   monitoring  system,  windows,   walls,
                doors,  electrical  systems  and  equipment,
                mechanical equipment, plumbing and all other
                components of the Building, mowing of lawns,
                care    and    replacement   of   plantings,
                replacing,   resurfacing  and  striping   of
                walkways;  driveways and parking areas,  and
                adjacent public sidewalks, removal  of  snow
                'and  ice  from  the Premises  and  adjacent
                public    sidewalks,   removal   of   trash,
                maintenance  of utility lines  and  exterior
                lighting  on  the Land, and any maintenance,
                repairs or replacements (or fees or reserves
                therefor) as may be required by any Covenant
                Documents. All such maintenance  and  repair
                shall  keep the Leased Premises  in  a  good
                state  of  repair and in a clean, safe,  and
                sanitary  condition and in  compliance  with
                all applicable laws and

                insurance regulations. Tenant must  make  all
                repairs,    corrections,   improvements    or
                alterations  necessitated  by  age,  Tenant's
                use,  the  elements or required  pursuant  to
                governmental order or mandate, including  but
                not    limited   to   the   Americans    with
                Disabilities    Act.   Notwithstanding    the
                foregoing, and as long as (1) no notices have
                been received from any governmental authority
                as  to  the condition of the Leased Premises,
                and (2) Tenant is keeping  the teased Premises
                a condition that prevents waste to, the value
                of the  same, Tenant shall be solely responsible
                for  the  day-to-day  maintenance decisions
                for,  and activities   upon,   the  Leased
                Premises,including but not limited to all
                lawn  care, trash removal, painting and other
                cosmetic maintenance.  Tenant  expressly
                waives  the  benefit of any statute now or
                hereinafter in  effect  which would otherwise
                afford  Tenant the  right  to  make  repairs,
                corrections,improvements  or alterations  at
                Landlord's expense  or to terminate this
                Lease  because of  Landlord's  failure to
                keep  the  Leased Premises in good order,
                condition or repair, or which would
                otherwise require Landlord to make  repairs,
                corrections, improvements  or alterations.
                Any  and all obligations  that
                Landlord  or  Tenant  may  incur  under  the
                Covenant Documents as defined in Section  49
                and  any other agreements to which the  Land
                may  be subject as of the Commencement  Date
                and  any  amendments thereto or modification
                thereafter  shall become the sole obligation
                of  Tenant during the Term of the Lease  and
                any extensions thereof.

 If  Tenant  fails to perform its obligations under  this
 Section  5,  or under another provision of  this  Lease,
 Landlord  may at its option (but shall not  be  required
 to)  enter upon the Leased Premises after ten (10)  days
 prior written notice to Tenant (except in the case of an
 emergency,  in which case no notice shall be  required),
 perform such obligations on Tenant's behalf and put  the
 same  in good order, condition and repair, and the  cost
 thereof, together with interest at four percent (4%) per
 annum  over  the "Prime Rate" established  by  the  Wall
 Street  Journal (or if the Wall Street Journal no longer
 publishes  its Prime Rate, then the Prime Rate announced
 by  Norwest Bank Minnesota, N.A.) on the date of invoice
 from  Landlord to Tenant (but in no event more than  the
 maximum  rate  then allowable by law)  ("Default  Rate")
 shall  become  due and payable as additional  rental  to
 Landlord together with Tenant's next rental installment.
 Except for the obligations of Landlord under Section  19
 (relating  to  condemnation  of  the  Premises),  it  is
 intended  by  the parties hereto that Landlord  have  no
 obligation,  in  any manner whatsoever,  to  repair  and
 maintain  the Leased Premises the equipment  therein  or
 any  part thereof, whether structural or non-structural,
 all  of  which obligations are intended to be that  of,;
 Tenant. In no event shall Landlord be obligated  to  for
 repairs or replacement any part of the Leased Premises.

           6.  SPECIAL  NET LEASE. This  Lease  is
           what  is  commonly called a "Net,  Net,
           Net  Lease"  it  being understood  that
           Landlord  shall receive  the  rent  set
           forth in Section 3 and Section 41  free
           and   clear  of  -any  and  all   other
           impositions, taxes, liens,  charges  or
           expenses  of  any nature whatsoever  in
           connection   with  the  ownership   and
           operation  of  the Leased Premises.  In
           addition   to  the  rent  reserved   by
           Section 3 and Section 41, Tenant  shall
           pay   to   the   parties   respectively
           entitled  thereto all  property  taxes,
           impositions,    insurance     premiums,
           operating charges, maintenance charges,
           construction   costs  and   any   other
           charges, costs and expenses which arise
           or   may  be  contemplated  under   the
           Covenant  Documents or otherwise.  Such
           charges,   costs  and  expenses   shall
           constitute  additional rent,  and  upon
           the  failure of Tenant to  pay  any  of
           such   costs,   charges   or   expenses
           including,      without     limitation,
           utilities  pursuant to  Section  7  and
           taxes   and  assessments  pursuant   to
           Section 8, Landlord shall have the same
           rights   and   remedies  as   otherwise
           provided in this Lease for the  failure
           of Tenant to pay rent including but not
           limited  to  the remedies  provided  in
           Section 5 hereof relating to Landlord's
           right  (but not obligation) to  perform
           Tenant's obligations hereunder.  It  is
           the intention of the parties except  as
           expressly  provided  herein  that  this
           Lease  shall not be terminable for  any
           reason by Tenant, and that Tenant shall
           in no

                                      4

 event  be  entitled  to  any  abatement  of,   or
 reduction  in,  rent payable  under  this  Lease,
 except  as  otherwise expressly provided  herein.
 Any  present or future law to the contrary  shall
 not alter this agreement of the parties.

 7.   UTILITIES. Tenant shall contract for in Tenant's name and
 pay on time and hold Landlord free and harmless from all bills
 or assessments for light, heat, water, gas, electric,
 telephone, sewer rentals or charges, and any other expenses
 arising, out of or incidental to the occupancy of said
 Building and Leased Premises. No full or partial utility
 deprivation including,. but not limited to, blackout,
 brownout, or rationing shall give rise to any abatement of
 rent nor give rise to any right of Tenant to offset rent or to
 terminate the Lease.

 8.   TAXES AND ASSESSMENTS. As additional rent, Tenant agrees
 and covenants to pay directly to the proper governmental
 agency, on or before the date each installment becomes due and
 payable, an amount equal to all "Real Property Taxes"
 including but not limited to (1) the ad valorem or property,,.
 taxes [covered below], and all other taxes including
 commercial rental taxes and other similar taxes levied against
 the Leased Premises, excepting income taxes, which become due
 and payable during the Term of this Lease, and (ii) all
 installments of general, special, ordinary or extraordinary
 assessments including statutory interest, if any. Landlord
 shall have the obligation to, if possible, (i) have the tax
 bills mailed directly to Tenant by the proper governmental
 agency;-.-and- (ii) for the last lease  year of the- Term
 hereof, furnish an apportionment between Landlord and Tenant
 based on the number of days of Tenant's last lease year which
 fall within the then current calendar year. Tenant may, in
 good faith and in a lawful manner and upon giving, thirty (30)
 days' prior written notice to Landlord of. its intention so to
 do; contest in Landlord's name any tax assessment or charge
 against the Leased Premises, but all costs and expenses
 incidental to such contest shall be paid by Tenant, and in
 case of an adjudication adverse to Tenant, then Tenant shall
 promptly pay such tax, assessment or charge including
 penalties or late charges, if any. Tenant shall indemnify and
 save Landlord harmless against any loss or damage arising from
 such contest and shall, if necessary to prevent a sale or
 other loss or damage to Landlord, pay such tax, assessment or
 charge under protest and take such other steps as may be
 necessary to prevent any sale or loss. Tenant agrees, if
 requested by Landlord's. lender, to pay its estimated share of
 Real Property Taxes into a monthly escrow account.

                            5

            Tenant  shall  promptly,  furnish Landlord  with  satisfactory
            evidence  that all taxes have been paid. If Tenant shall  fail
            to  pay  any such taxes, Landlord shall have the right to  pay
            the same, in which case Tenant shall repay in full such amount
            to  Landlord with Tenant's next rent installment together with
            interest  at the Default Rate. As used herein, the term  "Real
            Property  Tax"  shall include any form of real estate  tax  or
            assessment,  general, special, ordinary or extraordinary,  and
            any  license  fees,  commercial rental tax, including  without
            limitation,  sales, use, gross receipts or value  added  taxes
            levied  on  the  rent payable hereunder, improvement  bond  or
            other  bonds, including statutory interest, levy or tax (other
            than inheritance, personal income or estate taxes) imposed  on
            the  Leased  Premises by any authority having  the  direct  or
            indirect  power to tax, including any city, state  or  federal
            government,  or  any  school,  agricultural,  sanitary,  fire,
            street,  drainage  or other improvement district  thereof,  as
            against  any  legal or equitable interest of Landlord  in  the
            Leased  Premises or in the real property of which  the  Leased
            Premises  are a part, as against Landlord's right to  rent  or
            other income therefrom, and as against Landlord's business  of
            leasing the Leased Premises. The term "Real Property, .   Tax"
            shall  also include any tax, fee, levy,  assessment or  charge
            (i)  in% substitution of, partially or totally, any tax,  fee,
            levy,  assessment or charge included within the definition  of
            "Real  Property  Tax",  or  (ii)  the  nature  of  which   was
            previously  included within the definition of  "Real  Property
            Tax",  or  (iii) which is imposed as a result of  a  transfer,
            either  partial or total, of Landlord's interest in the Leased
            Premises or which is added to a tax or charge included  within
            tip.  definition  of  "Real  Property  Tax"   by  reason  such
            transfer,  or  (iv)  which  is  imposed  by  reason  of   this
            transaction,  any  modifications or  changes  hereto,  or  any
            transfers  hereof. Tenant shall pay prior to  delinquency  all
            taxes   assessed  against  and  levied  upon  trade  fixtures,
            furnishings  equipment  and  all other  personal  property  of
            Tenant  contained  in the Leased Premises or  elsewhere.  When
            possible, Tenant shall cause said trade fixtures, furnishings,
            equipment  and all other personal property to be assessed  and
            billed  separately from the real.property of Landlord. If  any
            of   Tenant's   personal  property  shall  be  assessed   with
            Landlord's   real  property,  Tenant  shall  pay   the   taxes
            attributable to Tenant within ten (10) days after receipt of a
            written  statement  setting  forth  the  taxes  applicable  to
            Tenant's property.

                 9. TENANT'S IMPROVEMENTS.   Subject to the
                 terms of any Underlying Mortgage (as defined
                 in Section 34 hereof), any structural
                 alterations or improvements or any non-
                 structural improvements or alterations
                 costing more than Three Hundred Thousand and
                 No/100 Dollars ($300,000.00) shall require

           Landlord's   consent,   which   consent   shall   not   be
           unreasonably   withheld.  Landlord's  consent   shall   be
           automatically  granted if Landlord  does  not  respond  to
           Tenant's request within thirty (30) days after notice  and
           submission  of 'preliminary plans and specifications  from
           Tenant.  Subject to the preceding sentence and  the  terms
           of  any Underlying Mortgage, during the full Term of  this
           Lease,  Tenant  shall have the right, at any  time  during
           the  Term, and from time to time, at its own cost and sole
           expense  and  liability  to place or  install  within  the
           Leased     Premises,    such    nonstructural    leasehold
           improvements   as   it  shall  desire.  Unless   expressly
           released  by  Landlord in writing, all  such  improvements
           shall   be and remain, at the time of expiration or  other
           termination  of  this  Lease,  the  property  of  Landlord
           without  payment  or offset unless such  improvements  are
           not  attached  to  the Premises. NO such  installation  or
           construction  by Tenant shall violate any lawful  rule  or
           regulation,  plat  or zoning construction  or  other  law,
           ordinance  or  regulation  applicable  thereto,  and   all
           alterations  and improvements shall be done and  performed
           in  good  and  workmanlike manner. All costs of  any  such
           improvements  shall be paid by. Tenant  and  Tenant  shall
           allow  no  liens  for labor or materials toattach  to  the
           Leased  Premises  by virtue thereof. Tenant  shall  submit
           drawings   an&  specifications  of  all  alterations   and
           improvements  to  Landlord costing more than  One  Hundred
           Thousand  and No/100 Dollars ($100,000.00) for  Landlord's
           approval  at  least thirty (30) days prior to commencement
           of   work,   which  approval  shall  not  be  unreasonably
           withheld.  Landlord's  approval  of  the  same  shall   be
           automatically granted if Landlord does not comment on  the
           same within said-thirty (30) day period.

