Document:

EXHIBIT 10.5

                    TAX SHARING AND DISAFFILIATION AGREEMENT

TAX SHARING AND  DISAFFILIATION  AGREEMENT  dated as of _______,  by and between
Voyager Internet Group. Com, a Nevada  corporation  ("VIGC"),  and Voyager group
Inc, a Delaware corporation ("VYGP").

RECITALS

         WHEREAS, VYGP is a first tier Subsidiary of VIGC;

         WHEREAS,   VIGC  is  the  common  parent  of  an  affiliated  group  of
corporations  within the meaning of Section 1504(a) of the Code, which currently
files consolidated federal income Tax Returns;

         WHEREAS,   pursuant  to  the  Reorganization   Agreement  dated  as  of
__________________,  1999 by and  between  VIGC  and VYGP  (the  "Reorganization
Agreement"),  VIGC has contributed to VYGP the Transferred  Assets, and VYGP has
assumed the Assumed  Liabilities (as more fully described in the  Reorganization
Agreement, the "Contribution"),  and VIGC will distribute to the holders of VIGC
Common Stock all of the  outstanding  shares of VYGP Common Stock owned by VIGC,
with cash  distributed  in lieu of  fractional  shares of VYGP Common  Stock (as
described more fully in the Reorganization Agreement, the "Distribution");

         WHEREAS,  VIGC and VYGP intend that the Contribution  will qualify as a
reorganization  within the meaning of Section  368(a)(1)(D) of the Code, and the
Distribution will qualify as a distribution described in Section 355 of the Code
and will not result in the  recognition of any taxable gain or income to VIGC or
any  shareholder  of VIGC (except to the extent of cash  received in lieu of any
fractional shares of VYGP Common Stock);

         WHEREAS, after the Distribution Date, VYGP will cease to be a member of
the VIGC Affiliated Group for federal income Tax purposes;

         WHEREAS, members of the VYGP Group and members of the VIGC Group desire
on behalf of  themselves  and their  successors  to set forth  their  rights and
obligations  with  respect  to Taxes due for  periods  before,  on and after the
Distribution Date; and

         WHEREAS,  capitalized  terms  used  but not  defined  herein  have  the
meanings set forth in the Reorganization Agreement.

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

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ARTICLE I

DEFINITIONS

         1.01  For the purposes of this Agreement:

         "AGREEMENT" shall mean this Tax Sharing and Disaffiliation Agreement as
the same may be amended from time to time.

         "APPLICABLE  FEDERAL  RATE" shall have the meaning set forth in Section
274(d) of the Code, compounded quarterly.

         "CHANGE IN FEDERAL TAX LAW" shall mean any of the  following  occurring
after the  Distribution  Date:  any  amendment  to, or change in,  the  Internal
Revenue Code of 1986, as amended (or any Treasury Regulations  thereunder);  the
issuance  of  any  revenue  ruling,   revenue   procedure,   notice,   or  other
pronouncement  of general  application  by the Internal  Revenue  Service or any
successor  administrative  agency;  or the receipt of a binding  private  letter
ruling addressed to VIGC, in each such case to the effect that no income or gain
will be recognized for federal income tax purposes by the VIGC Affiliated  Group
upon the  exercise  by  employees  of any member of such  group of options  with
respect to VYGP stock.

         "CLAIM"  shall have the  meaning  set forth in Section  5.03(a) of this
Agreement.

         "CONTRIBUTION"  shall  have the same  meaning  set  forth in the  third
recital.

         "CONTROLLING PARTY" shall have the meaning set forth in Section 5.01 of
this Agreement.

         "DISTRIBUTION" shall have the meaning set forth in the third recital.

         "VYGP"  shall  have  the  meaning  set  forth in the  preamble  to this
Agreement.

         "VYGP  GROUP"  shall  mean,  for any  period,  (i) VYGP,  (ii) the VYGP
Business,  to the extent operated as a division of an entity other than VYGP and
(iii) an affiliate of either of the  foregoing or of VIGC,  excluding any entity
that is  principally  engaged in the  Retained  Business.  For  purposes  of the
foregoing,  "affiliate"  shall  mean any  Person  that  directly  or  indirectly
controls,  or is  under  common  control  with,  VYGP or the VYGP  Business  (as
described  in (i) or (ii)  in the  preceding  sentence).  For  purposes  of this
definition, the term "control" means the power to direct management, directly or
indirectly,  whether through the ownership of voting securities, by contract, or
otherwise;  and  the  term  "controlled"  has  the  meaning  correlative  to the
foregoing.  Notwithstanding  the  foregoing,  for any period,  (x) VYGP and VIGC
shall not be deemed to be under common control for purposes hereof due solely to
the fact that VYGP and VIGC indirectly or directly have common stockholders, (y)
the VYGP  Business to the extent  operated as a division of an entity other than
VYGP and VYGP  shall  neither  be  treated  as a member of the VIGC Group nor be
deemed to be controlled  by VIGC and (z) any Person  controlled by both VYGP and
VIGC shall

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be treated as  controlled  solely by VYGP.  A "member"  of the VYGP Group  shall
include,  without  limitation,  the VYGP Business,  to the extent  operated as a
division of an entity other than VYGP.

         "VYGP TAINTING ACT" shall mean:

         (a) any  inaccuracy  or  breach  of any  representation,  warranty,  or
covenant that is made by VYGP pursuant to Section 2.01 of this Agreement;

         (b) any action (or failure to take any reasonably  available action) by
any member of the VYGP Group; or

         (c) any acquisition or other transaction involving the capital stock of
VYGP other than the Contribution or Distribution).

         "VYGP TAXES" shall mean any Taxes (excluding  Restructuring Taxes) that
are  attributable  to the VYGP Business.  For purposes of the  foregoing,  Taxes
shall be deemed  attributable  to the VYGP Business to the extent such Taxes are
imposed as a result of (i) Tax Items of each foreign member of the VIGC Group or
the VYGP Group  but,  in the case of such a member  organized  under the laws of
France or the United  Kingdom,  only to the extent not  directly  related to the
Retained  Business,  (ii) Tax Items of each U.S. member of the VIGC Group or the
VYGP Group directly  related to the VYGP  Business,  or (iii) the portion of Tax
Items of U.S.  members not directly  related to either the VYGP  Business or the
Retained Business  corresponding to the proportion of the aggregate  revenues of
the U.S.  members  attributable  to the VYGP Business  relative to the aggregate
revenues of the U.S.  members  attributable  to either the VYGP  Business or the
Retained  Business for the fiscal  (accounting)  year of VIGC in which,  or with
which,  ends the taxable year with respect to which the relevant Tax is imposed.
For purposes  hereof,  a "U.S.  member" shall mean a member  organized under the
laws of the United States or a State or a jurisdiction thereof or therein, and a
"foreign" member shall mean a member that is not a U.S. member.  For purposes of
the foregoing,  in the case of any entity or group having Tax Items attributable
to the VYGP Business,  incremental  Tax Benefits shall be attributed to foreign,
but not U.S. members of the VYGP Group or the VIGC Group.

         "FILING PARTY" shall have the meaning set forth in Section 4.01 of this
Agreement.

         "FINAL  DETERMINATION"  shall  mean  with  respect  to any  issue (i) a
decision,   judgment,   decree  or  other  order  by  any  court  of   competent
jurisdiction,  which decision,  judgment, decree or other order has become final
and not  subject to further  appeal,  (ii) a closing  agreement  (whether or not
entered  into under  Section 7121 of the Code) or any other  binding  settlement
agreement  (whether or not with the IRS) entered into in  connection  with or in
contemplation  of  an  administrative  or  judicial  proceeding,  or  (iii)  the
completion  of the highest  level of  administrative  proceedings  if a judicial
contest is not or is no longer available.

         "INDEMNITOR"  shall have the meaning set forth in Section  5.02 of this
Agreement.

         "LIABLE PARTY" shall have the meaning set forth in Section 4.01 of this
Agreement.

<PAGE>

         "NET OPTION  DEDUCTION"  shall mean,  for any taxable  year of the VIGC
Affiliated  Group,  the excess for such group of (i) the aggregate net deduction
or loss  recognized  by such  group for  federal  income tax  purposes  upon the
exercise by  employees  of any member of such group of options  with  respect to
VYGP stock over (ii) any  aggregate  net income or gain  recognized  for federal
income tax  purposes by such group upon the  exercise by employees of any member
of such group of options with respect to VYGP stock.

         "POST-DISTRIBUTION PERIOD" shall mean any taxable year or other taxable
period  beginning  after the  Distribution  Date and, in the case of any taxable
year or other taxable period that begins before and ends after the  Distribution
Date,  that part of the taxable year or other taxable  period that begins at the
beginning of the day after the Distribution Date.