           Tenant  shall give Landlord not less than ten  (10)  days
           notice prior to , the commencement of any work in, on  or
           about  the  Leased Premises and Landlord shall  have  the
           right to post notices of non-responsibility in or on  the
           Leased Premises as provided by law.

           Landlord  may  require  that Tenant  remove  any  or  all
           alterations, improvements or additions made by Tenant  to
           the  Leased  Premises at the expiration of the  Term  and
           restore the Leased Premises to its prior condition.

           Any  alterations, improvements and additions in, or about
           the  Leased  Premises  that Tenant desires  to  make,  or
           which  require  the consent of Landlord or which  require
           approval  by  Landlord of the drawings or  specifications
           therefor,  shall  be  presented to  Landlord  in  written
           form,  with  proposed detailed plans. If  Landlord  shall
           consent  to  the alterations, improvements and  additions
           or  approve  of the drawings and specifications,  as  the
           case may be, the consent
      or  approval  shall  be deemed conditioned  upon  Tenant
      acquiring   a   permit   to  do  so   from   appropriate
      governmental agencies, the furnishing of a. copy thereof
      to  Landlord prior to the commencement of the  work  and
      the  compliance  by  Tenant of all  conditions  of  said
      permit in a prompt and expeditious manner. Tenant  shall
      pay,  when  due,  all  claims  for  labor  or  materials
      furnished  or alleged to have been furnished to  or  for
      Tenant  at,  or  for use in the Leased  Premises,  which
      claims  are  or  may  be secured by  any  mechanic's  or
      materialmen's  lien against the Leased Premises  or  any
      interest therein.

      To  the  extent  that any alterations,  improvements  or
      additions result in the removal from the Building of any
      building  components  having  salvage  value  and   such
      components have not been replaced with components having
      equal or greater value, such salvage value shall paid to
      Landlord.

      Any and all alterations, improvements or additions to the
      Building   shall  be  performed  in  a  good   and   safe
      workmanlike  manner; shall have all necessary  approvals,
      permits and licenses required by any governing body;  and
      Tenant.  shall hold Landlord harmless from  any  and  all
      costs,   expenses,  attorney  fees,   fines,   penalties,
      judgments,  or  other  sums resulting  out  of  any  such
      alterations,  improvements  or  additions   by   way   of
      citations  for  codes violations or other  violations  of
      regulations  or  laws governing the Building  and  Leased
      Premises.

      10. INSURANCE. The Tenant agrees to provide and keep in-
      force during the Term of this Lease and at its cost  and
      expense   the  following  insurance  coverage  from   an
      insurance company or companies authorized to do business
      in the state in which the Land is located:

           a.  Fire  and  All  Risk.  Fire  and  all  risk
           insurance in an amount not less than  the  Full
           insurable   Value  (defined  below)   of   -the
           Building  and improvements on the  Land  and/or
           constructed  or maintained in conjunction  with
           the   Building   pursuant   to   any   Covenant
           Documents, and to keep such insurance  in  full
           force  and effect for and during the  time  any
           Buildings  and improvements are located.on  the
           Leased  Premises during the term of this Lease.
           The  coverage shall include all risks  commonly
           insured  for properties similar to  the  Leased
           Premises in the metropolitan area in which  the
           Land  is  located, including insurance  against
           damage caused by earthquake, flood,

              hurricane,   tornado,  windstorm,   and   other
              disasters ("Disaster Insurance") in such  areas
              where  such  natural disasters  are  reasonably
              expected to occur. For the purpose hereof "Full
              Insurable  Value"  shall mean  the  replacement
              cost  of  the  Building and  such  improvements
              without   allowance   for   depreciation    but
              excluding,  except  where covered  by  Disaster
              Insurance,  footings,  foundations,  and  other
              portions  of improvements which are customarily
              not  insurable, an amount sufficient  to  cover
              Tenant's  inventory  and  personalty  shall  be
              added  to the amount determined to be the "Full
              Insurable Value". Such policy or policies shall
              insure Landlord and Tenant, and shall contain a
              standard mortgagee clause providing for payment
              of  proceeds to any mortgagee or deed of  trust
              holder  of  the  Leased  Premises  ("Landlord's
              Lender"), as its interest may appear.

b.  Public  Liability and Property Damage.  Public  liability
'and  property damage insurance with limits of not less  than
Two  Million and No/100Dollars ($2,000,00.00) for injury  and
death  to any one person, and Five Million and No/100 Dollars
($5,000,000.00)  for injury or death in any one  accident  or
occurrence per location including property damage,.  insuring
Landlord  and Tenant, and with a cross-liability  endorsement
covering claims by an insured against another insured.

                c.   Business Interruption. Business interruption
                insurance covering all rent related to the Leased
                Premises for a minimum of twelve (12) months.

                d.   Insurance Required by Covenant Documents or
                Underlying  Mortgages. Such insurance as is required to
                be maintained by either Tenant or Landlord under the
                Covenant Documents or any Underlying Mortgage, with such
                coverages, notice requirements and insurance amounts as
                are specified therein (the "Covenant and Mortgage
                Insurance").

                e.   Additional Insureds/Loss Payees. Each policy shall
                name Landlord and Landlord's Lender, if any, and any
                third parties to be insured pursuant to the Covenant
                Documents ("Covenant insureds") as Additional Insureds
                and/or Loss Payees, as their interests may appear, and
                shall contain a covenant that should

                            9

              such     policies      be
              canceled,   assigned   or
              materially changed during
              the  policy  period,  the
              insurer   will   mail   a
              notice     thereof     to
              Landlord,  and Landlord's
              Lender   and/or  Covenant
              Insureds,  if   any,   at
              least thirty (30) days in
              advance. Certificates  of
              insurance evidencing  the
              existence and amounts  of
              such insurance, shall  be
              delivered to Landlord  by
              Tenant  prior to Tenant's
              occupancy of any  portion
              of  the  Leased Premises.
              No  such policy shall  be
              cancelable  except  after
              thirty  (30) days written
              notice    to    Landlord.
              Tenant  shall,  prior  to
              the   expiration  of  any
              such    policy,   furnish
              Landlord,  any Landlord's
              Lender  and any  Covenant
              Insureds with renewals or
              "binders"         thereof
              together with evidence of
              thepayment  of   premiums
              therefor, or Landlord may
              order such insurance  and
              charge  the cost  thereof
              to  Tenant, which  amount
              shall  be paid by  Tenant
              upon     demand.      The
              insurance,  as   to   the
              interest    of     Lender
              therein,  shall  not   be
              invalidated by any act or
              neglect  of  Landlord  or
              Tenant  or any  owner  of
              the  Leased Premises,  by
              any  foreclosure  or  any
              other   proceedings    or
              notices  thereof relating
              to  the  Leased Premises,
              nor  by any change in the
              title or ownership of the
              Leased  Premises  nor  by
              occupancy  of the  Leased
              Premises   for   purposes
              more  hazardous than  are
              'permitted    by     such
              policy.

              f.  Deductibles.  Subject
              to  the  requirements  of
              any Covenant and Mortgage
              Insurance;  the-fire  and
              all     risk     coverage
              specified  herein   shall
              have   a  deductible   no
              greater    than    twenty
              percent (20%) of the Full
              Insurable  Value  of  the
              Building and improvements
              to  be  insured  thereby.
              Subject  to the terms  of
              any  Covenant  Insurance,
              the  public liability and
              property  damage coverage
              specified  herein   shall
              have   a  deductible   no
              greater than Five Hundred
              Thousand    and    No/100
              Dollars    ($500,000.00).
              Provided, however, in the
              event    Tenant's    "net
              worth"  (as  defined   by
              generally        accepted
              accounting    principles)
              should   go   below   One
              Hundred Fifty Million and
              No/100            Dollars
              ($150,000,000.00),
              neither the fire and  all
              risk  coverage  specified
              herein   nor  the  public
              liability  and   property
              damage coverage specified
              herein     shall     have
              deductibles  of   greater
              than One Hundred Thousand
              and     No/100    Dollars
              ($100,000.00).     Tenant
              shall  be liable for  any
              deductible  amount.   The
              policies   of   insurance
              required to be carried by
              Tenant  shall be  primary
              and  not in excess of any
              other insurance available
              to Landlord. It

                                     10
                 shall  be the responsibility
                of  Tenant not to violate nor
                knowingly   permit   to    be
                violated any condition of the
                policies required under  this
                Lease.  Neither the  issuance
                of  any such insurance policy
                nor    the   minimum   limits
                specified in this Section  10
                shall  be deemed to limit  or
                restrict  in any way Tenant's
                liability  arising  under  or
                out of this Lease.

                 g.   Waiver of Subrogation. To the extent such waivers
                 are permitted by insurance carriers, Landlord and Tenant
                 waive their respective right of recovery against the
                 other and the officers, employees, agents and
                 representatives of such other party for any direct or
                 consequential damage to the property of the other
                 including its interest in the Leased Premises by fire or
                 other . casualty to the extent such damage is insured
                 against under a policy or policies of insurance to be
                 maintained by Tenant hereunder. Each such insurance
                 policy carried by either Landlord or Tenant shall
                 include a waiver of the insurer's rights of subrogation.
                 Such waiver shall in no way be construed or interpreted
                 to limit or restrict any indemnity or other waiver made
                 by Tenant under the terms of this Lease.

                 h.   No Impairment of Coverage. Tenant shall not carry
                 any stock of goods or do anything in or about the Leased
                 Premises which will impair or invalidate the obligation
                 of any policy of insurance on or in reference to the
                 Leased Premises or the Building. Landlord shall have the
                 right to require that the amount or types of insurance
                 coverages required of Tenant hereunder be adjusted from
                 time to time reflect insurance customarily required for
                 similar properties in the metropolitan area in which the
                 Land is located. Insurance coverages shall be written by
                 an insurance company or companies licensed to do
                 business in the state in which the Land is located with
                 a Best's rating of at least "A-1 NH.

                     Review    of   Coverage.
                Landlord and Tenant agree  to
                review      the     insurance
                coverages provided herein  at
                least  once  every  five  (5)
                years  and  to  increase  the
                limits,   if  necessary,   in
                accordance   wit   reasonable
                commercial standards.

                                       11
           11.      DAMAGE,      DESTRUCTION,
           OBLIGATION  TO  REBUILD.  If   the
           Leased  Premises  are  totally  or
           partially damaged or destroyed  by
           storm,       fire,      lightning,
           earthquake,  or  from  any   other
           cause whatsoever, during the  Term
           of  this Lease whether or not such
           damage  or destruction is  covered
           by  any insurance required  to  be
           maintained   under   Section   10.
           hereof, then, subject to terms  of
           any  Underlying  Mortgage,  Tenant
           shall  repair, restore and rebuild
           the  premises  in accordance  with
           applicable  building  and   zoning
           codes  at  the time of  rebuilding
           to    substantially    the    same
           condition  immediately  prior   to
           such  damages  or destruction  and
           this  Lease shall remain  in  full
           force    and   effect,   provided,
           however,  that Tenant  shall  have
           the  right,  with the  consent  of
           Landlord  (which  shall   not   be
           unreasonably withheld) to  replace
           the   Leased   Premises   with   a
           different  structure  so  long  as
           (a)  the value the Leased Premises
           with  such  structure is  no  less
           than   the  value  of  the  Leased
           Premises immediately prior to  the
           date  of casualty and no less than
           the   square  footage   shown   in
           Article  1 of this Lease, and  (b)
           the  new  structure can  be  built
           and   occupied  under   the   then
           applicable      laws,       codes,
           ordinances,      and       zoning,
           restrictions.     Such     repair,
           restoration  and  rebuilding  (all
           of   which   are   herein   called
           "repair")   shall   be   commenced
           within  a reasonable time  however
           no  more:  than thirty  (30)  days
           after  such  damage or destruction
           has     occurred    and    permits
           necessary   to   authorize    such
           rebuilding   have   been    issued
           following  reasonable  pursuit  of
           such  permits by Tenant, and shall
           be     diligently    pursued    to
           completion.
                a.  Insurance Proceeds.
                Subject to terms of any
                Underlying Mortgage, the-
                -proceeds of any insurance-
                maintained under Section
                10 hereof shall be made
                available to Tenant for
                payment of costs and
                expense of repair,
                provided however,': that
                such proceeds may be made
                available to Tenant
                subject to reasonable
                conditions, including, but
                not limited to architects'
                certification cost,
                retention of percentage of
                such proceeds pending
                recordation of a notice of
                completion and a lien and
                completion bond (or
                payment and performance
                bond) to  insure against
                mechanic's or
                materialmen's liens
                arising out of the repair
                and to insure completion
                of the repair, all at the
                expense of Tenant. In the
                event the insurance
                proceeds are insufficient
                to the cost of repair,
                then any amounts required
                over the amount of the
                insurance proceeds
                received that are required
                to complete said repair
                shall be promptly deposit
                with Landlord or a title
                company acceptable to
                Landlord and Tenant in
                advance of commencing
                repairs.

                           12

                b.   Abatement of Rent. Notwithstanding the partial or
                total destruction of the Premises and any part thereof,
                and notwithstanding whether the casualty is insured or
                not, there shall be no abatement of rent or of any other
                obligation of Tenant hereunder including,  without
                limitation, payment of operating expenses, insurance
                premiums and Real Property Taxes, by reason of such
                damage or destruction unless the Lease is terminated by
                virtue of another provision of this Lease.

                c.   Waiver. Tenant waives the provisions of any
                statutes which relate to termination of leases when the
                thing leased is destroyed and agrees that such event
                shall be governed by the terms of this Lease.

            12.  ABATEMENT. Except only as provided in Section 1 9,
            the Tenant's obligations to pay rent and to perform all
            of the other covenants and agreements which Tenant is
            bound to perform under the terms of this Lease shall not
            terminate, abate or be diminished during any period that
            the Leased Premises or any part thereof are untenantable
            regardless of the cause of such untenantability.

            13.  COMPLIANCE WITH LAWS, ETC. Tenant, shall use the.
            Leased Premises as a general business, or as a store for
            other retail products and supplies, or, with the consent
            of Landlord. (which shall not be unreasonably withheld)
            for any other lawful purpose, and, in the use and
            occupancy of the Leased Premises, and in the conduct of
            its business and activities, shall at its own cost and
            expense secure and maintain all necessary licenses and
            permits required for the conduct of its business. Tenant
            shall not use the Leased Premises or permit anything to
            be done in or about the Leased Premises which will in
            any way conflict with any law, statute, ordinance or
            governmental rule or regulation now in force or which
            may hereafter be enacted or promulgated. Tenant shall at
            its sole cost and expense comply with all laws,
            statutes, ordinances and governmental rules, regulations
            or requirements of any board of fire underwriters
            (including all modifications and improvements required
            thereby) now in force or which may hereafter be in force
            relating to or affecting the condition, use or occupancy
            of the Leased Premises, including without limitation the
            Americans With Disabilities Act. Tenant shall observe
            all plat and deed restrictions of record. Without
            limiting the generality of the

                                       13

           foregoing,   Tenant    will    not
           generate,  store, bury,  discharge
           or  release on or from the  Leased
           Premises  any hazardous substances
           or  waste in a manner which  would
           give  rise to penalty or liability
           under  the  Resources Conservation
           Recovery  Act  42 U.S.C.  6901  et
           sea.,  or any other federal, state
           or local law.

           Upon   ten   (10)  days'   notice,
           Tenant   shall  provide   Landlord
           with   copies  of  all   documents
           information  evidencing.  Tenant's
           compliance    with    any    laws,
           ordinances,  orders,   rules   and
           regulations      requested      by
           Landlord.   Tenant  shall   notify
           Landlord  in  writing  immediately
           of   any   threatened  or   actual
           notice,   citation,   warning   or
           report  regarding Tenant's alleged
           failure   to   cause  the   Leased
           Premises to comply with all  laws,
           ordinances,  orders,   rules   and
           regulations.

           14.   WASTE;  NO  LIENS;  USE;  NO  HAZARDOUS
           MATERIALS OR USES,

           A.  Except as to liens arising  as
           a  result of work performed by  or
           at   the  direction  of  Landlord,
           which    shall   be    the    sole
           responsibility    of     Landlord,
           Tenant  agrees  that  during   the
           Term  hereof it shall  not  do  or
           suffer  any  waste  to  the  Land,
           Building  or  Leased Premises,  or
           cause, suffer or permit any  liens
           to  attach to or to exist  against
           the   Land,  Building  or   Leased
           Premises by reason of any  act  or
           omission   of  Tenant  or   person
           claiming through Tenant or by
           reason   of its failure to perform
           any  act  required of it hereunder
           Agrees  to save and hold  harmless
           Landlord  from  and  against   any
           such   lien(s)   or   claims    of
           lien(s).     Provided,    however,
           Tenant  shall not be  required  to
           pay  or discharge any lien against
           the  Leased  Premises so  long  as
           Tenant  has given Landlord  notice
           of  its  intent  to  contest  such
           lien  and Tenant is in good  faith
           contesting the validity or  amount
           thereof  and has given to Landlord
           such  security  as  Landlord   has
           reasonably  requested  to   assure
           payment  of  such  lien   and   to
           prevent  the sale, foreclosure  or
           forfeiture  of the Land,  Building
           or  Leased  Premises by reason  of
           non-payment.  In  the  event  that
           any  lien does so attach,  and  is
           not  released within  thirty  (30)
           days   after  written  notice   to
           Tenant  thereof or if  Tenant  has
           not  indemnified Landlord  against
           such  lien within said thirty (30)
           day  period, Landlord, in its sole
           discretion, may pay and  discharge
           the  same  and relieve the  Leased
           Premises  therefrom,  and   Tenant
           agrees   to  repay  and  reimburse
           Landlord  as additional rent  upon
           demand for the amount

           so    paid   by   Landlord.    The
           existence   of   any  mechanic's,'
           laborer's,          materialmen's,
           supplier's  or vendor's  lien,  or
           any   right  in  respect  thereof,
           shall  not  constitute a violation
           of  this  paragraph if payment  is
           not yet due and

                           14

payable  upon the contract or for the goods or  services
in  respect of which any such lien has arisen. On  final
determination of the lien or claim of lien  Tenant  will
immediately pay any judgment rendered, and all costs and
charges,  and  shall cause the lien to  be  released  or
satisfied. In addition, Landlord may require  Tenant  to
pay   Landlord's   attorneys'   fees   and   costs    in
participating in such action if Landlord shall decide it
is in its best interest to do so.

Tenant  shall not permit the Leased Premises to be  used
for (a) illegal purposes; or (b) uses that are dangerous
to  the  Leased  Premises or to the  public;  or  (c)  a
cocktail lounge, bar, disco, bowling alley, pool hall or
billiard   parlor,  adult  bookstore,  adult   amusement
facility, or any facility selling, renting or displaying
pornographic  materials,  a  secondhand  store,  auction
house or flea market. Tenant agrees that Tenant's use of
the Leased Premises and any assignee and/or sublessee of
Tenant  use  of the Leased Premises are limited  by  and
subject  to  the  Covenant Documents as more  fully  set
forth on the attached Exhibit B. Tenant will not use  or
permit  the use of the land, Building or Leased Premises
in  any  manner  which would result or  would  with  the
passage  of time result in the creation of any  easement
or  prescript right. Tenant shall not use. or occupy the
Leased Premises, or knowingly permit them to be used  or
occupied,   contrary  to  any  statute,   rule,   order,
ordinance,  requirement  or  regulation  certificate  of
occupancy  affecting the same, or which would make  void
or  Voidable  any insurance then in force  with  respect
thereto to which would make it impossible to obtain fire
or  other  insurance  thereon required  to  be,furnished
hereunder  at  Tenant's expense, or  which  would  cause
structural injury to the improvements or cause the value
or  usefulness  of the Leased Premises, or  any  portion
thereof,   to  diminish  (reasonable,.  wear  and   tear
excepted), or which would constitute a public or private
nuisance  or  waste,  and Tenant  agrees  that  it  will
promptly,  upon  discovery of any  such  use,  take  all
necessary  steps  to compel the discontinuance  of  such
use.

            During  any  period of time in excess  of  forty-eight
            (48) hours when the Building is not open for business,
            Tenant  shall notify Landlord of any such  closure  of
            the  Building and take appropriate security and safety
            measures to reasonably guard the Leased Premises  from
            damage,  vandalism and the deposit of refuse or  waste
            in or about the Leased Premises and reasonably protect
            persons in or about the Leased Premises from death and
            personal  injury. During such periods of time,  Tenant
            shall submit to Landlord, at least quarterly, a report
            of  such  safety and security measures that have  been
            taken  by Tenant, confirming that Tenant has inspected
            the Leased Premises and reporting the condition of

                                      15

            the Leased Premises and any damage to the Leased Premises or any
            personal injuries known to Tenant that have occurred in or about
            the Leased Premises.

           B.  Hazardous Materials:

1.   No Toxics. To the best of Tenant's knowledge, information and belief, no
electrical transformers, light fixtures or other equipment containing
polychlorinated biphenyl are or were located on the Leased Premises at any
time during or prior to Tenant's possession, construction of the Building,
and/or occupancy thereof, except as disclosed in the PSA (as defined in
Section 1 5 (b)). Tenant hereby represents and warrants that Tenant has not,
during the construction of the Building, and shall not install any asbestos
containing materials or equipment containing polychlorinated biphenyl, or any
Hazardous Materials (as defined in Section 15(e) hereof) in amounts in excess
of those prescribed by law, in the Leased Premises.

2.   No Storage Tanks.. To the best of Tenant's knowledge, information and
belief, no storage tanks (either above-ground or underground) for gasoline or
any other substances are or were located on the Leased.Premises at any time
during or prior to Tenant's possession, construction  of the- Building and/or
occupancy thereof, except as disclosed in the PSA. Upon the termination of
this Lease, or sooner if required by law, Tenant shall, remove and/or
remediate any Hazardous Materials and contaminated soil or around water, if
any, at Tenant's sole cost, and expense, which may then be present upon the
Land.

3.   Indemnification. Tenant hereby agrees to indemnify, defend, protect, and
hold harmless Landlord and Landlord's Lender, if any, and Landlord's and
Landlord's Lender's employees, agents and representatives from and against any
and all loss, damages or liability including, without Limitation, (i) all
damages directly or indirectly arising out of the use, Generation, storage,
transportation, treatment, release, threatened release or disposal of.
Hazardous Materials upon the Land, including diminution

                                      16

                    in  value  of  the Leased Premises;  and
                    (ii)   the  cost  of  any  required   or
                    necessary  repair, remediation,  cleanup
                    or detoxification and the preparation of
                    any  closure or other required plans  or
                    reports, whether such action is required
                    or   necessary  prior  to  or  following
                    transfer   of   title  to   the   Leased
                    Premises,  to the full extent that  such
                    action  is  attributable,  directly   or
                    indirectly,  to  the  presence  or  use,
                    generation,   storage,   transportation;
                    release  threatened release or  disposal
                    of Hazardous Materials by Tenant and any
                    of     Tenant's    agents,    employees,
                    contractors  or invitees  during  the  '
                    Term  of  this Lease. This agreement  to
                    indemnify,  defend,  protect  and   hold
                    harmless Landlord and Landlord's  Lender
                    (if  any)  shall be in addition  to  any
                    other  obligations or liabilities Tenant
                    may   have  to  Landlord  or  Landlord's
                    Lender, if any, at common law under  all
                    statutes and ordinances or otherwise and
                    survive the termination of the Lease  to
                    the  extent  of  acts  or  omissions  of
                    Tenant    occurring   prior    to    the
                    termination of the Lease.