         "PRE-DISTRIBUTION  PERIOD" shall mean any taxable year or other taxable
period  that ends on or before  the  Distribution  Date and,  in the case of any
taxable  year or other  taxable  period  that  begins  before and ends after the
Distribution Date, that part of the taxable year or other taxable period through
the close of the Distribution Date.

         "REORGANIZATION  AGREEMENT"  shall  have the  meaning  set forth in the
third recital.

         "REPRESENTATION  LETTERS" shall mean the representation letters and any
other  materials  (including,  without  limitation,  the ruling  request and the
supplemental submissions to the IRS) delivered or deliverable by VIGC and others
in connection with the issuance by the IRS of the Tax Rulings.

         "RESTRUCTURING  TAXES"  shall mean any Taxes  (and  other  liabilities,
including,  without  limitation,  liability  to  stockholders  and the  costs of
defending against the imposition of such Taxes and other liabilities) imposed as
a result of a Final Determination that (i) the Contribution failed to qualify as
a  reorganization  within the meaning of Section  368(a)(1)(D) of the Code, (ii)
the Distribution failed to qualify as a distribution described in Section 355 of
the  Code,  or (iii) any  stock or  securities  of VYGP  failed  to  qualify  as
"qualified property" within the meaning of Section 355(c)(2) of the Code because
of the  application  of  Section  355(d)  or  Section  355(e) of the Code to the
Distribution.

         "RETAINED   BUSINESS"   shall  have  the   meaning  set  forth  in  the
Reorganization Agreement.

         "TAX" (and with correlative  meaning,  "Taxes" and "Taxable") means any
federal,  state,  local or foreign net income,  gross  income,  gross  receipts,
windfall profit, severance,  property,  production, sales, use, license, excise,
franchise,  employment, payroll, withholding,  alternative or add-on minimum, ad
value,  value-added,  transfer,  stamp, or environmental  tax, or any other tax,
custom,  duty,  governmental  fee or other like assessment or charge of any kind
whatsoever, together with any interest or penalty, addition to tax or additional
amount imposed by any Governmental Authority.

         "TAX  BENEFITS"  means benefits taken into account in computing the tax
liability of a member of either the VYGP Group or the VIGC Group,  including the
benefit of the  graduated  tax rates of  Section 11 of the Code,  as well as any
similar or corresponding benefits under state or local

<PAGE>

tax law.

         "TAX ITEM" means any item of income,  gain,  loss,  deduction,  credit,
provisions  for reserves,  recapture of credit,  receipt,  proceeds or any other
item or event that  increases or decreases  Taxes paid or payable,  including an
adjustment  under Section 481 of the Code  resulting from a change in accounting
method.

         "TAX  RETURN"  shall  mean any  return,  report  or  similar  statement
required to be filed with respect to any Tax (including any attached schedules),
including, without limitation, any information return, claim for refund, amended
return or declaration of estimated Tax.

         "TAX RULINGS" shall mean the rulings by the IRS  deliverable to VIGC in
connection with the Contribution and the Distribution.

         "TRANSACTION TAXES" shall have the meaning set forth in Section 3.04(d)
of this Agreement.

         "VIGC"  shall  have  the  meaning  set  forth in the  preamble  to this
Agreement.

         "VIGC  AFFILIATED  GROUP" shall mean the  corporations  included in the
affiliated  group, as defined in Section 1504 of the Code, of which VIGC are the
common parent, and any successor group.

         "VIGC GROUP" shall mean,  for any period,  VIGC or an affiliate of VIGC
engaged principally in the Retained Business. For the purposes of the foregoing,
"affiliate"  shall mean any Person that directly or indirectly  controls,  or is
under common control with, VIGC. For the purposes of this  definition,  the term
"control"  means the power to direct the  management  of an entity,  directly or
indirectly,  whether through the ownership of voting securities, by contract, or
otherwise;  and  the  term  "controlled"  has  the  meaning  correlative  to the
foregoing.  Notwithstanding  the  foregoing,  for any period,  (x) VYGP and VIGC
shall not be deemed to be under common control for purposes hereof solely due to
the fact that VYGP and VIGC indirectly or directly have common stockholders, (y)
the VYGP  Business to the extent  operated as a division of an entity other than
VYGP and VYGP  shall  neither  be  treated  as a member of the VIGC Group nor be
deemed to be controlled  by VIGC and (z) any person  controlled by both VYGP and
VIGC shall be treated as controlled solely by VYGP.

         "VIGC TAINTING ACT" shall mean:

         (a) any  inaccuracy  or  breach  of any  representation,  warranty,  or
covenant that is made by VIGC pursuant to Section 2.02 of this Agreement;

         (b) any action (or failure to take any reasonably  available action) by
any member of the VIGC Group;

         (c) any acquisition or other transaction involving the capital stock of
VIGC (other than the

<PAGE>

Contribution or Distribution).

         "VIGC TAXES" shall mean any Taxes (excluding  Restructuring Taxes) that
are attributable to the Retained Business. For purposes of the foregoing,  Taxes
shall be deemed  attributable to the Retained  Business to the extent such Taxes
are imposed as a result of (i) Tax Items of each foreign member  organized under
the laws of France or the United Kingdom to the extent  directly  related to the
Retained  Business,  (ii) Tax Items of each U.S. member of the VIGC Group or the
VYGP Group directly  related to the Retained  Business,  or (iii) the portion of
Tax Items of U.S.  members not directly  related to either the VYGP  Business or
the Retained Business  corresponding to the proportion of the aggregate revenues
of the U.S.  members  attributable  to the  Retained  Business  relative  to the
aggregate revenues of the U.S. members  attributable to either the VYGP Business
or the Retained  Business for the fiscal  (accounting) year of VIGC in which, or
with which,  ends the taxable  year with  respect to which the  relevant  Tax is
imposed.  For purposes  hereof,  a "U.S.  member" shall mean a member  organized
under the laws of the U.S. or a State or a jurisdiction  thereof or therein, and
a "foreign" member shall mean a member that is not a U.S.  member.  For purposes
of  the  foregoing,  in the  case  of any  entity  or  group  having  Tax  Items
attributable  to the  Retained  Business,  incremental  Tax  Benefits  shall  be
attributable to U.S., but not foreign, members of the VYGP or VIGC Group.

ARTICLE II
REPRESENTATIONS AND WARRANTIES

         2.01  VYGP.  VYGP  hereby  represents  and  warrants  that:  (i) it has
examined the Tax Rulings and the Representation  Letters, and (ii) the facts set
forth therein,  and the representations  made therein, to the extent descriptive
of the VYGP Group or the VYGP Business (including, without limitation, the facts
and  representations  in the  Representation  Letters and the Tax Rulings to the
extent that they relate to the VYGP Group or the VYGP  Business,  and the plans,
proposals, intentions and policies of the VYGP Group and the VYGP Business) were
true,  correct and complete in all material  respects  when the Tax Rulings were
issued,  and will be true,  correct and complete in all material respects on the
Distribution Date.

         2.02 VIGC. VIGC hereby represents and warrants that (i) it has examined
the Tax Rulings  and the  Representation  Letters,  and (ii) the facts set forth
therein,  and the representations made therein, to the extent descriptive of the
VIGC Group or the Retained Business and not descriptive of the VYGP Group or the
VYGP Business (including,  without limitation,  the facts and representations in
the Representation Letters and the Tax Rulings to the extent that they relate to
the VIGC Group or the  Retained  Business and do not relate to the VYGP Group or
the VYGP Business, and the plans, proposals, intentions and policies of the VIGC
Group and the Retained Business, and not of the VYGP Group or the VYGP Business)
were true,  correct and complete in all material  respects  when the Tax Rulings
were issued,  and will be true, correct and complete in all material respects on
the Distribution Date.

ARTICLE III

TAX RETURNS, TAX PAYMENTS AND TAX SHARING OBLIGATIONS

<PAGE>

         3.01 OBLIGATIONS TO FILE TAX RETURNS. (a) VIGC shall timely
file or cause to be filed all Tax  Returns  with  respect to the VYGP Group that
(i)  are  due  on  or  before  the  Distribution   Date  or  (ii)  are  for  any
Pre-Distribution  Period and are filed on a  consolidated,  combined  or unitary
basis and include any member of the VYGP Group,  on one hand,  and any member of
the VIGC Group, on the other hand,  (except,  in all cases,  with respect to any
member  of the VYGP  Group for which  VIGC  would not have  filed or cause to be
filed a Tax Return in accordance with past practice).  VYGP shall timely file or
cause to be timely filed any other Tax Return with respect to the VYGP Group.

         (b) VIGC shall  timely file or cause to be timely filed all Tax Returns
with respect to the VIGC Group.