       15. TENANT REPRESENTATIONS. Tenant acknowledges,
           represents, and. warrants to Landlord and Landlord's
           successors and assigns that:

a.   Occupation of Leased Premises. Tenant shall be ,deemed the prior owner
and occupant of the Leased Premises immediately prior to Landlord's purchase
of the Leased Premises from Tenant;

b.   PSA. Tenant has caused to prepare a Phase I Environmental Site Assessment
of the Leased Premises, dated as of, 19_ (the "PSA") a complete copy of which
has been furnished and certified to Landlord and Landlord's Lender, if any;

c.   No Environmental Audit by Landlord. Tenant acknowledges that in reliance
upon Tenant's presumed and stipulated prior knowledge of the use and physical
condition of the Leased Premises (as well as Tenant's warranties and
representation, set forth herein), Landlord has not itself performed an
environmental audit or preliminary site assessment on the Leased Premises;

                                      17
             d.  No  Violation  of Health and  Safety  Laws.
               Tenant  represents, to the best  of  knowledge,
              information   and  belief,  that   the   Leased
              Premises  are not in violation of any  federal,
              state  or  local law, ordinance  or  regulation
              relating  to  industrial  hygiene,  health  and
              safety,  or,  to  the best  of  its  knowledge,
              information   and   belief,   to    the    use,
              generation,    storage,    transportation    or
              disposal of Hazardous Materials [as defined  in
              Section   15(e)]   or   to  the   environmental
              condition   on,  under  or  about  the   Leased
              Premises, including, but not limited  to,  soil
              and  ground water condition, and no notice from
              any  governmental body has been served upon  or
              delivered   to   Tenant   claiming   any   such
              violation;

              e.   No  Hazardous  Materials.  Except  as  has  been
              previously disclosed to Landlord in the PSA,  neither
              Tenant  nor,  to  the  best  of  Tenant's  knowledge,
              information  an belief, any third party  has  at  any
              time   during   or  prior  to  Tenant's   possession,
              construction of the Building, and/or occupancy of the
              Leased Premises used, generated, manufactured, stored
              or   disposed  of  on,  under  or  about  the  Leased
              Premises,  or  transported  to  or  from  the  Leased
              Premises,  any Hazardous Materials. Tenant shall  not
              conduct,  nor permit, any of the foregoing activities
              to  occur on the Leased Premises during the term. The
              term  "Hazardous  Materials" as used  in  this  Lease
              shall  include, but not be limited to, any  flammable
              materials,    explosives    radioactive    materials,
              hazardous  or  toxic substances which are  or  become
              regulated  by  any local Governmental authority,  the
              state  in  which the Land is located  or  the  United
              States  Government  or which would  require  removal,
              treatment   or  other  remedial  action.   The   term
              "Hazardous  Materials" includes, without  limitation,
              any  material  or substance which is  (i)  listed  or
              defined  as a "hazardous waste," "extremely hazardous
              waste,"  "restricted hazardous waste," or  "hazardous
              substance",  or the like, under any municipal,  state
              or  federal  law,  code  or  other  regulation;  (ii)
              defined   as   "hazardous   substances,"   "hazardous
              materials,"    or   "toxic   substances"    in    the
              Comprehensive Environmental Response Compensation and
              Liability  Act of 1980, as amended, 42  U.S.C.   9601
              et  sea., The Hazardous Materials Transportation  Act
              49   U.S.C.    1801,  et  seq.,  and   the   Resource
              Conservation  and Recovery Act, 42 U.S.C.   6901,  et
              sea.;  (iii)  petroleum products; (iv) asbestos;  (v)
              polychlorinated  biphenyl;  (vi)  designated   as   a
              "hazardous

                                    18

                 substance"  pursuant  to   Section
                 3.11    of   the   Federal   Water
                 Pollution  Control Act (33  U.S:C.
                 1317);  (vii) any substance  which
                 is   subject   to  the   reporting
                 requirements   of   the    Federal
                 Emergency  Planning and  Community
                 Right-to-Know Act; (viii)  defined
                 as    a    "hazardous   substance"
                 pursuant  to the Toxic  Substances
                 Control  Act, 15 U.S.C.  2601;  or
                 (ix)     any    substance    which
                 contaminates soil or ground  water
                 and causes degradation of the soil
                 and/or  water to the  extent  that
                 mitigation methods are  needed  to
                 restore the soil or water  to  its
                 natural state;

 f.   No Asbestos. Tenant agrees that no asbestos containing
materials will be installed within the Leased Premises or 'exposed
in the Leased Premises through demolition, renovation or otherwise,
at any time during or prior to Tenant's possession and/or occupancy
thereof; and

g.   Signage. All signs located on the Leased Premises have been
approved and been installed in accordance with local ordinances and
any other agreements, i.e., Covenant Documents as listed on the
attached Exhibit B, to which the Land may be subject as of the
Commencement Date.

            16. LANDLORD'S PERFORMANCE OF TENANT'S DUTIES.

                 a.  Performance at  Tenant's  Sole
                 Expense. If Tenant should  default
                 in the performance of any covenant
                 or  agreement on its  part  to  be
                 performed   by   virtue   of   any
                 provision of this Lease,  Landlord
                 may,  after ten (10) days'. notice
                 in  the  case of defaults  in  the
                 payment  of rent, additional  rent
                 or  other  monetary  defaults,  or
                 after thirty (30) days' notice  in
                 the  case of non-monetary defaults
                 (or,  in  the case of emergencies,
                 reasonable   attempts   at   prior
                 notice), perform the same for  the
                 account  of  Tenant,  and   Tenant
                 hereby authorizes Landlord to come
                 upon  the Leased Premises for such
                 purposes  and while on the  Leased
                 Premises   to   do.   all   things
                 reasonably necessary to accomplish
                 the correction of such default. If
                 Landlord,   at   any   time,    is
                 compelled to pay or elects to  pay
                 any  sum of money by reason of the
                 failure of Tenant, after ten  (10)
                 days' notice, to

                                       19

                 comply  with any provision of  this
                 Lease,  or if Landlord is compelled
                 to  incur  any  expense,  including
                 reasonable  attorneys'   fees   and
                 costs,  in instituting, prosecuting
                 or    defending   any   action   or
                 proceeding instituted by reason  of
                 any  default  of Tenant  hereunder,
                 the sum or sums so paid by Landlord
                 with all interest costs and damages
                 including  any loss of rent,  shall
                 be  deemed  to  be additional  rent
                 hereunder.

                 All covenants and agreements to  be
                 performed  by Tenant under  any  of
                 the  term, of this Lease  shall  be
                 performed  by  Tenant  at  Tenant's
                 sole  expense and without abatement
                 of  rent or setoff. If Tenant shall
                 fail  to  observe and  perform  any
                 covenant,  condition, provision  or
                 agreement  contained in this  Lease
                 or shall fail to perform, any other
                 act  required  to be  performed  by
                 Tenant,  Landlord may, upon  notice
                 to  Tenant, without obligation, and
                 without waiving or releasing Tenant
                 from any default or obligations  of
                 Tenant,  make any such  payment  or
                 perform  any  such  obligation   on
                 Tenant's part to be performed.  All
                 sums  so  paid by Landlord and  all
                 costs    incurred   by    Landlord,
                 including   reasonable   attorneys'
                 fees and costs, shall be payable to
                 Landlord  on  demand together  with
                 interest  thereon  at  the  Default
                 Rate,  and Tenant covenants to  pay
                 any  such sums, and Landlord  shall
                 have  (in  addition  to  any  other
                 right or remedy hereunder) the same
                 rights and-remedies in-the event of
                 Tenant's non-payment thereof as  in
                 the  case  of default by Tenant  in
                 the payment of. rent.

b.   Interest on Past Due Amounts. Any amount due from Tenant to
Landlord which is not paid within five (5) days after receipt by
Tenant of Landlord's written notice that said amount is past due
shall bear interest at the Default Rate from the date . such
payment is due until paid, but the payment of such interest shall
not excuse or cure any default by Tenant under this Lease.

c.   Late Charqe. Upon receipt by Tenant of written notice from
Landlord that Tenant is more than ten (10) days' late in paying any
installment of rent due under this Lease, Tenant shall pay to
Landlord a late charge equal to five percent (5%) of each
delinquent amount of rent and any subsequent delinquent amount of
rent. The parties agree that the amount of such late charge

                                      20

    represents  a reasonable estimate of the cost and  expense
    that  would  be  incurred by Landlord in  processing  each
    delinquent payment of rent by Tenant and that  such   late
    charge shall be paid to Landlord as liquidated damages for
    each delinquent payment, but that the payment of such late
    charge  shall  not  excuse or cure any default  by  Tenant
    under this Lease.

                d. Purpose of Interest and Late
                Charge. The parties agree  that
                the  payment of late charge and
                the    payment   of    interest
                provided for in this Section 16
                are  distinct and separate from
                one another in that the payment
                of  interest  is to  compensate
                Landlord   for   the   use   of
                Landlord's  money  by   Tenant,
                while  the  payment of  a  late
                charge    is    to   compensate
                Landlord   for  the  additional
                administrative expense incurred
                by  Landlord  in  handling  and
                processing delinquent payments,
                but  excluding  attorneys'  fee
                and  attorneys' costs  incurred
                with respect to such delinquent
                payments.

           17.  NOTICE TO MORTGAGEE. At the  written
           request  of Landlord and for so  long  as
           there  remains  of record a  mortgage  or
           mortgages of Landlord's interest  in  the
           property,  and  Tenant  has  been   given
           written   notice  of  the  identity   and
           address  of  such  mortgagee(s),   Tenant
           shall  use  reasonable effort  to-give-a-
           duplicate -notice of each notice sent  to
           Landlord  to such mortgagee.  Failure  to
           give   notice  to  mortgagee  shall   not
           invalidate   the   Tenant's   notice   to
           Landlord or expose Tenant to liability to
           mortgagee. Tenant agrees that if  in  any
           notice  to  Landlord the  performance  of
           some  act is required or compliance  with
           some  provision hereof is  requested  and
           Landlord  does not, within  the  allotted
           time,  perform  such act or  comply  with
           such provision, then mortgagee shall have
           thirty   (30)   days  after   mortgagee's
           receipt  of  such  notice  in  which   to
           perform  such  act  or comply  with  such
           provision  for and on behalf of Landlord,
           and  Tenant shall have no right  to  take
           action  otherwise  permitted  it,  or  to
           terminate  this Lease, if  the  mortgagee
           shall  perform  and  comply  within  said
           thirty (30) days. In the event the act or
           thing  to  be  complied with within  said
           thirty  (30)  day period  cannot  by  its
           nature  reasonably  be  completed  within
           such period, mortgagee shall be deemed to
           have  complied therewith in the event  it
           commenced  the performance of  compliance
           within  said thirty (30) day  period  and
           thereafter  completes the same  with  due
           diligence. The granting to the  mortgagee
           of  additional  time in which  to  comply
           shall  not  be  deemed in any  manner  to
           release  or  relieve  Landlord  from  the
           obligations of Landlord

                                      21

           under  this Lease. The said mortgagee  is
           hereby  authorized  to  enter  upon   the
           Leased.   Premises  following  reasonable
           notice to Tenant and while thereon to  do
           anything   necessary  to   correct   such
           default.  For purposes of this Lease  any
           reference  to  a  mortgage  or  mortgages
           shall  include  references  to  deeds  of
           trust and beneficiaries thereof.

           1  8.  SUBLETTING AND ASSIGNMENT. Provided
           that Tenant shall remain liable under  all
           of  the terms and conditions of this Lease
           for the full remainder of the Term and any
           extensions thereof, Tenant shall have  the
           absolute  right to assign  or  sublet  the
           Premises, in whole or in part, without the
           consent of the Landlord. So long as Tenant
           is   not  publicly  traded,  a  change  of
           ownership of fifty-one percent (51  %)  or
           more   of   Tenant  shall  be  deemed   an
           assignment  of this Lease for purposes  of
           this  paragraph. Transfers  in  connection
           with a public offering shall not be deemed
           an  assignment of Lease. If the  stock  of
           Tenant is publicly held, there shall be no
           restriction  on subletting and assignment,
           except for a use not approved by Landlord,
           whose  approval  will  not  be  denied  or
           delayed  unreasonably,  but  in  no  event
           shall Tenant be released of any obligation
           hereunder. The Tenant shall have the right
           to  assign  this Lease, or to  sublet  the
           Leased   Premises  to  any   of   Tenant's
           affiliates,   subsidiaries    or    parent
           corporation(s). A change of  ownership  of
           fifty-one  (51 %)_or more of  the..  stock
           ,of  Tenant  shall not be  considered   an
           assignment  if.  it occurs  in  connection
           with a bona fide merger or acquisition  or
           change  in  the state of incorporation  of
           Tenant.  At least thirty (30): days  prior
           to   commencement  of  any   sublease   or
           assignment,  and  as a condition  thereof,
           Tenant  shall  furnish  to  Landlord  (for
           Landlord's   review  of   the   same   for
           compliance with the terms of this Lease) a
           copy  of  the  fully executed sublease  or
           assignment document.

  a.   No Release. No assignment or subletting of any form shall
serve to release Tenant of any obligations hereunder or alter the
primary liability of Tenant for the payment of rent and other
sums due Landlord hereunder or for the performance of any other
obligations to be performed by Tenant under this Lease, whether
or not the sublessee or assignee has attorned to the Landlord.

b.   Acceptance of Rent or Performance. Landlord may accept any
rent or performance of Tenant's obligations from any person

                                      22
                                      other than
              Tenant and such acceptance of any rent
              or performance shall not constitute a
              waiver or estoppel  of Landlord's
              rights to exercise its remedies for the
              default or breach by Tenant of any of
              the terms, covenants or conditions of
              this Lease.

c.   No Need to Exhaust Security. In the event of any default or
breach of Tenant's obligations under this Lease, Landlord may
proceed directly against Tenant, or any one else responsible for
the performance of Tenant's obligations under this Lease,
including the sublessee or assignee, without first exhausting
Landlord's remedies against any other person or entity
responsible therefor, or any security held by Landlord or Tenant.

d.   Assumption. Any assignment or subletting permitted hereunder
shall be conditioned upon the assignee or sublessee assuming and
agreeing in a writing addressed to Landlord and Landlord's
Lender, if any, to conform and comply with each and every term,
covenant, condition and obligation herein to be observed or
performed by Tenant during the term of said assignment or
sublease.

e.   Provisions to be Included in Sublease. The following terms
and conditions shall apply to any subletting by Tenant-of all or
any part of the Leased Premises shall be deemed included in all
subleases under this Lease whether or not expressly incorporated
therein.

   (1)  Assignment of Rents. Tenant  hereby
   assigns  and  transfers to Landlord  all
   of  Tenant's interest in all  rents  and
   income arising from any sublease of  all
   or  a  portion  of  the Leased  Premises
   heretofore or hereafter made by  Tenant,
   and  Landlord may collect such rent  and
   income  and  apply same toward  Tenant's
   obligation  under this Lease;  provided,
   however, that except during a period  in
   which  a  breach  has  occurred  in  the
   performance   of  Tenant's   obligations
   under  this  Lease, and remains  uncured
   Tenant    may,   except   as   otherwise
   provided   in   this   Lease,   receive,
   collect and enjoy the rents accruing

                                    23

under  such  sublease. Landlord shall pay to Tenant  any
portion  of  such rents, .collected from  any  sublessee
that  exceed  the rental and other monetary  obligations
then  due  from  Tenant under the Lease. Landlord  shall
not,  by reason of this assignment of rents or any other
assignment of sublease to Landlord, nor by reason of the
collection  of  the  rents from a sublessee,  be  deemed
liable  to  the sublessee 'for any failure of Tenant  to
perform  and comply with any of the Tenant's obligations
to  such  sublessee under such sublease.  Tenant  hereby
irrevocably  authorizes and directs any such  sublessee,
upon  receipt of a written notice from Landlord  stating
that  a  default exists in the performance  of  Tenant's
obligation  under this' Lease, to pay  to  Landlord  the
rents and other charges due and to become due under  the
sublease.  Sublessee shall rely 'upon any such statement
and  request from Landlord and shall pay such rents  and
other  charges  to  Landlord without any  obligation  or
right  to inquire as to whether such default exists  and
notwithstanding any notice from or claim from Tenant  to
the  contrary,  Tenant shall have  no  right  or,  claim
against  said  sublesseeor, until the default  has  been
cured,  against Landlord, for any such rents  and  other
charges so paid by sublessee. to Landlord.

(2)  Attornment. In the event of a breach by  Tenant  in
the performance of its obligations under this Lease, and
a  resulting termination of Lease by Landlord, Landlord,
at  its option and without any obligation to do so,  may
require  any sublessee to attorn (i.e., agree to  become
tenant  to a new owner or landlord of the same property)
to Landlord, in which event Landlord shall undertake the
obligations  of the sublessor under such  sublease  from
the   time  of  the  exercise  of  said  option  to  the
expiration of such sublease; provided, however, Landlord
shall not be liable for any prepaid rents or security

                 24

deposit paid by such sublessee to such sublessor  or
for any prior defaults or breaches of such sublessor
under such sublease.

(3)  Consent of Landlord Required. Any matter or thing requiring
the consent of the sublessor under a sublease shall also require
the consent of Landlord herein, if Landlord's consent is required
under this lease.

(4)  Conditions of Sublease. Each sublease shall provide that (i)
it is subject and subordinate to this Lease and any Underlying
Mortgage (defined in Section 34 below); (ii) Landlord may enforce
the provisions of the sublease including collection of rent;
(iii) if this Lease is terminated for any reason, Landlord may,
at its option, either (A) terminate the sublease, or (B) takeover
all of the rights and interest of Tenant; as sublessor, under
such sublease, in which case such sublessee shall attorn to .
Landlord; and (iv) any notices to be given to Tenant, as
sublessor, by the sublessee shall simultaneously be given
Landlord. If Landlord elects to takeover the rights and interest
of a Tenant, Landlord shall not (1) be liable for any previous
act or omission of Tenant under the sublease; (2) be subject to
any defense or offset in favor of the sublessee against Tenant;
or (3) be bound by any modification to the sublease made without
Landlord's written consent or by any prepayment by sublessee,
more than one month's rent.

            19. CONDEMNATION. In the event all of the
            Leased  Premises, or such portion thereof
            as will make the Leased Premises unusable
            for  the purposes of Tenant, be condemned
            by  any legally constituted authority for
            any public use or purpose, then in either
            of  said  events, the Term hereby granted
            shall  cease,  at  the option  of  either
            Landlord  or Tenant on thirty (30)  days'
            written   notice  from  the   time   when
            possession  thereof  is  taken  by   said
            public  authorities, and  rent  shall  be
            accounted  for  as between  Landlord  and
            Tenant as of that date.

                               25

Said  termination, however shall be without  prejudice
to  the rights of either Landlord or Tenant, or  both,
to   recover   compensation  and  damage   caused   by
condemnation  from the condemnor, except:  (i)  Tenant
shall  have  no rights for the value of its leasehold;
and  (ii)  neither Tenant nor Landlord shall have  any
rights in any separate award made to the other'  party
by  the  condemnor. In the event less than all of  the
Leased Premises is taken or condemned for a public  or
quasi-public  use  and  the  portion  of  the   Leased
Premises is taken or condemned for a public or  quasi-
public  use  and  the portion of the  Leased  Premises
which is not taken may be reasonably suitable for  the
purposes  of  Tenant  by repair or  restoration,  this
Lease  will  not  terminate. Landlord shall,  in  such
event,   subject  to  the  terms  of  any   Underlying
Mortgage  (as  defined in Section 34 hereof)  promptly
commence  and  diligently  complete  the  repair   and
restoration  of  the  Leased  Premises  so  that  upon
completion  the  Building will constitute  a  complete
architectural  unit with an appearance, character  and
commercial  value as nearly as possible equal  to  the
value  of  the  Building  immediately  prior  to   the
taking,  provided  however,  Landlord  shall  have  no
obligation to expend more on reconstruction  than  the
net  amount of a condemnation award or received by way
of  settlement  in lieu thereof or make  a  repair  or
restoration  if  the  estimated cost  therefore  would
reduce  the  Landlord's  award.  There  shall  be   an
abatement of annual Base Rent after such taking  which
shall be equal to the percentage of total area of  the
Building  after the taking and Landlord's  restoration
thereof  as relates to the total area of the  Building
immediately  prior to said taking thereunder,  to  the
termination of this Lease.

            20.  MUTUAL  INDEMNIFICATION.  Subject  to
            provisions  of Section 10(f),  each  party
            ("Indemnifying Party") agrees to indemnify
            and  save harmless the other ("Indemnified
            Party")  against and from any and  all  of
            the   following  if  not  covered  by  the
            insurance  to  be  maintained  by   Tenant
            pursuant  to Section 10 hereof: claims  by
            and  on  behalf of any persons,  firms  or
            corporations, arising from the conduct  or
            management  of,  from any  work  or  thing
            whatsoever  done by or on  behalf  of  the
            Indemnifying  Party in or  about,  of  its
            activities upon or (in the case of Tenant)
            occupancy, the Leased Premises during  the
            Term  of  this  Lease,  and  will  further
            indemnify  and save the Indemnified  Party
            harmless  against  and from  any  and  all
            claims  arising from any breach or default
            on  the part of the Indemnifying Party  in
            the   performance  of  any   covenant   or
            agreement on the part of such Indemnifying
            Party  to  be  performed pursuant  to  the
            terms of this Lease, or from any violation
            or   failure  to  comply  with  any   law,
            ordinance or regulation, or from  any  act
            or negligence of such

          Indemnifying Party, or any of its agents,
         contractors, servants, employees,

                                      26

      licensees,  or  invitees or arising  from  any
      accident,  injury or damage whatsoever  caused
      to  any person, firm or corporation, occurring
      during  the  Term of this Lease, in  or  about
      the  Leased  Premises, or upon  or  under  the
      sidewalks  and the land adjacent thereto,  and
      from  and  against all costs,  reasonable  and
      necessary    counsel   fees,   expenses    and
      liabilities  incurred in  or  about  any  such
      claim   or   action   or  proceeding   brought
      thereon,  and in case any action or proceeding
      is  brought against the Indemnified  Party  by
      reason  of  any  such claim, the  Indemnifying
      Party  upon notice from the Indemnified  Party
      covenants  to resist or defend such action  or
      proceeding  by counsel reasonably satisfactory
      to    the    Indemnified   Party.   Landlord's
      liability  is  limited to Landlord's  interest
      in  the  Leased Premises and will be cancelled
      automatically upon any failure  by  Tenant  to
      maintain   in  full  force  and  effect.   all
      insurance  required to be furnished by  Tenant
      under the provisions of this Lease.

      21.  INSPECTION OF PREMISES. Tenant agrees to permit Landlord and
      any mortgagee of the Leased Premises, and their agents, to
      inspect the Leased Premises at all reasonable times, and to come
      upon the Leased Premises- if necessary to perform any act which
      Tenant has failed to perform, as provided elsewhere in this
      Lease. Tenant shall be given reasonable prior notice of any such
      entry (except in the case of emergency) and any such entry shall
      be undertaken in a manner that reasonably minimizes interference
      with Tenant's use and operations and Tenant shall have the right
      to have one or more of its employees  present during such
      inspection.