         3.02 OBLIGATION TO REMIT TAXES. VIGC and VYGP shall each remit or cause
to be remitted any Taxes due in respect of any Tax Return it is required to file
or cause to be  filed  pursuant  to  Section  3.01,  and  shall be  entitled  to
reimbursement for such payments to the extent provided in Section 3.03.

         3.03 TAX SHARING  OBLIGATIONS AND PRIOR  AGREEMENTS.  (a) VYGP shall be
liable for and pay, and pursuant to Article XII of the Reorganization  Agreement
shall indemnify, defend, and hold harmless VIGC and the VIGC Indemnified Parties
from and against,  any and all Losses and Expenses  incurred or suffered by VIGC
or one or more of the VIGC Indemnified  Parties in connection with, relating to,
arising out of or due to, directly or indirectly (i) any VYGP Taxes and (ii) any
amount  determined to be VYGP's  liability  under  Section  3.04.  VYGP shall be
entitled  to any  refund of or credit  for Taxes for which  VYGP is  responsible
under this Section 3.03(a).

         (b) VIGC shall be liable for and pay,  and  pursuant  to Article XII of
the Reorganization Agreement shall indemnify, defend, and hold harmless VYGP and
the VYGP Indemnified  Parties from and against,  any and all Losses and Expenses
incurred or suffered by VYGP or one or more of the VYGP  Indemnified  Parties in
connection with,  relating to, arising out of, or due to, directly or indirectly
(i) any VIGC Taxes and (ii) any amount  determined to be VIGC's  liability under
Section  3.04.  VIGC shall be  entitled to any refund of or credit for Taxes for
which VIGC is responsible under this Section 3.03(b).

         (c) Except as set forth in this Agreement, the Reorganization Agreement
or any other Operating  Agreement and in consideration of the mutual indemnities
and  other  obligations  of  this  Agreement,  any  and all  prior  Tax  sharing
agreements  or practices  between any member of the VIGC Group and any member of
the VYGP  Group  shall be  terminated  with  respect to the VYGP Group as of the
Distribution Date.

         3.04 RESTRUCTURING TAXES; OTHER TAXES RELATING TO THE
CONTRIBUTION OR DISTRIBUTION.

         (a) VYGP and VIGC shall each be liable for 50% of  Restructuring  Taxes
that are imposed as a result of neither an VYGP Tainting Act nor a VIGC Tainting
Act. In the case of the imposition of a Restructuring Tax where there is both an
VYGP Tainting Act and a VIGC Tainting Act, and

<PAGE>

each  of the  VYGP  Tainting  Act and the  VIGC  Tainting  Act  would  alone  be
sufficient to result in the imposition of such  Restructuring Tax, VYGP and VIGC
shall  each be  liable  for  50% of such  Restructuring  Tax.  In the  case of a
Restructuring Tax that would not have been imposed but for the existence of both
an VYGP  Tainting Act and a VIGC Tainting Act, VYGP and VIGC shall be liable for
such Restructuring Tax to the extent the VYGP Tainting Act and the VIGC Tainting
Act, respectively, contributed to the imposition of such Restructuring Tax.

         (b) Except as  described in Section  3.04(a),  VYGP shall be liable for
Restructuring Taxes imposed as a result of an VYGP Tainting Act.

         (c) Except as  described in Section  3.04(a),  VIGC shall be liable for
Restructuring Taxes imposed as a result of a VIGC Tainting Act.

         (d) VIGC will determine the amount of sales, transfer,  V.A.T. or other
similar taxes or fees (including,  without limitation,  all real estate, patent,
copyright and trademark  transfer  taxes and real estate  recording fees but not
patent,  copyright,  and trademark  recording fees, but excluding  Restructuring
Taxes)  payable  in  connection  with  the  transactions   contemplated  by  the
Reorganization  Agreement (the  "Transaction  Taxes").  VIGC and VYGP shall each
file  promptly  and timely the Tax Returns for such  Transaction  Taxes with the
appropriate  taxing  authorities  and remit  payment of the  Transaction  Taxes.
Transaction Taxes shall be the liability of the Person who or which is primarily
liable therefore under applicable Tax law.

         3.05 PERIOD THAT INCLUDES THE DATE OF DISTRIBUTION. (a) To the extent
permitted by law or administrative  practice, the taxable year of the VYGP Group
shall be treated as closing at the close of the Distribution Date.

         (b) If it is necessary for purposes of this  Agreement to determine the
VYGP  Taxes or VIGC Taxes for a taxable  year that  begins on or before and ends
after the Distribution  Date and is not treated under Section 3.05(a) as closing
at the  close  of the  Distribution  Date,  the  determination  shall be made by
assuming  that such  taxable year ended on a "closing of the books" basis at the
close of the Distribution Date, except that exemptions, allowances or deductions
that are calculated on an annual basis shall be apportioned on a time basis.

         3.06 PAYMENTS IN RESPECT OF NET OPTION  DEDUCTIONS.  IF,  following the
Distribution  Date, VYGP provides to VIGC an unqualified  opinion of independent
tax counsel of national standing  selected by VYGP and reasonably  acceptable to
VIGC  concluding  (in form and  substance  reasonably  acceptable to VIGC) that,
based on a Change in Federal Tax Law, a Net Option  Deduction  will be available
to the VIGC  Affiliated  Group with respect to VYGP stock  options  exercised by
employees of any member of the VIGC Affiliated  Group after the date of such tax
opinion,  THEN for each taxable year of the VIGC  Affiliated  Group ending after
the date of such  opinion  (and  taking  into  account  only those VYGP  options
exercised after the date of such opinion) VIGC shall remit to VYGP for each such
taxable  year (A) the  excess,  if any, of (i) the  aggregate  amount of federal
income  taxes  that would have been  payable by the VIGC  Affiliated  Group with
respect to such taxable year if the Net Option Deduction had been zero over (ii)
the  aggregate  amount of  federal  income  taxes  actually  payable by the VIGC
Affiliated Group with respect to such

<PAGE>

taxable  year  minus  (B) any tax or  penalty  other  than  federal  income  tax
(including,  but not limited to, FICA,  FUTA,  and other similar taxes) borne by
any member of the VIGC  Affiliated  Group with respect to such taxable year as a
result of the exercise, after the date of such opinion, of VYGP stock options by
employees of any member of the VIGC  Affiliated  Group. At the election of VIGC,
VIGC's  remittance  with  respect to a taxable  year shall be  conditioned  upon
confirmation  from  independent  tax  counsel  that no  change  in law or  other
circumstance  has  occurred  that  would  render the  conclusion  reached in the
original tax opinion to be no longer  correct.  VIGC shall remit amounts to VYGP
required  by this  Section  3.06 with  respect to a taxable  year as promptly as
practicable following the date the final income tax return for such taxable year
is filed by VIGC. If any Net Option Deduction for which payment has been made by
VIGC  pursuant to this  Section  3.06 is  subsequently  reduced,  eliminated  or
deferred, VYGP shall promptly indemnify VIGC for all Losses and Expenses arising
as a result of such reduction, elimination or deferral.

ARTICLE IV

PAYMENTS

         4.01  GENERAL  TAX  PAYMENTS.  With  respect to any Taxes for which one
party (the  "Liable  Party")  is liable  under  Section  3.03 and that are to be
remitted  in  connection  with Tax  Returns to be filed by the other  party (the
"Filing Party") after the Distribution  Date pursuant to Sections 3.01 and 3.02,
(i) upon the  request  of the Filing  Party,  the Liable  Party  shall  promptly
provide to the Filing Party all information necessary to enable the Filing Party
to file such Tax Returns and (ii)  assuming  compliance by the Liable Party with
the Liable Party's obligations under clause (i) (or written waiver by the Filing
Party of such compliance),  the Filing Party shall, not later than ten (10) days
prior to the due date for  remitting  such Taxes (or,  if the due date is within
forty-five  (45) days after the  Distribution  Date,  as promptly  following the
Distribution  Date as possible)  provide the Liable Party with a written request
showing in  reasonable  detail  the  calculation  of the  amount of such  Liable
Party's  Taxes (and any other  amounts)  owing by the Liable Party to the Filing
Party  pursuant  to this  Agreement.  The Liable  Party  shall have the right to
object in writing  to such  calculation  on or before  sixty (60) days after the
date on which such request is provided to the Liable Party,  on the grounds that
there is substantial authority that such calculation is incorrect; provided that
if the Liable Party so objects,  (i) the Filing Party and the Liable Party shall
promptly submit the dispute to an independent  accounting or law firm acceptable
to both the Filing  Party and the  Liable  Party for  prompt  resolution,  whose
decision  shall be final and binding on the Filing  Party and the Liable  Party,
and (ii) the party  that such  accounting  or law firm  determines  has lost the
dispute  shall pay all of the fees and  expenses  incurred  in  connection  with
submitting  such  dispute.  The Liable  Party shall pay to the Filing  Party any
amount  not in  dispute on or before the  thirtieth  (30th)  day  following  the
receipt of such request by the Liable Party, with additional  amounts to be paid
by the Liable  Party  (together  with  interest at the  Applicable  Federal Rate
accruing from the date on which such Return is filed)  promptly upon  resolution
of any objection.