      22.  DEFAULT. At the election of Landlord, Tenant shall be in
      default under this Lease if one or more of the following events
      (herein called "Defaults") shall happen and be continuing,
      namely:

           a.   Failure to make the punctual payment of any rent, additional
                rent
                or other monetary payment herein agreed to be
                paid and such
                failure shall continue for a period of five (5)
                days after written
                notice is given by Landlord to Tenant of such
                failure;

           b.   Tenant shall have filed a petition in bankruptcy or prayed
                for any relief under the Federal Bankruptcy Law or made an
                assignment for the benefit of creditors or consent to the
                entry of an order for relief in involuntary bankruptcy;

                                 27
  c.   An attachment or execution shall have been levied upon the
  Tenant's property in or interest under this Lease, which shall
  not have been satisfied or released or the enforcement thereof
  stayed or superseded by an appropriate proceeding within thirty
 (30) days thereafter;

  d.   An involuntary petition in bankruptcy or for reorganization
  or arrangement under the Federal Bankruptcy Law shall have been
  filed against Tenant and either an order for relief is entered or
  such involuntary petition is not withdrawn, dismissed, stayed or
  discharged within sixty (60) days from the filing thereof;

  e.   A Receiver or Trustee shall have been appointed for the
  property of Tenant or Tenant's business or assets and the order
  or decree appointing such Receiver or Trustee shall have remained
  in force undischarged or unstayed for thirty (30) days after the
  entry of such order or decree;

  f.   Tenant admits in writing its inability to pay its debts as
  they become due;

Tenant  shall  have  failed  to  perform  or  observe  any  other
covenant, agreement or condition to be performed or kept  by  the
Tenant  under  the terms  and provisions  of this-Leaser-and-such
failure shall continue for thirty (30) days after written  notice
thereof has been given to Tenant by Landlord, unless Tenant shall
have commenced corrective action within such thirty (30) days and
thereafter diligently completes the same; the foregoing provision
shall not require Tenant to occupy the Leased Premises and Tenant
shall  be  entitled to vacate the Leased Premises so long  as  it
otherwise  complies with its obligations hereunder,   unless  the
Covenant  Documents otherwise provide; however said  time  period
shall  be  inclusive of any and all statutory  time  periods  for
nonpayment of rent and reach of covenants in Lease.

            23.  LANDLORD'S  REMEDIES  UPON  DEFAULT.
            Upon  the  occurrence of any  Default  by
            Tenant, Landlord, at its option, may have
            one or more of the following remedies, in
            addition   to  all  of  the  rights   and
            remedies provided at law or in equity.

                               28

  a.   Entry by Landlord. Landlord may cure the default for the
  account of Tenant, arid Tenant hereby authorizes Landlord to come
  upon the Leased Premises for such purposes and while on the
  Leased Premises to do all things reasonably necessary to
  accomplish the correction of such Default. If Landlord, at any
  time, is compelled to pay or elects to pay any sum of money by
  reason of the occurrence of a Default by Tenant or if Landlord is
  compelled to incur any expense, including reasonable attorneys'
  fees and attorney's costs, property management fees, in
  instituting, prosecuting or defending any action or proceeding
  instituted by reason of any Default of Tenant hereunder, the sum
  or sums so paid by Landlord with all interest costs and damages,
  including any loss of rent, shall be deemed to be additional rent
  hereunder and such action by Landlord shall not be deemed a
  waiver by Landlord of Tenant's default or any other remedy
  available to Landlord.

b.   Performance By Landlord. Landlord may, upon notice to
 Tenant, without obligation, and without waiving or releasing
 Tenant from any Default or obligations of Tenant, make any such
 payment or perform any such obligation on Tenant's part to be
 performed. All sums so paid by Landlord and all costs incurred by
 lessor, including reasonable attorney's fees and costs, shall be
 payable to-Landlord-on -demand-together with interest  thereon-
 at-the Default Rate, and Tenant covenants to pay any such sums,
 and Landlord shall have (in addition to any other right or remedy
 hereunder) the same rights and remedies in the event of Tenant's
 non-payment thereof as in the case of default by Tenant in the
 payment of rent.

 c.   Repossession: Damages. Landlord may without further notice
 repossess the Leased Premises and at any time thereafter may
 terminate this Lease by written notice to Tenant. In such event,
 Landlord shall be entitled to recover liquidated damages (in lieu
 of paying any further deficiency amounts under Section 23(d)
 below) a sum of money equal to the total of (i) the cost of
 recovering the Leased Premises; (ii) the unpaid rent earned at
 the time of termination, plus interest thereon; (iii) late
 charges on unpaid rent and accrued interest thereon; (iv) the
 present value of the balance of the rent for the remainder of the
 term using a

                                    29

                     discount  rate  of ten percent  (10%);
                     (v)  reasonable  costs  of.  reletting
                     and  refurbishing the Leased  Premises
                     including,     without     limitation,
                     leasing   commissions   paid,   tenant
                     improvement  costs,  rent  concessions
                     and  repairs  to the Leased  Premises;
                     and  (vi)  any other sum of money  and
                     damages   reasonably   necessary    to
                     compensate Landlord for the  detriment
                     caused by Tenant's Default.

                 d. Termination  of  Right  of  Possession.
                     Landlord   may  immediately  terminate
                     Tenant's  right of possession  of  the
                     Leased  Premises by written notice  to
                     Tenant  with  or  without  terminating
                     this Lease,
                   ti  and  without notice or demand  enter
                     upon  the Leased Premises or any  part
                     thereof  and take absolute  possession
                     of  the  same, expel or remove  Tenant
                     and  any  other person or  entity  who
                     may  be  occupying the Leased Premises
                     and  change  the locks. In  the  event
                     that   Landlord  terminates   Tenant's
                     right     to    possession     without
                     terminating   this   Lease,   Landlord
                     shall  engage a commercial real estate
                     broker  to  relet the Leased  Premises
                     or  any  part thereof for  such  terms
                     and   such   rents  as  Landlord   may
                     reasonably   elect.   In   the   event
                     Landlord shall elect to so relet,  the
                     rent  received by Landlord  from  such
                     reletting, shall be applied  first  to
                     the  payment  of any sums  owing  from
                     Tenant  to  Landlord  hereunder  other
                     than  rent due hereunder from  Tenant.
                     to  Landlord second to the payment  of
                     any    reasonable   cost    of    such
                     reletting,     including;      without
                     limitation,  refurbishing  costs   and
                     leasing  commissions,  and  third,  to
                     the  payment. of rent due  and  unpaid
                     hereunder,  and Tenant  shall  satisfy
                     and  pay  any  deficiency upon  demand
                     there for from time to time. Any  such
                     entry  into  the  possession  of   the
                     Leased  Premises  by  Landlord   under
                     this   Section  23  shall  be  without
                     liability   or   responsibility    for
                     damages to Tenant and shall not be  in
                     lieu  of  or in substitution  for  any
                     other rights of Landlord hereunder  at
                     law   or  in  equity.  Tenant  further
                     agrees that Landlord may file suit  to
                     recover  any  sums due Landlord  under
                     the  terms of this Section 23 and that
                     no   recovery   of  any  portion   due
                     Landlord   hereunder  shall   be   any
                     defense   to  any  subsequent   action
                     brought    for    any    amount    not
                     theretofore  reduced  to  judgment  in
                     favor  of Landlord. Reletting  of  the
                     Leased    Premises   shall   not    be
                     construed as an election on  the  part
                     of  Landlord to terminate  this  Lease
                     and     notwithstanding    any    such
                     reletting     without     termination,
                     Landlord may at any time

                                       30

         thereafter  elect  to  terminate  this  Lease  for   such
         previous breach and recover liquidated damages as of  the
         date of termination as set forth in Section 23(c) hereof.

   e.   No Termination Without Written Notice. No re-entry by
   Landlord or any action brought by Landlord to oust Tenant from
   the Leased Premises after the occurrence of a Default shall
   operate to terminate this Lease unless Landlord shall give
   written notice of termination to Tenant, in which event Tenant's
   liability shall be as above provided. In the event of a Default
   by Tenant, Landlord shall have the right of an injunction or a
   restraining order against Tenant and the right to invoke any
   remedy allowed by law or in equity Whether or not other remedies,
   indemnities or reimbursements are herein provided.

  f.   Suit for Specific Performance or Damages. Landlord may bring
  suit against Tenant for the specific performance of this Lease by
  Tenant or for damages directly or indirectly arising out of
  Tenant's breach of any term or covenant of this Lease.

Remedies  Are  Cumulative. The  rights  and  remedies
given   to  Landlord  in  this  Lease  are  distinct,
separate  and  cumulative  remedies,  and  except  as
provided  herein,  no  one of them,  whether  or  not
exercised  by  Landlord, shall be  deemed  to  be  an
exclusion  of any of the others. No right  or  remedy
granted  to  Landlord  herein  is  intended   to   be
exclusive  of any other right or remedy hereunder  or
now  or  hereafterexisting in law  or  equity  or  by
statute.  In  the  event of termination  of  Tenant's
right to possession, by Landlord after the occurrence
of  a  Default, Tenant Waives any and all  rights  to
redeem  the  Leased Premises either provided  by  any
statute now in effect or hereafter enacted.

           24.  CONDITION OF PREMISES ON TERMINATION.
           Upon  termination of this  Lease  for  any
           reason,  Tenant covenants  and  agrees  to
           remove   all  of  its  personal  property,
           including     fixtures    and    equipment
           installed   by  Tenant  upon  the   Leased
           Premises   which   are   not   permanently
           attached  (except utility connections  and
           equipment),  and Tenant shall  repair  any
           damage caused by the removal thereof,  and
           shall  leave  the Leased  Premises  in  as
           good repair and clean condition as at  the
           commencement  of  this Lease,  normal  and
           reasonable

                                      31

            wear   and  tear  and  usage  excepted.  Tenant
            shall,  at  Landlord's  election,  either   (i)
            remove  at  Tenant's  sole expense,  any  title
            encumbrances  relating to the  Leased  Premises
            caused  by  Tenant's interest in the Lease;  or
            (ii)  provide  Landlord with  a  bond  for  the
            total amount of said title encumbrance.

            All  Fixtures  (other than trade  fixtures  and
            equipment   not  for  the  operation   of   the
            Building),   improvements,   alterations    and
            equipment for the operation of the Building now
            or hereafter permanently attached to the Leased
            Premises,  including  without  limitation   all
            plumbing,  electrical, and HVAC  equipment  and
            all doors, ceiling tiles and lighting fixtures,
            shall  be  and  remain Landlord's property  and
            shall  not be removed from the Leased  Premises
            without  Landlord's prior written consent.  All
            movable  fixtures and equipment are  and  shall
            remain  Tenant's property, and Landlord  agrees
            to sign any and all waivers reasonably required
            by  Tenant  in  order to complete  any  fixture
            financing arrangements relative to said movable
            fixtures and equipment. Landlord shall have  no
            interest  in any movable fixtures and equipment
            owned  by  Tenant, or installed in or upon  the
            Leased  Premises solely at the cost and expense
            of.  Tenant.  In  the event  said  property  is
            thereafter removed from the Leased Premises  by
            Tenant,  or  any party holding  a  lien  on,  a
            security   interest  in,  or   a   reversionary
            interest  in the property, or by any  agent  or
            representative   thereof   or   any   purchaser
            thereof,   pursuant   to   the   exercise    or
            enforcement  of  any  rights  incident  to  the
            interests created, Tenant or party holding such
            interest  shall repair any damage  necessitated
            by  the  removal  of such property  as  may  be
            necessary  to restore  the Leased  Premises  to
            good  condition  and   repair,  excepting  only
            reasonable wear and tear, without any  cost  or
            expense to Landlord.