         4.02 OTHER  PAYMENTS.  Other payments due to a party under Section 3.03
shall be due not later than twenty (20) days after the receipt or crediting of a
refund or the receipt of notice of a Final  Determination to the effect that the
indemnified party is liable for an indemnified cost, together with interest at a
rate  equal  to  the  Applicable  Federal  Rate  from  the  date  on  which  the
indemnifying party receives such receipt, credit or notice.

<PAGE>

         4.03 NOTICE.  VIGC and VYGP shall give each other prompt written notice
of any payment that may be due under this Agreement.

ARTICLE V
TAX AUDITS

         5.01 GENERAL.  Except as otherwise provided in this Agreement,  each of
VYGP and VIGC (as the case may be,  the  "Controlling  Party")  shall  have sole
responsibility  for all audits or other  proceedings with respect to Tax Returns
that it is required to file under  Section  3.01.  Except as provided in Section
5.03,  the  Controlling  Party shall have the sole right to contest the audit or
proceeding and to employ advisors of its choice.

         5.02 INDEMNIFIED CLAIMS IN GENERAL.  VIGC or VYGP shall promptly notify
the other in writing upon the receipt of an actual  notice of  assessment by the
relevant  Taxing  authority of any proposed  adjustment to a Tax Return that may
result in liability of the other party (the "Indemnitor")  under this Agreement.
If the Indemnitor is not also the Controlling Party, the Controlling Party shall
provide  the  Indemnitor  with  information  about the nature and amounts of the
proposed  adjustments  and,  subject to additional  rights of the  Indemnitor in
certain  circumstances  under Section 5.03 of this  Agreement,  shall permit the
Indemnitor to  participate in the  proceeding at the  Indemnitor's  own expense;
provided, however, that the Controlling Party shall not be required to indemnify
the  Indemnitor  if the  Controlling  Party  fails to  notify  or  provide  such
information to the  Indemnitor,  unless the Indemnitor is materially  prejudiced
thereby.  The Indemnitor shall pay all (or, in the case of  Restructuring  Taxes
for which liability is shared under Section 3.04(a) of this Agreement, a portion
based on the Indemnitor's share of such Restructuring Taxes) reasonable expenses
(including,  but not  limited to,  legal and  accounting  fees)  incurred by the
Controlling  Party in connection with the assessment or adjustment  within seven
(7) days after a written request by the Controlling Party.

         5.03  CERTAIN  FEDERAL  INCOME TAX CLAIMS.  (a) Any issues  (other than
issues  relating to  Restructuring  Taxes for which  liability  is shared  under
Section  3.04(a),  which shall be excluded  from the  provisions of this Section
5.03) raised by the IRS in any Tax inquiry, audit,  examination,  investigation,
dispute,  litigation or other  proceeding  that would result in liability to the
Indemnitor  under this  Agreement  that in the  aggregate  would equal or exceed
$250,000  with  respect to any taxable  year are defined as a Claim (a "Claim").
Except as provided in Section 5.03(d) and notwithstanding any other provision of
this  Agreement  that may be construed to the contrary,  the  Controlling  Party
agrees to contest any Claim and not to settle any Claim  without  prior  written
consent of the Indemnitor, provided that (i) the Controlling Party shall provide
notice to Indemnitor  pursuant to Section 5.02 of any Claim,  (ii) within thirty
(30) days after such notice is received by the Indemnitor,  the Indemnitor shall
request in writing that such Claim be contested and the Indemnitor shall provide
an opinion of independent tax counsel, selected by the Indemnitor and reasonably
acceptable to the  Controlling  Party, to the effect that it is more likely than
not  that a  Final  Determination  will be  substantially  consistent  with  the
Indemnitor's  position relating to such Claim,  (iii) the Indemnitor shall agree
to pay (and shall pay) on demand all  out-of-pocket  costs,  losses and expenses
(including,  but not limited to, legal and accounting  fees) paid or incurred by
the Controlling  Party in connection  with  contesting such Claim,  and (iv) the
Controlling Party, after reasonable

<PAGE>

consultation  with the Indemnitor,  shall  determine in the Controlling  Party's
sole  discretion  the nature of all  actions to be taken to contest  such Claim,
including (x) whether any action to contest such Claim shall initially be by way
of judicial or  administrative  proceeding,  or both, (y) whether any such Claim
shall be  contested  by  resisting  payment  thereof  or by paying  the same and
seeking a refund thereof,  and (z) the court or other judicial body before which
judicial action, if any, shall be commenced. To the extent the Indemnitor is not
participating,  the  Controlling  Party  shall keep the  Indemnitor  (and,  upon
request by the  Indemnitor,  its  counsel)  informed  as to the  progress of the
contest.

         (b) If the  Indemnitor  requests  that the  Controlling  Party accept a
settlement  of a  Claim  offered  by the  IRS  and if  such  Claim  may,  in the
reasonable  discretion of the Controlling Party, be settled without  prejudicing
any claims the IRS may have with respect to matters  unrelated to the Claim, the
Controlling  Party shall either accept such  settlement  offer or agree with the
Indemnitor that the  Indemnitor's  liability with respect to such Claim shall be
limited  to the  lesser  of (i) an  amount  calculated  on  the  basis  of  such
settlement  offer plus interest owed to the IRS on the date of eventual  payment
or (ii) the amount calculated on the basis of a Final Determination.

         (c) If the  Controlling  Party  shall  elect to pay the Tax claimed and
seek a refund,  the Indemnitor  shall lend sufficient  funds on an interest-free
basis to the  Controlling  Party (with no net after-tax cost to the  Controlling
Party), to cover any applicable indemnity obligations of the Indemnitor.  To the
extent such refund claim is ultimately  disallowed,  the loan or portion thereof
equal to the amount of the refund claim so disallowed  shall be applied  against
the  Indemnitor's  obligation  to  make  indemnity  payments  pursuant  to  this
Agreement.  To the extent such refund claim is allowed,  the  Controlling  Party
shall pay to the Indemnitor all amounts  advanced to the Controlling  Party with
respect to the indemnity  obligation within ten (10) days of the receipt of such
refund (or if the Controlling  Party would have received such refund but for the
existence of a  counterclaim  or other claim not  indemnified  by the Indemnitor
under  this  Agreement,  within  ten (10)  days of the final  resolution  of the
contest), plus an amount equal to any interest received (or that would have been
received) from the IRS that is properly attributable to such amount.

         (d) Except as provided below, the Controlling  Party shall not settle a
Claim that the  Indemnitor  is  entitled  to require  the  Controlling  Party to
contest  under  Section  5.03(a)  without  the  prior  written  consent  of  the
Indemnitor.  At any time,  whether before or after commencing to take any action
pursuant to this Section 5.03 with respect to any Claim,  the Controlling  Party
may decline to take action with  respect to such Claim and may settle such Claim
without the prior written  consent of the Indemnitor by notifying the Indemnitor
in writing that the Indemnitor is released from its obligations to indemnify the
Controlling Party with respect to such Claim (which  notification  shall release
the  Indemnitor  from such  obligations  except to the extent the Indemnitor has
agreed in writing that it would be willing to have its  liability  calculated on
the basis of a settlement  offer, as provided in Section 5.03(b),  at that point
in the contest) and with respect to any Claim  related to such Claim or based on
the  outcome  of such  Claim.  If the  Controlling  Party  settles  any Claim or
otherwise takes or declines to take any action  pursuant to this paragraph,  the
Controlling  Party shall pay to the  Indemnitor  any amounts paid or advanced by
the  Indemnitor  with respect to such Claim  (other than amounts  payable by the
Indemnitor in connection with a settlement  offer pursuant to Section  5.03(b)),
plus interest attributable to such amounts.

<PAGE>

ARTICLE VI

COOPERATION

         6.01  GENERAL.  VIGC and VYGP  shall  cooperate  with each other in the
filing of any Tax Returns and the conduct of any audit or other  proceeding  and
each shall execute and deliver such powers of attorney and make  available  such
other  documents  as are  reasonably  necessary  to carry out the intent of this
Agreement.  Each party  agrees to notify the other party in writing of any audit
adjustments  that do not result in Tax liability but can be reasonably  expected
to affect Tax  Returns of the other  party,  or any of its  Subsidiaries,  for a
Post-Distribution  Period.  Each  party  agrees  to treat the  Contribution  and
Distribution  for all income Tax purposes as not causing the  recognition of any
income,  gain or loss  (except  with  respect to the  payment of cash in lieu of
fractional shares).

         6.02 COOPERATION  WITH RESPECT TO TAX RETURN FILINGS,  EXAMINATIONS AND
TAX RELATED  CONTROVERSIES.  (a) In addition to any obligations imposed pursuant
to the  Reorganization  Agreement,  each  member of the VIGC Group  shall  fully
cooperate with VYGP and its  representatives,  in a prompt and timely manner, in
connection with (i) the  preparation and filing of and (ii) any inquiry,  audit,
examination,  investigation,  dispute, or litigation  involving,  any Tax Return
required to be filed by VYGP pursuant to this Agreement, by or for any member of
the VYGP Group.

         (b) VYGP shall fully cooperate with VIGC and its representatives,  in a
prompt and timely manner,  in connection  with (i) the preparation and filing of
and (ii) any inquiry, audit, examination,  investigation, dispute, or litigation
involving,  any  Tax  Return  required  to be  filed  by VIGC  pursuant  to this
Agreement.  Such  cooperation  shall  include,  but not be  limited  to, (x) the
execution  and  delivery  to VIGC by VYGP of any power of  attorney  required to
allow VIGC and its counsel to  participate  in or control any inquiry,  audit or
other administrative proceeding and to assume the defense or prosecution, as the
case may be, of any  suit,  action or  proceeding  pursuant  to the terms of and
subject  to the  conditions  set forth in Article V of this  Agreement,  and (y)
making available to VIGC,  during normal business hours, and within fifteen (15)
days of any written request therefore,  all books, records and information,  and
the assistance of all officers and employees,  necessary or useful in connection
with any Tax inquiry, audit, examination,  investigation, dispute, litigation or
any other matter.

ARTICLE VII
RETENTION OF RECORDS; ACCESS

The VIGC Group and the VYGP Group shall:

         (a)  retain  (for a  minimum  of five (5)  years)  records,  documents,
accounting data and other  information  (including  computer data) necessary for
the  preparation  and filing of all Tax  Returns in respect of Taxes of the VIGC
Group or the VYGP Group or for the audit of such Tax Returns; and

         (b) give to the other  reasonable  access to such  records,  documents,
accounting  data and  other  information  (including  computer  data) and to its
personnel  (insuring  their  cooperation)  and premises,  for the purpose of the
current or potential review or audit of such Tax Returns to the extent relevant

<PAGE>

to an obligation or liability of a party under this Agreement or applicable law.
At any time after the Distribution  Date that the VYGP Group proposes to destroy
such records,  documents,  accounting data or other information,  the VYGP Group
shall first  notify  VIGC in writing and VIGC shall be entitled to receive  such
records,  documents,  accounting  data  or  other  information  proposed  to  be
destroyed.

ARTICLE VIII

DISPUTES

         If VIGC and VYGP cannot  agree on any  calculation  of any  liabilities
under this Agreement,  such calculation shall be made by any independent  public
accounting  firm  acceptable  to both VIGC and VYGP.  The  decision of such firm
shall be final and binding.  The fees and expenses  incurred in connection  with
such  calculation  shall be borne by the  party  that  such  independent  public
accounting firm determines has lost the dispute.

ARTICLE IX
TERMINATION OF LIABILITIES

         Notwithstanding any other provision in this Agreement,  any liabilities
determined under this Agreement shall survive indefinitely.

ARTICLE X
MISCELLANEOUS PROVISIONS

         It is acknowledged  that, as set forth more fully in the Reorganization
Agreement,  (i) Transferred  Assets include any right,  title or interest in any
tax refund,  credit or benefit to which VYGP is entitled in accordance  with the
terms of this Agreement,  (ii) Assumed  Liabilities  include all liabilities for
which  VYGP is liable in  accordance  with the  terms of this  Agreement,  (iii)
Retained Assets include any right,  title or interest of VIGC in any tax refund,
credit or benefit to which VIGC is entitled in accordance with the terms of this
Agreement,  and (iv) Retained Liabilities include all liabilities for which VIGC
is  liable  in  accordance  with the  terms  of this  Agreement.  It is  further
acknowledged that rights,  obligations and indemnification  with respect thereto
are set  forth  in the  Reorganization  Agreement.  Accordingly,  it is  further
acknowledged that Articles XII, XIII, XIV and XV of the Reorganization Agreement
shall govern, as relevant, this Agreement as if the Reorganization Agreement and
this  Agreement  were a single  agreement;  provided,  that to the extent of any
inconsistency  between the provisions of this  Agreement and such  provisions of
the  Reorganization  Agreement,  the provisions of this Agreement shall apply in
applying this Agreement.

         IN  WITNESS  WHEREOF,  the  parties  hereto  have  duly  executed  this
Agreement as of the day and year first above written.

         VIGC

         By /s/John Hower

<PAGE>

         Name: John Hower
         Title: Director

         VYGP

         By /s/ John Southerland
         Name: John Southerland
         Title: DirectorEXHIBIT 10.6

                           VOYAGER INTERNET GROUP .COM
                         INTELLECTUAL LICENSE AGREEMENT
                               (VIGC as Licensor)

         This  LICENSE  AGREEMENT  is  entered  into  and  is  effective  as  of
_____________  day of  _________________,  1999 by and between Voyager  Internet
Group . Com a Nevada  Corporation,  having its  principal  place of  business in
Carlsbad  Ca  ("VIGC"  or   "Licensor"),   and  Voyager  Group  Inc  a  Delaware
corporation,  having its principal place of business in Carlsbad,  Ca ("VYGP" or
"Licensee").

RECITALS

         WHEREAS, VIGC provides,  inter alia,  information technology consulting
and strategic business consulting services that help clients improve operations,
transform customer relationships and build and enhance customer loyalty (as more
fully described in Exhibit A to the Reorganization  Agreement defined below, the
"VYGP Business");

         WHEREAS,  pursuant to a  Reorganization  Agreement dated  _____________
(the  "Reorganization  Agreement"),  VIGC has agreed to transfer and assign,  or
cause to be transferred and assigned,  to VYGP  substantially  all of the assets
and  properties  of the VYGP  Business  held by VIGC  and/or  one or more of its
Subsidiaries,  and VYGP has agreed to  assume,  or cause to be assumed by one or
more of its Subsidiaries,  certain liabilities and obligations arising out of or
relating to the VYGP Business;

         WHEREAS,  pursuant  to  the  transactions  described  above,  VIGC  has
transferred to VYGP certain  software,  interfaces,  methodologies,  copyrights,
inventions,  technology,  trade secrets,  know-how and related rights, which are
primarily utilized in or related to the VYGP Business.

         WHEREAS, VIGC has retained those software,  interfaces,  methodologies,
copyrights,  inventions, technology, trade secrets, know-how and related rights,
which are used primarily in its retained business.

         WHEREAS,  Licensor  desires to grant, and Licensee desires to accept, a
nonexclusive,  royalty free,  worldwide,  perpetual license to use, manufacture,
make, have made, sell,  sublicense,  copy,  create  derivative works based upon,
modify,  and otherwise  exploit the above software,  interfaces,  methodologies,
copyrights,  inventions, technology, trade secrets, know-how and related rights,
according to the terms and conditions set forth below.

         NOW, THEREFORE, in consideration of the mutual covenants and agreements
hereinafter  set  forth,  and for other  good and  valuable  consideration,  the
receipt and sufficiency of which are hereby acknowledged,  Licensee and Licensor
agree as follows:

<PAGE>

ARTICLE I

DEFINITIONS

         Unless otherwise defined herein, each capitalized term used herein that
is defined in the Reorganization  Agreement shall have the meaning specified for
such term in the Reorganization Agreement.

         SECTION  1.01.  "Agreement"  shall mean this License  Agreement and any
attached Exhibits.

         SECTION 1.02.  "Copyrights" shall mean all copyrights,  both registered
and  unregistered,  which are proprietary to Licensor and which were used in the
VYGP Business immediately prior to the Effective Date.

         SECTION 1.03. "Effective Date" shall mean the date of this Agreement.

         SECTION 1.04.  "Indemnified  Party" shall mean a party that is entitled
to indemnification pursuant to ARTICLE VIII of this Agreement.

         SECTION 1.05. "Indemnifying Party" shall mean a party that obligated to
indemnify an Indemnified Party pursuant to ARTICLE VIII of this Agreement.

         SECTION 1.06.  "Intellectual  Property Rights" shall mean all Software,
Methodologies,   Interfaces,   Copyrights,   and  all  business  and   technical
information, nonpatented inventions, discoveries, processes, formulations, trade
secrets, know-how, technical data and other intellectual property rights and all
related  rights  proprietary  to Licensor used in the VYGP Business  immediately
prior to the  Effective  Date  which  have not  otherwise  been  transferred  to
Licensee,  including, without limitation, the interfaces described in Exhibit 1,
attached hereto and incorporated herein.