            25.  SUCCESSORS AND ASSIGNS. Subject to Section
            18, the obligations and responsibilities of the
            parties  to  this Lease shall be binding  upon,
            and the rights and benefits shall inure to ,the
            successors  and assigns of the parties  hereto;
            but  the  liabilities of any successor  to  the
            interest  of  the Landlord hereunder  shall  be
            limited to the performance of those obligations
            which  arise  and accrue during the  period  of
            ownership  of the Leased Premises by  any  such
            successor.  In  the event that Landlord  sells,
            assigns  or transfers the Leased Premises,  and
            the  buyer/transferee assumes  in  writing  all
            obligations of Landlord under this Lease,  then
            from and after the effective date of such sale,
            assignment or transfer, Landlord shall have  no
            further liability under this Lease.

                                       32

           26.      NOTICES.     Unless     otherwise
           specifically provided herein, all  notices
           and   demands   hereunder  shall   be   in
           writing,  and shall be given by registered
           or    certified   mail,   return   receipt
           requested and shall be deemed given if  it
           is  deposited  in the United States  mail,
           with  sufficient  postage prepaid  thereon
           to  carry  it to the addressed destination
           or   shall   be  delivered  by   facsimile
           transmission  (with  hard  copy  sent   no
           later     than    24    hours    following
           transmission   by  United   States   mail,
           postage  prepaid), to Seller or  Buyer  at
           the following addresses:

Eau Claire Equity Fund Limited Partnership
2404 West End Avenue, Suite 202 Nashville,
Tennessee 37203
,Facsimile: (615) 321-3534
Confirmation: (615) 321-8566

Best Buy Stores, L. P., Corporate Headquarters
7075 Flying Cloud Drive
Eden Prairie, Minnesota 55344
Attention: Legal Dept. - Real Estate
Facsimile: (612) 947-2899
Confirmation No: (612) 947-2082

Robins, Kaplan,. Miller & Ciresi
2800 La Salle Plaza
800 LaSalle Avenue South
Minneapolis, Minnesota 55402-2015
Attention: Steven A. Schumeister, Esq.

                         Facsimile:
                         (612) 339-
                         4181
                         Confirmatio
                         n No: (612)
                         349-8500

           Buyer   and   Seller  may   designate   an
           additional or another address upon  giving
           notice  to  the other parties pursuant  to
           this  Section. Notice given in  any  other
           manner other than as stated herein,  shall
           be  deemed effective only upon receipt  by
           the party to whom such notice is given.

           27. NO ORAL AGREEMENTS. It is expressly
           agreed between Landlord and Tenant that
           there is no verbal understanding or
           agreement which in any

                               33

            way  changes  the terms,  covenants  and
            conditions herein set forth, and that no
            modification of this Lease and no waiver
            of any of its terms and conditions shall
            be  effective unless made in writing and
            duly executed by the authorized officers
            of the necessary parties or party.

            Landlord  and Tenant hereby  agree  that
            all   prior   or  contemporaneous   oral
            understandings;      agreements       or
            negotiations relative to the leasing  of
            the Leased Premises are merged into this
            Lease.

            28.  NO WAIVER. The failure of Landlord or Tenant to insist, in
            one or more instances, upon the strict performance by Tenant or
            Landlord of any of the provisions of this Lease shall not be
            construed as a waiver of any right or remedy available for any
            future breach of such provisions. Receipt by Landlord of rent
            with knowledge of the breach of any provisions hereof shall not
            be deemed a waiver of any right or remedy available for such
            breach.

            29.  WARRANTIES OF TENANT; ESTOPPEL CERTIFICATE. Tenant warrants
            to and for the benefit of any mortgagee of the Leased Premises
            that as of the date of execution of this Lease it neither has nor
            claims any defense to this Lease nor any offset against the
            rentals payable or other obligations required of Tenant
            hereunder, and Tenant warrants that it has not paid any rental-in
            advance for a period of more than one (1) month-and covenants-
            that it will not, without such mortgagee's written consent, at
            any time during the term hereof prepay any rental for a period
            longer than one month.

            Tenant shall at any time and from time to
            time upon not less than five (5) business
            days  prior  written notice by  Landlord,
            execute,   acknowledge  and  deliver   to
            Landlord    a   statement   in    writing
            certifying  that this Lease is unmodified
            and in full force and effect (or if there
            have been modifications, that the same is
            in  full force and effect as modified and
            stating  the  modifications),  that   the
            Lease has not been collaterally assigned,
            the  dates to which the Base Rent and any
            other  charges have been paid in advance,
            if any, confirming the Term and extension
            terms  of  the  Lease, stating  that  the
            Tenant  has accepted the Leased  Premises
            in their then current condition and is in
            possession   of   the  Leased   Premises,
            stating  whether  or  not  to  the   best
            knowledge  of  Tenant,  Landlord  is   in
            default   in  the  performance   of   any
            covenant,    agreement    or    condition
            contained  in  this  Lease  and,  if  so,
            specifying  each  such default  of  which
            Tenant  may have knowledge, stating  that
            the
                                                34

          Tenant  has  no  right of  set-off  against
          past  or future rents due under the  Lease,
          that  no  rent  has been prepaid  for  more
          than   one   (1)  month  in  advance,   and
          containing   any   other  information   and
          certifications  which  reasonably  may   be
          requested by Landlord or the holder of  any
          Underlying  Mortgages. Any  such  statement
          delivered pursuant to this Section  29  may
          be  relied  upon by a prospective purchaser
          of  the  fee of the Leased Premises or  any
          mortgagee,  ground  lessor  or  other  like
          encumbrancer  thereof, or any  assignee  of
          any   such  encumbrancer  upon  the  Leased
          Premises.

          30.  CARDING. Landlord may place signs at the Leased Premises
          "For Rent" or "For Sale" ninety days before the termination of
          this Lease. Landlord may enter the premises at reasonable hours
          and upon reasonable notice to exhibit same to prospective
          purchasers, tenants and mortgagees and to inspect or make
          repairs.

          31.  LANDLORD AND TENANT.             This Lease shall create the

          relationship of landlord and tenant
          between Landlord and Tenant.

          32.  TIME OF ESSENCE.             Time is of the essence of this
          Lease.

          33.  DEFINITION. "Landlord" as used in this Lease shall include
          the original Landlord hereunder, its successors and assigns.
          "Tenant" shall include the original Tenant  hereunder, its
          successors and if this-Lease shall be validly assigned or sublet,
          shall include also Tenant's assignee or sublessee, as to premises
          covered by such assignment or sublease. "Landlord" and "Tenant"
          include male and female, singular and plural, corporation,
          partnership or individual, as may be appropriate for the
          particular parties.

          34.  MORTGAGE.  Landlord shall have the right to place

          trust deeds or mortgages against the Leased
          Premises as security for a loan obtained or
          to be obtained by Landlord.

           Tenant agrees to execute such documents as
           may  be reasonably required by the lending
           agency   making  any  such   existing   or
           subsequent   loans,  including  attornment
           agreements,  subordination agreements  and
           estoppel   certificates,   if   requested;
           provided that if a mortgage or trust  deed
           is  to  be  placed on the Leased Premises,
           the  Landlord and lender shall  execute  a
           subordination      and     non-disturbance
           agreement  in a form consistent  with  the
           terms   of   this  Lease  and   reasonably
           acceptable to Tenant.

                               35

           If   Landlord's  interest  in  the  Leased
           Premises  is  sold  or conveyed  upon  the
           exercise of any remedy provided for in any
           Underlying  Mortgages,  or  otherwise   by
           operation of law, then, so long as  Tenant
           is  not  in  default hereunder;  (a)  this
           Lease  (and  any amendments, modifications
           and   extensions  thereof)  will  not   be
           affected  in  any  way,  and  Tenant  will
           attorn  and  recognize the  new  owner  as
           Tenant's  landlord under  this  Lease  and
           Tenant  will  confirm such  attornment  in
           writing   within  ten  (10)   days   after
           request;  and (b) the new owner shall  not
           be  (i) liable for any act or omission  of
           Landlord under this Lease occurring  prior
           to   such  sale  or  conveyance;  or  (ii)
           subject   to   any  defense   or   offset,
           abatement or reduction of rent because  of
           any  default of Landlord under this  Lease
           occurring   prior   to   such   sale    or
           conveyance;  (iii) .liable to  Tenant  for
           any  rent paid more than one (1) month  in
           advance; or (iv) bound by any amendment or
           modification  of this Lease  made  without
           the lender's consent.

           This  Lease is subject and subordinate  to
           all  mortgages, trust deeds, ground Leases
           or  other  encumbrances which may  now  or
           hereafter  may affect the Leased  Premises
           (the  "Underlying Mortgages") and  to  all
           renewals,  modifications,  consolidations,
           replacements and extensions  of  any  such
           Underlying  Mortgages  provided  that  the
           holder  of  such Underlying  Mortgage  and
           Tenant  shall execute a subordination  and
           non-disturbance  agreement   in   a   form
           consistent  with the terms of  this  Lease
           and  reasonably acceptable to Tenant prior
           to  the  date such Underlying Mortgage  is
           recorded  as  a  lien against  the  Leased
           Premises.

           35.  ZONING.  Tenant  covenants  that  the
           Leased Premises are zoned properly  so  as
           to  enable  Tenant to operate  the  Leased
           Premises  as a retail consumer electronics
           store   and  for  any  activities  usually
           related   thereto.  Tenant  shall  furnish
           Landlord and Landlord's Lender, if any,  a
           certificate     from    the    appropriate
           governmental   authority   addressed    to
           Landlord  and Landlord's Lender,  if  any,
           stating that the premises are so zoned and
           such  use  does not violate any applicable
           ordinance,  permit,  zoning  or   building
           code.  Prior to any change in use  of  the
           Leased   Premises,  Tenant  shall  furnish
           Landlord and Landlord's Lender, if any,  a
           similar   certificate  stating  that   the
           proposed  use  of the Leased  Premises  is
           permitted  under all applicable zoning  or
           building codes or permits. Landlord cannot
           guarantee  future  zoning  or  changes  in
           permitted  uses,  and Tenant  assumes  the
           risk thereof.

                                       36

36.  LANDLORD'S  CONSENT. In all matters referred to in  this  Lease,
where  Landlord's  consent or approval is required,  Landlord  agrees
that  Landlord will not unreasonably withhold Landlord's  consent  or
approval, except where this Lease indicates that Landlord may act  in
its discretion.

      37.  LEGAL EXPENSE: If Landlord retains the services of attorneys
      and successfully recovers possession of the Leased Premises, or
      successfully recovers any sum due but not paid after proper
      notice has been given by Landlord prior to any suit being filed,
      then all such costs and expenses, including reasonable attorneys'
      fees and costs, incurred by Landlord shall be paid by Tenant. If
      any action, arbitration or proceeding (including any appeal
      thereof) is brought by Landlord or Tenant (whether or not such
      action is prosecuted to judgment) to enforce its respective
      rights under this Lease or to enforce a judgment ("Action"), (i)
      the unsuccessful party therein shall pay all costs incurred by
      the prevailing party therein, including reasonable attorneys'
      fees and costs; and (ii) as a separate right, severable from any
      other rights set forth in this Lease, the prevailing party
      therein shall be entitled to recovery its reasonable attorneys'
      fees and costs incurred in enforcing any judgment against the
      unsuccessful party therein, which right to recover such post-
      judgment attorneys' fees and costs shall be included in any such
      judgment. The right to recover 'post-judgment attorneys' fees
      shall (i) not be deemed waived if not included in any judgment;
      (ii) survive the final judgment in any Action and-(iii) not be
      deemed merged into, such judgment.  The rights, and obligations
      of the parties under this Section 37 shall survive the
      termination of this Lease.