         SECTION 1.07.  "Interfaces"  shall mean the software  programs that are
proprietary to Licensor which create  interfaces  between the Software and third
party  software  programs  used in the VYGP  Business  immediately  prior to the
Effective  Date,  including,  without  limitation,  the interfaces  described in
Exhibit 1, attached hereto and incorporated herein.

         SECTION   1.08.   "Methodologies"   shall   mean   the   methodologies,
architectures,   processes,   algorithms   that  are  proprietary  to  Licensor,
including,  without  limitation all related trade secrets and know-how,  used in
the VYGP Business  immediately prior to the Effective Date,  including,  without
limitation,  the  methodologies  described  in  Exhibit 1,  attached  hereto and
incorporated herein.

         SECTION 1.09. "Software" shall mean the computer software programs that
are  proprietary  to Licensor,  in source code and object code form,  including,
without limitation,  all related source diagrams,  flow charts,  specifications,
documentation  and all other  materials and  documentation  necessary to allow a
reasonably skilled third party programmer or technician to maintain,  support or
enhance  the  Software,  used in the  VYGP  Business  immediately  prior  to the
Effective Date,  including,  without limitation,  the computer software programs
described in Exhibit

<PAGE>

1 attached hereto and incorporated herein.

ARTICLE II

LICENSE

         SECTION 2.01.  Grant of License.  Subject to the terms of SECTION 10.02
herein,  Licensor hereby grants,  and Licensee  hereby accepts,  a nonexclusive,
royalty-free, worldwide, perpetual license to use, manufacture, make, have made,
sell,  sublicense,  copy,  create  derivative  works  based  upon,  modify,  and
otherwise   exploit   the   Intellectual    Property   Rights.   The   foregoing
notwithstanding,   Licensee  may  only  use  the  Intellectual  Property  Rights
designated in Exhibit 1 as  "Nontransferable"  for Licensee's  internal business
purposes.

         SECTION 2.02. Improvements. The license granted herein does not include
any  improvements,   enhancements,   new  versions,   new  releases,   or  other
modifications (collectively, "Improvements") to the Intellectual Property Rights
created or developed by Licensor subsequent to the Effective Date. Neither party
shall have an obligation to provide or otherwise disclose  Improvements  created
or developed by that party subsequent to the Effective Date to the other party.

         SECTION 2.03. DISCLAIMER OF WARRANTY.  ALL INTELLECTUAL PROPERTY RIGHTS
ARE BEING LICENSED ON AN "AS IS, WHERE IS" BASIS WITHOUT ANY  REPRESENTATION  OR
WARRANTY OF MERCHANTABILITY,  FITNESS FOR A PARTICULAR  PURPOSE,  MARKETABILITY,
TITLE, VALUE,  FREEDOM FROM ENCUMBRANCE OR ANY OTHER REPRESENTATION OR WARRANTY,
EXPRESS OR IMPLIED,  AND  LICENSEE  SHALL BEAR THE ECONOMIC AND LEGAL RISKS THAT
ANY GRANT OF LICENSE OF SUCH  INTELLECTUAL  PROPERTY  RIGHTS  SHALL  PROVE TO BE
INSUFFICIENT OR THAT LICENSOR'S TITLE TO ANY SUCH  INTELLECTUAL  PROPERTY RIGHTS
SHALL BE OTHER THAN GOOD AND MARKETABLE AND FREE OF ENCUMBRANCES.

ARTICLE III

TRAINING AND ASSISTANCE

         SECTION  3.01.  Provision  of  Assistance.  If  Licensee  requires  the
reasonable assistance of Licensor's personnel with respect to the rights granted
to Licensee in the Intellectual  Property Rights,  whether by means of training,
consultation  or  otherwise,  upon  receiving a written  request from  Licensee,
Licensor  will  provide to Licensee  personnel  in  reasonable  numbers and with
sufficient  expertise to meet  Licensee's  reasonable  requirements.  Licensor's
obligations  under this SECTION 3.01 to provide  assistance  will expire on June
30, 2000.

         SECTION 3.02. Payment for Services.  Licensee will pay for the services
of the above  personnel at a rate to be mutually agreed upon, but in no event at
any higher rate than  Licensor's  standard  rate for such  personnel,  and shall
reimburse  Licensor for reasonable out of pocket expenses  incurred in providing
such services.

<PAGE>

ARTICLE IV

DISCLOSURE

         SECTION  4.01. To the extent not already  done,  Licensor  will, on the
Effective Date and  thereafter on receiving a request from Licensee,  provide to
Licensee any and all materials,  documents,  data, lists, drawings,  schematics,
formulae and other information (whether in written,  electronic or other format)
which were created on or before the  Effective  Date as Licensee may  reasonably
require  with  respect to the rights  granted to  Licensee  in the  Intellectual
Property Rights.

ARTICLE V

TERM AND TERMINATION

         SECTION  5.01.  Term of License.  The license  granted in ARTICLE II of
this  Agreement  shall  continue in full force and effect  until  terminated  in
accordance with the terms of this Agreement.

         SECTION 5.02.  Termination of License. This Agreement may be terminated
upon 45 days written notice by either party if the other party is in breach of a
material term of this Agreement provided that, in the case of a breach, which is
capable of remedy,  such breach has not been remedied  within 45 days of receipt
of that written notice.

         SECTION 5.03.  Survival of Obligations.  In the event of termination of
this Agreement,  ARTICLE I, ARTICLE VII,  ARTICLE IX, and ARTICLE X will survive
and remain in force.

ARTICLE VI

OWNERSHIP

         SECTION 6.01. Licensor's Rights. Licensee acknowledges that Licensor is
the sole and  exclusive  owner of all right,  title and  interest  in and to the
Intellectual  Property Rights.  Nothing contained herein shall create, nor shall
be construed  as, an  assignment  of any right,  title or interest in or to such
Intellectual  Property  Rights  other than as  granted  in ARTICLE  II; it being
acknowledged  that  all  other  right,   title  and  interest  in  and  to  such
Intellectual Property Rights, is expressly reserved by Licensor. Licensee agrees
that it will do nothing  inconsistent with Licensor's ownership of, or rights in
such  Intellectual  Property  Rights,  and  that  all use of  such  Intellectual
Property  Rights,  shall  inure to the  benefit  of,  and be on behalf  of,  the
Licensor.

Subject to the provisions of ARTICLE VII,  Licensor,  at its expense,  agrees to
take all steps reasonably necessary to protect, enforce or otherwise maintain in
full  force  and  effect  such  Intellectual  Property  Rights,  as  applicable,
including,  without  limitation,  the filing of any  required  renewals  and the
payment of any  required  fees,  taxes or other  payments  that may become  due.
Licensee  shall  cooperate  with  Licensor  in  connection  with  such  steps at
Licensor's  reasonable  request and at Licensor's  expense.  Licensor  shall not
allow any registration or application for any such Intellectual  Property Rights
to lapse without prior written notice to Licensee. If Licensor so notifies

<PAGE>

Licensee, (a) Licensee has the right, but not the obligation to take such steps,
at  Licensee's  expense and in  Licensor's  name,  if  necessary,  to protect or
maintain such  Intellectual  Property  Rights,  and (b) Licensor shall cooperate
with Licensee at Licensee's reasonable request and at Licensee's expense.

         SECTION 6.02. Markings.  Licensee agrees that any products or processes
manufactured, made, offered, sold or otherwise distributed by it pursuant to the
license(s)  granted  hereunder  shall bear a legal notice in such form as may be
prescribed  by law or otherwise as  reasonably  prescribed  by the Licensor from
time to time.

ARTICLE VII

INFRINGEMENT

         SECTION 7.01. Notice of Infringement.  Each party will notify the other
of any  claim,  action,  threat  or  situation  in  which it  believes  that the
Intellectual  Property Rights are or may be infringed by a third party. Licensor
shall have a reasonable  amount of time to  investigate  the situation and shall
inform Licensee in writing whether it intends to enforce its rights against such
third party.

         SECTION 7.02.  Enforcement by Licensor.  If Licensor decides to enforce
its rights,  it shall do so at its expense and  Licensee  shall  cooperate  with
Licensor at Licensor's  reasonable request and expense.  Licensee shall have the
right to participate in such  enforcement  with counsel of its choice,  but such
participation shall be at its expense unless requested by Licensor.

         SECTION  7.03.  Enforcement  by  Licensee.  If Licensor  decides not to
enforce its rights,  Licensee may choose to do so at its own expense.  In such a
situation,  Licensor  shall  cooperate  with Licensee at  Licensee's  reasonable
request and expense  and  Licensee  shall have the right to bring any actions in
Licensor's  name, if necessary.  Licensor shall have the right to participate in
such enforcement with counsel of its choice, but such participation  shall be at
its expense unless requested by Licensee.

         SECTION  7.04.  Infringement  of Third Party  Rights.  If either  party
becomes aware of any allegation,  claim, actions or threats brought by any third
party on the grounds that any of the  Intellectual  Property  Rights  infringe a
third  party's  rights  they  shall  notify  the other  immediately.  If a final
injunction  is obtained  against  Licensee's  use of the  Intellectual  Property
Rights by reason of such  infringement,  or if in Licensor's  reasonable opinion
the Intellectual Property Rights are likely to become the subject of a claim for
such  infringement,  then either party may terminate this Agreement upon 15 days
written  notice  with  respect to the  Intellectual  Property  Right that is the
subject of such infringement claim.

ARTICLE VIII

INDEMNITY

         SECTION 8.01. By Licensee.  Licensee shall  indemnify,  defend and hold
harmless Licensor and each of its Affiliates, directors, officers, employees and
agents, and each of the heirs, executors,

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successors  and assigns of any of the  foregoing  (collectively,  the  "Licensor
Indemnified  Parties"),  from  and  against  any and all  expenses  incurred  in
connection with investigating, defending or asserting any claim, action, suit or
proceeding incident to any matter indemnified against hereunder (including court
filing  fees,  court  costs,  arbitration  fees  or  costs,  witness  fees,  and
reasonable  fees and  disbursements  of  legal  counsel,  investigators,  expert
witnesses,  consultants,  accountants  and  other  professionals)  (hereinafter,
"Expenses") and any and all losses, costs, obligations,  liabilities, settlement
payments,  awards,  judgments,   fines,  penalties,   damages,  fees,  expenses,
deficiencies,  claims or other  charges,  absolute  or  contingent,  matured  or
unmatured,  liquidated or unliquidated,  accrued or unaccrued,  known or unknown
(including,  without  limitation,  the  costs and  expenses  of any and all such
actions, threatened actions, demands,  assessments,  judgments,  settlements and
compromises  relating  thereto  and  attorneys'  fees  and any and all  expenses
whatsoever reasonably incurred in investigating,  preparing or defending against
any such actions or threatened  actions)  ("hereinafter,  "Losses")  incurred or
suffered by Licensor (and/or one or more of the Licensor  Indemnified  Parties),
in  connection  with,  relating  to,  arising  out of or  due  to,  directly  or
indirectly, claims, causes of actions and demands based upon the use by Licensee
of the Intellectual Property Rights.

         SECTION 8.02. By Licensor.  Licensor shall  indemnify,  defend and hold
harmless Licensee and each of its Affiliates, directors, officers, employees and
agents, and each of the heirs,  executors,  successors and assigns of any of the
foregoing (collectively,  the "Licensee Indemnified Parties"),  from and against
any and all  Expenses  and any and all Losses  incurred  or suffered by Licensee
(and/or one or more of the Licensee  Indemnified  Parties),  in connection with,
relating to, arising out of or due to, directly or indirectly, claims, causes of
actions and demands based upon the use by Licensor of the Intellectual  Property
Rights.

         SECTION 8.03. Procedures for Indemnification of Third Party Claims.

         (a) If any third party shall make any claim or commence any arbitration
proceeding or suit (collectively, a "Third Party Claim") against any one or more
of the Indemnified Parties with respect to which an Indemnified Party intends to
make any  claim for  indemnification  against  Licensor  under  SECTION  8.01 or
against Licensee under SECTION 8.02, such Indemnified  Party shall promptly give
written notice to the  Indemnifying  Party  describing such Third Party Claim in
reasonable detail, and the following provisions shall apply. Notwithstanding the
foregoing,  the failure of any Indemnified Party to provide notice in accordance
with this subsection (a) shall not relieve the related Indemnifying Party of its
obligations under this ARTICLE VIII, except to the extent that such Indemnifying
Party is actually prejudiced by such failure to provide notice.

         (b) The Indemnifying Party shall have 20 business days after receipt of
the notice referred to in subsection (a) above to notify the  Indemnified  Party
that it elects to conduct and control the defense of such Third Party Claim.  If
the Indemnifying Party does not give the foregoing notice, the Indemnified Party
shall have the right to defend,  contest,  settle or compromise such Third Party
Claim in the exercise of its exclusive  discretion  subject to the provisions of
subsection (c) below, and the Indemnifying Party shall, upon request from any of
the Indemnified Parties,  promptly pay to such Indemnified Parties in accordance
with the other  terms of this  subsection  (b) the amount of any Expense or Loss
resulting from their liability to the third party claimant. If the Indemnifying

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Party gives the foregoing notice, the Indemnifying Party shall have the right to
undertake,  conduct and control,  through counsel  reasonably  acceptable to the
Indemnified  Party, and at its sole expense,  the conduct and settlement of such
Third  Party  Claim,  and  the  Indemnified   Party  shall  cooperate  with  the
Indemnifying Party in connection  therewith,  provided that (i) the Indemnifying
Party shall not thereby permit any lien,  encumbrance or other adverse charge to
thereafter  attach to any asset of any Indemnified  Party; (ii) the Indemnifying
Party shall not thereby permit any  injunction  against any  Indemnified  Party;
(iii) the  Indemnifying  Party shall  permit the  Indemnified  Party and counsel
chosen by the Indemnified  Party and reasonably  acceptable to the  Indemnifying
Party to monitor such conduct or settlement  and shall  provide the  Indemnified
Party and such counsel with such information regarding such Third Party Claim as
either  of  them  may  reasonably  request  (which  request  may be  general  or
specific),  but the fees and expenses of such counsel (including allocated costs
of in-house counsel and other personnel) shall be borne by the Indemnified Party
unless (1) the Indemnifying  Party and the Indemnified Party shall have mutually
agreed to the  retention  of such  counsel or (2) the named  parties to any such
Third Party Claim include the Indemnified  Party and the Indemnifying  Party and
in the reasonable opinion of counsel to the Indemnified Party  representation of
both parties by the same counsel would be inappropriate  due to actual or likely
conflicts of interest between them, in either of which cases the reasonable fees
and  disbursements  of counsel for such Indemnified  Party (including  allocated
costs of  in-house  counsel  and other  personnel)  shall be  reimbursed  by the
Indemnifying  Party to the Indemnified  Party; and (iv) the  Indemnifying  Party
shall agree promptly to reimburse to the extent required under this ARTICLE VIII
the Indemnified  Party for the full amount of any Expense or Loss resulting from
such Third  Party  Claim and all related  expenses  incurred by the  Indemnified
Party.  In no event shall the  Indemnifying  Party,  without  the prior  written
consent of the Indemnified  Party,  settle or compromise any claim or consent to
the entry of any judgment that does not include as an unconditional term thereof
the giving by the claimant or the plaintiff to the  Indemnified  Party a release
from all liability in respect of such claim.

         If the  Indemnifying  Party shall not have  undertaken  the conduct and
control  of the  defense  of any  Third  Party  Claim  as  provided  above,  the
Indemnifying  Party shall nevertheless be entitled through counsel chosen by the
Indemnifying Party and reasonably acceptable to the Indemnified Party to monitor
the  conduct or  settlement  of such  claim by the  Indemnified  Party,  and the
Indemnified  Party shall  provide the  Indemnifying  Party and such counsel with
such  information  regarding  such  Third  Party  Claim  as  either  of them may
reasonably request (which request may be general or specific), but all costs and
expenses  incurred  in  connection  with such  monitoring  shall be borne by the
Indemnifying Party.

         (c) So long as the  Indemnifying  Party is  contesting  any such  Third
Party Claim in good  faith,  the  Indemnified  Party shall not pay or settle any
such Third Party Claim.  Notwithstanding  the foregoing,  the Indemnified  Party
shall have the right to pay or settle any such Third Party Claim,  provided that
in such event the Indemnified Party shall waive any right to indemnity therefore
by the Indemnifying  Party, and no amount in respect thereof shall be claimed as
an Expense or a Loss under this subsection (c).

         If the Indemnifying Party shall have undertaken the conduct and control
of the  defense of any Third  Party Claim as  provided  above,  the  Indemnified
Party, on not less than 30 days prior written

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notice to the  Indemnifying  Party,  may make settlement  (including  payment in
full) of such Third Party Claim,  and such settlement  shall be binding upon the
Parties  for  the  purposes  hereof,   unless  within  said  30-day  period  the
Indemnifying  Party shall have requested the  Indemnified  Party to contest such
Third Party Claim at the expense of the  Indemnifying  Party. In such event, the
Indemnified  Party shall promptly comply with such request and the  Indemnifying
Party shall have the right to direct the defense of such claim or any litigation
based  thereon  subject  to all of  the  conditions  of  subsection  (b)  above.
Notwithstanding  anything  in  this  subsection  (c)  to  the  contrary,  if the
Indemnified  Party,  in the belief  that a claim may  materially  and  adversely
affect  it other  than as a result of money  damages  or other  money  payments,
advises the  Indemnifying  Party that it has  determined to settle a claim,  the
Indemnified  Party  shall  have the right to do so at its own cost and  expense,
without any requirement to contest such claim at the request of the Indemnifying
Party,  but without any right under the  provisions of this  subsection  (c) for
indemnification by the Indemnifying Party.