      38.  TITLE OF LANDLORD. Landlord expressly covenants and agrees
       that as of the Commencement Date of the Term of this Lease, it
       will be the owner of the fee simple title to the Land and
       Building and other improvements subject to the Covenant Documents
       as set forth on the attached Exhibit B and to the Underlying
       Mortgages and documents related thereto, if any, and subject to
       any liens, encumbrances or restrictions arising from or existing
       during Tenant's prior ownership of the Leased Premises. Landlord
       further covenants that Tenant, on paying the monthly rental and
       observing and performing all other terms and conditions contained
       in this Lease, shall have quiet and peaceful possession of the
       Leased Premises for the full Term, or extensions thereof subject
       to the provisions of this Lease.

                                 37
                                                  3

         39, LIMITATIONS ON LANDLORD'S LIABILITY. It is
         expressly understood and agreed that if Tenant
         obtains  a  money  judgment  against  Landlord
         resulting  from  any default  or  other  claim
         arising under this Lease, that judgment  shall
         be  satisfied  only  out of Landlord's  right,
         title and interest in the Leased Premises, and
         no  other real, personal or mixed property  of
         Landlord  (or any of the officers,  directors,
         stockholders or partners, as.applicable, which
         comprise  Landlord, if any) wherever  situated
         shall  be  subject  to levy  to  satisfy  such
         judgment.

         40.  FINANCIAL STATEMENTS.Within ninety (90) days of the end of
         each of Tenant's fiscal years during the Term of this. Lease
         (including the optional renewal term, if exercised) Tenant shall
         furnish to Landlord, at no cost to Landlord, a copy of the
         audited financial statements for Tenant's fiscal year just ended.
         Tenant acknowledges that this undertaking is of substantial value
         to  Landlord because Landlord's rights to such financial
         statements may affect the availability or cost of Landlord's
         financing.

         41.  OPTION TO EXTEND LEASE. Provided that Tenant has not been in
         Default for a period of six months next preceding the termination
         of this Lease, and the property is being occupied, both when
         exercising its option to extend and at the commencement of the
         renewal Term, Tenant shall have the option to extend the Term of
         this Lease for three successive additional renewal terms of five
         years each commencing at the expiration date of the original Term
         or prior renewal Term hereof (as the case may be) on the same
         terms and conditions as the original Term except that the annual
         Base Rent shall be as follows:

                              ANNUA
            L MONTHLY YEARS    RENT           RENT

                  21-25 $522,668.00          $43,555.67
                  26-30 $548,801.00          $45,733.42
                  31-35 $576,241.00          $48,020.08,

            Tenant   shall  give  Landlord   written,
            notice of its exercise of the option  for
            the  first renewal Term not less than 270
            days  before the expiration date  of  the
            original Term. Tenant shall give Landlord
            written  notice  of its exercise  of  the
            option  for  the second or third  renewal
            Term not less than two hundred-seventy

                               38

          (270) days before the expiration date of the then
           renewed Term, as the case may be.

           42.  GOVERNING LAW. This Lease shall be performed, construed and
           enforced, in accordance  with the laws of the state of in which
           the Land is located.

           43.  HEADINGS. The headings used in this Lease are for
           convenience only and shall not have any bearing or meaning with
           respect to the content or context of this instrument.

           44.  HOLDING OVER. Tenant shall have no right to retain
           possession of the Leased Premises beyond the expiration or
           earlier termination of the Lease. If Tenant holds over after the
           expiration of the Term, with or without the express or implied
           consent of Landlord, such tenancy shall be from month-to-month
           only, arid not a renewal hereof or an extension for any further
           Term, and such month-to-month tenancy shall be subject to each
           and every, term, covenant and agreement contained herein;
           provided, however, that Tenant shall pay as Base Rent during any
           holding over period, an amount equal to one hundred fifty percent
           (150%) of the Base Rent payable immediately preceding the
           expiration of the Term. Nothing in this Section 44 shall be
           construed as a consent by Landlord, to any holding. over_ by
           Tenant and  Landlord expressly reserves the right to require
           Tenant to surrender possession of the Leased Premises upon the
           expiration of the Term or upon the earlier termination hereof and
           to assert any remedy in law or equity to evict Tenant and/or
           collect damages in connection with such holding over.

           45.  RIGHTS ARE CUMULATIVE. All rights, powers and privileges
           conferred hereunder upon the parties shall be cumulative, but not
           restricted to those given by law.

            46.  MEMORANDUM OF LEASE. Either party may, at its sole cost,
            prepare and record a Memorandum of Lease at the location where
            the deed of title to the Leased Premises is of record. The other
            party shall join in executing such Memorandum on request.

                               39

      47.  AUTHORITY TO SIGN LEASE. If Tenant is a corporation, then
      the persons executing this Lease on behalf of Tenant represent
      and Warrant to Landlord that they are duty authorized to execute
      and deliver this Lease on Tenant's behalf in accordance with a
      duty adopted resolution of the Board of Directors of Tenant.
      Landlord warrants to Tenant that the person or persons executing
      this Lease on behalf of Landlord are duty authorized to execute
      and deliver this Lease on Landlord's behalf.

      48.  INVALIDITY. If any term or provision of this Lease, the
      deletion of which would not adversely affect the receipt of any
      material benefit by either party hereunder, shall be held invalid
      or unenforceable to any extent, the remaining terms, conditions
      and covenants of this Lease shall not be affected thereby and
      each of said terms, covenants and conditions shall be valid and
      enforceable to the fullest extent permitted by law.

      49.  CONDITIONS AND COVENANTS. Each provision of this Lease
      performable by Tenant shall be deemed both a covenant and a
      condition. Landlord and Tenant hereby acknowledge that the Leased
      Premises are subject to the Covenant Documents as set forth on
      the attached Exhibit B. Tenant hereby agrees to assume, for the
      Term of this Lease (including any extensions thereof) all of the
      rights and obligations of the owner of the Leased Premises
      pursuant to  said  covenants, conditions and-restrictions,  and
      Landlord shall cooperate with Tenant in Tenant's enforcement of
      any rights thereunder. Tenant's failure to timely comply with or
      satisfy any of the obligations contained therein shall be deemed
      a material default under this Lease. Tenant shall promptly
      furnish to Landlord any notices or mailings Tenant receives
      related to the Covenant Documents.

      Tenant  will pay as additional rent  hereunder
      throughout  the Term of this Lease  (and  will
      indemnify and hold Landlord harmless from  any
      obligation  to  pay the same)  all  Landlord's
      share  of  the  costs  and  expenses  of   the
      maintenance and operation of any such  parking
      and  other common areas, at the times, in  the
      amounts  and  in the manner set forth  in  the
      Covenant  Documents  as  set  forth   on   the
      attached Exhibit B.

      50.  SECURITY. Tenant hereby assumes responsibility for and-shall
      take all reasonable security measures for the Leased Premises.

                                 40
            51.  INTERPRETATION. The Lease has been fully negotiated
            and no 'provision shall be construed for or against
            Tenant or Landlord, and this Lease shall be interpreted
            in accordance with its general tenor in 'n effort to
            reach an equitable result.

            52.  ASSIGNMENT. Except as permitted by-Section 18
            hereof, Tenant shall not assign, collaterally or
            otherwise, nor pledge, encumber or mortgage its interest
            in this Lease or in the Leased Premises without
            Landlord's Lender's or Landlord's prior written consent
            (which' may be withheld in the discretion of '
            Landlord's Lender or Landlord).

       53.  TELEFAX & COUNTERPART. This Lease may be executed
            in one or more counterparts, each of which shall be
            deemed an original, all of which together constitute the
            same instrument. A faxed signature shall have the same
            effect as an original.

       54.  GUARANTOR: Best Buy Co., Inc. is a Minnesota
            corporation and the 100% owner of Best Buy Stores, L.
            P., a Delaware limited partnership, the. Tenant under
            the Lease. Best Buy Co., Inc. is the ultimate holder of
            100% of the legal and beneficial interest of Best Buy
            Stores, L. P. through Best Buy Co., Inc.'s sole
            ownership of all the issued and outstanding voting
            shares of both the general partner, BBC Property Co., a
            Minnesota corporation, and the limited partner, BBC
            Investment Co. 'Best Buy Co., Inc. as an inducement to
            Eau Claire Equity Fund. Limited Partnership, a Tennessee
            limited partnership to purchase the subject property and
            enter into this Lease, all of which Best Buy Co., Inc.
            acknowledges is valuable consideration, guarantees
            payment of all sums and performance of all obligations
            of Tenant .

                 [THIS SPACE INTENTIONALLY LEFT BLANK]

                              . 41

    IN WITNESS WHEREOF, the parties have caused this
    Lease to be duly executed as of the day and year
    first written above.

     Date: January 15, 1998     LANDLORD: EAU CLAIRE  EQUITY
                                FUND,  LIMITED  PARTNERSHIP,
                                a   Tennessee limited
                                partnership'

                                By: /s/ Patrica R Young
                                PETER THYSSEN, General
                                Partner by his attorney in
                                fact Patricia R Young
                                pursuant to Power of Attorney
                                dated December 15, 1997

     Date: January 20, 1998     TENANT: BEST BUY STORES, L.
                                P., a Delaware limited partnership

                                By its general partner, BBC Property Co.,
                                a Minnesota corporation

                                By: /s/ Robert C Fox
                                Name: Robert C Fox
                                Its: V.P.

     Date: January 20, 1998     GUARANTOR:- BEST-BUY CO. INC.,
                                a Minnesota corporation

                                By: /s/ Robert C Fox
                                Name: Robert C Fox
                                Its: Sr V.P.

                             Exhibit A to Lease
                            Property Description

Land ins the State of Wisconsin, County of Eau Claire, described as follows:

Part of Lot 6, Plat of Oak Pointe, described as follows:  Lot 8, of the
Certifited Survey Map recorded in Volume 4, Page 97 and 98 of the Eau
Claire County Registry, located in the Nrothwest 1/4 of the Southeast
1/4, the Southwest 1/4 of the Southeast 1/4, and the Southeast 1/4 of
of the Southeast 1/4 all in Section 35, Township 27 North, Range 9
West, City of EauClaire, Eau Claire County, Wisconsin, more particularly
described as:  Commencing at the Southwest corner of said Section 35,
thence N 88 43' 29" E. on the South section line, 2,582.70 feet to the
South 1/4 corner of said Section 35, thence N. 00 14' 29" W. on the
North-South 1/4 line, 1,031.35 feet; thence S 85 46' 32" E. 46.21
feet; thence continuing S 85 46' 32" E 160.00 feet to the Southwest
corner of said Lot 6, thence N 41 16' 57" E 257.49 fee to the Southerly
right-of-way of Commonwalth Avenue, thence N 88 45' 02" E.502.00 feet;
thence 113.97 feet along the arc of a curve to the left having a radius
of 300.45 feet, a central angle of 21 44' 04" and  a113.29 foot chord
that bears N 77 53'00" E thence N 67 00' 58" E148.10 feet to the point
of beginning; thence 213.34  feet along the arc of a curve to the right
having a radius of 260.00 feet, a central angle of 47 00' 50" and a 207.41
foo tchord that bears S 89 28' 37" E;thence S 44 55' 58" E 183.73 feet;
thence S 32 15' 06" E 204.97 feet; thence S 41 39' 38" E 200.00 feet;
thence S 48 20' 22" W.268.25  feet; thence N 41 54'07" W 294.58 feet;
thence N 64 26'35" W 54.23 feet; thence N 41 54' 07" W 207.92 feet; thence
N 03 58'30"W 194.25 feet; thence N 24 18' 47" E 45.93  feet to the point
of beginning. Subject to existing easements.

Also known as: Lot 8 of Certified Survey Map #713 recorded in Volume 3
of Certified Survey Maps, Page 390 as Document #596743, re-recorded as
Certified Survy Map #768 in Volume 4 of Certified Survey Maps, Page 97
as Document #607512.

Tax Parcel #15-4416

Together with those appurtenant easements as recited in Slope Easement
Agreement recorded as Document No. 597414, recorded as Document NO
597489, Reciprocal Easement and Operation Agreement recorded as Document
No. 597454, First and Second modification recorded as Document Nos.
687773 and698954, and Easement for Erection of a Panel recorded as
Document No. 597417.

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