         SECTION 8.04.  Procedures for  Indemnification  of Direct  Claims.  Any
claim for  indemnification  on account of an Expense or a Loss made  directly by
the Indemnified  Party against the  Indemnifying  Party and that does not result
from a  third  party  claim  shall  be  asserted  by  written  notice  from  the
Indemnified   Party   to   the   Indemnifying   Party   specifically    claiming
indemnification  hereunder.  Such  Indemnifying  Party shall have a period of 30
business days after the receipt of such notice within which to respond  thereto.
If such Indemnifying Party does not respond within such 30 business-day  period,
such Indemnifying Party shall be deemed to have accepted  responsibility to make
payment and shall have no further  right to contest the  validity of such claim.
If such Indemnifying  Party does respond within such 30 business-day  period and
rejects such claim in whole or in part, such Indemnified  Party shall be free to
pursue resolution as provided in SECTION 10.09.

ARTICLE IX

CONFIDENTIALITY AND NONDISCLOSURE

         Licensee and Licensor  acknowledge that the terms of this Agreement and
the Intellectual Property Rights licensed hereunder constitute  confidential and
proprietary   information   (collectively   "Confidential   Information"),   the
disclosure  of which to, or use by, third  parties will be damaging.  Each party
agrees  to hold,  and have  its  employees  and  agents  hold,  any and all such
Confidential  Information  belonging  to the  other  in the  same  manner  as it
protects its own confidential information of like kind, but in no event shall it
exercise  less  than  due  diligence  and  care,  and  to use  the  Confidential
Information only for purposes consistent with this Agreement.  The parties agree
that  irreparable harm can be occasioned to the other party by disclosure of the
Confidential  Information in violation of the  requirements  of this Article and
therefore  either  party  may seek to  enjoin  any  actual  or  threatened  use,
disclosure or compromise by the other party in contravention of this ARTICLE IX.
The  foregoing  shall  not  prohibit  or limit  Licensee's  use of  information,
including,  but not  limited  to,  ideas,  concepts,  know-how,  techniques  and
methodologies:  (i) independently developed by Licensee after the Effective Date
without reference to the other party's Confidential  Information;  (ii) acquired
by Licensee from a third party without  continuing  restriction on use; or (iii)
which is or becomes,  publicly  available  through no breach by Licensee of this
Agreement.  In addition,  Licensee may disclose the Confidential  Information to
the extent that its disclosure is

<PAGE>

required  by law,  valid  subpoena,  or court  or  government  order,  provided,
however,  that Licensee  provides  prompt notice of such required  disclosure to
Licensor and Licensee shall have made a reasonable effort to obtain a protective
order or other  reliable  assurance  affording  it  confidential  treatment  and
limiting its use solely for the purpose for which the law or order requires.

ARTICLE X

MISCELLANEOUS

         SECTION 10.01. Entire Agreement.  This Agreement and the Reorganization
Agreement,  including the Schedules and Exhibits  referred to herein and therein
and the documents  delivered pursuant hereto and thereto,  constitute the entire
agreement  between the parties  with  respect to the  subject  matter  contained
herein,   and  supersede  all  prior  agreements,   negotiations,   discussions,
understandings,  writings  and  commitments  between the parties with respect to
such subject matter.

         SECTION 10.02. Successors and Assigns

         (a) Subject to the terms of (b) below,  this Agreement shall be binding
upon and inure to the benefit of the parties  hereto and thereto,  respectively,
and their successors and permitted assigns,  and the rights granted or duties or
obligations   undertaken   hereunder   may  be  assigned,   sold,   sublicensed,
subcontracted or otherwise transferred by either party, provided that if a party
assigns,  sells or otherwise  transfers all or substantially  all of its rights,
duties or  obligations  hereunder,  it shall provide prior written  notification
thereof to the other party.

         (b) The  rights  granted  to  Licensee  hereunder  in the  Intellectual
Property  Rights  designated  in  Exhibit  1 as  "Nontransferable"  may  not  be
assigned, sold, sublicensed,  subcontracted or otherwise transferred by Licensee
without Licensor's prior written consent, except to an Affiliate of Licensee.

         SECTION 10.03.  Waiver.  Any term or provision of this Agreement may be
waived, or the time for its performance may be extended, by the party or parties
entitled  to  the  benefit  thereof.  Any  such  waiver  shall  be  validly  and
sufficiently given for the purposes of this Agreement if, as to any party, it is
in writing signed by an authorized  representative of such party. The failure of
any party to enforce at any time any  provision of this  Agreement  shall not be
construed to be a waiver of such provision, or in any way to affect the validity
of this  Agreement  or any part hereof or the right of any party  thereafter  to
enforce each and every such provision. No waiver of any breach of this Agreement
shall be held to constitute a waiver of any other or subsequent breach.

         SECTION 10.04.  Notices.  All notices,  requests,  claims,  demands and
other  communications  required or permitted  hereunder  shall be in writing and
shall be  deemed  given or  delivered  (i) when  delivered  personally,  (ii) if
transmitted by facsimile when confirmation of transmission is received, (iii) if
sent by registered or certified mail, postage prepaid, return receipt requested,
on the third business day after mailing or (iv) if sent by private  courier when
received; and shall be addressed as follows:

         If to VIGC, to:

<PAGE>

         Attention:
         Telecopy:
Facsimile:  _____________

         If to VYGP, to:

         VYGP
         Attention:
         Telecopy:
Facsimile:  ______________

or to such other address as such Party may indicate by a notice delivered to the
other Party.

         SECTION 10.05.  Partial  Invalidity.  If any term or provisions of this
Agreement shall be found to be illegal or  unenforceable,  then  notwithstanding
such illegality or  unenforceability,  this Agreement shall remain in full force
and effect and such term or provisions shall be deemed to be deleted.

         SECTION 10.06. Amendment. This Agreement shall not be amended, modified
or  supplemented  except  by  a  written  instrument  signed  by  an  authorized
representative of each of the parties.

         SECTION  10.07.  Execution  in  Counterparts.  This  Agreement  may  be
executed in one or more counterparts,  each of which shall be deemed an original
instrument, but all of which shall be considered one and the same agreement, and
shall  become  binding  when one or more  counterparts  have been  signed by and
delivered to each of the parties.

         SECTION  10.08.  Choice  of Law and  Forum.  This  Agreement  shall  be
governed by and construed and enforced in accordance with the  substantive  laws
(except for any otherwise  applicable  conflicts of law provisions) of the State
of Illinois  and the  federal  laws of the United  States of America  applicable
therein,  as though all acts and omissions  related hereto occurred in Illinois.
Any lawsuit  arising from or related to this Agreement  shall be brought only in
the United States District for the Northern  District of Illinois or the Circuit
Court of Cook County,  Illinois.  To the extent  permissible by law, the parties
hereby consent to the jurisdiction  and venue of such courts.  Each party hereby
waives, releases and agrees not to assert, and agrees to cause its Affiliates to
waive,  release and not to assert,  any rights such party or its  Affiliates may
have under any foreign law or  regulation  that would be  inconsistent  with the
terms of this Agreement as governed by Illinois law.

         SECTION 10.09. Dispute Resolution. Any and all disputes,  controversies
or claims (whether  sounding in contract,  tort or otherwise) that may arise out
of or relate to, or arise under or in connection  with, this  Agreement,  or the
transactions  contemplated hereby (including all actions taken in furtherance of
the transactions  contemplated hereby on or prior to the date hereof),  shall be
subject to the dispute  resolution  procedures  set forth in the  Reorganization
Agreement.

         SECTION  10.10.  Relationship  Of Parties.  Nothing  contained  in this
agreement shall be

<PAGE>

construed to imply a joint venture, partnership, or principal-agent relationship
between the parties; and, except as provided otherwise herein,  neither party by
virtue of this Agreement  shall have any right,  power or authority,  express or
implied,  to act on behalf of or enter into undertaking binding the other party.
This Agreement shall not be construed to create rights,  express or implied,  on
behalf of, or for the use of, any parties, aside from Licensee and Licensor, and
Licensee and Licensor  shall not be  obligated,  separately  or jointly,  to any
third parties or any third party beneficiaries by virtue of this Agreement.

         IN WITNESS  WHEREOF,  the  parties  have caused  this  Agreement  to be
executed by their authorized representatives as of the date first above written.

         VIGC

         By: _______________________________
         [Name]
         [Title]

         VYGP

         By: _______________________________
         [Name]
         [Title]

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