Document:

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EXHIBIT 10.6

                              EMPLOYMENT AGREEMENT

This Employment Agreement (this "Agreement") is made as of May 10, 2002 by and
between Sales Strategies, Inc., a Nevada corporation (the "Employer"), and Frank
Wiebe, an individual (the "Executive").

                                    RECITALS

Concurrently with the execution and delivery of this Agreement, Employer is
acquiring from Executive and certain other stockholders of AccuPoll, Inc., a
Delaware corporation ("AccuPoll"), all of the issued shares of stock of AccuPoll
owned by each such stockholder and Executive, pursuant to a Stock Exchange
Agreement dated on or about May 9, 2002 by and among AccuPoll, Executive, Dennis
Vadura and certain other stockholders of AccuPoll (as "Exchanging Stockholders"
thereunder) and Employer (the "Stock Exchange Agreement"). The Employer desires
Executive's employment with Employer and continued employment with AccuPoll, and
Executive desires to accept such employment, upon the terms and conditions set
forth in this Agreement.

                                    AGREEMENT

The parties, intending to be legally bound, agree as follows:

1.       DEFINITIONS

For the purposes of this Agreement, the following terms have the meanings
specified or referred to in this Section 1.

"AGREEMENT"--this Employment Agreement, as amended from time to time.

"BASIC COMPENSATION"--Salary and Benefits.

"BENEFITS"--as defined in Section 3.1(b).

"BOARD OF DIRECTORS"--the board of directors of Employer.

"CHANGE IN CONTROL"--with respect to Employer or AccuPoll shall mean, shall mean
(A) the direct or indirect sale, lease, exchange or other transfer of more than
fifty per cent (50%) of the assets of Employer or AccuPoll to any other Person
or Persons, (B) the sale or issuance of any class or series of capital stock or
securities exchangeable, convertible or exercisable for shares of capital stock
of Employer or AccuPoll in a transaction or series of transactions in which the
purchaser or purchasers own in the aggregate at least fifty percent (50%) of the
capital stock (on a fully converted, exchanged or exercised basis) of Employer
or AccuPoll after such transaction or series of transactions, (C) the merger or
consolidation of Employer or AccuPoll with another entity or entities, or (D)
the reorganization of Employer or AccuPoll.

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"CONFIDENTIAL INFORMATION"--any and all:

(a)      trade secrets concerning the business and affairs of Employer, data,
         know-how, graphs, drawings, samples, inventions and ideas, customer
         lists, current and anticipated customer requirements, price lists,
         market studies, business plans, computer software and programs
         (including object code and source code), computer software and database
         technologies, systems, structures, and architectures (and related
         concepts, ideas, designs, methods and information), and any other
         information, however documented, that is a trade secret within the
         meaning of California law; and
(b)      information concerning the business and affairs of Employer (which
         includes historical financial statements, financial projections and
         budgets, historical and projected sales, capital spending budgets and
         plans, the names and backgrounds of key personnel and personnel
         training and techniques and materials), however documented; and

(c)      notes, analysis, compilations, studies, summaries, and other material
         prepared by or for Employer containing or based, in whole or in part,
         on any information included in the foregoing.

"CONTRACT YEAR" - means any 12 month period during the Employment Period
commencing on the Effective Date, or any anniversary of the Effective Date.

"DISABILITY"--as defined in Section 6.2.

"EFFECTIVE DATE"--the date stated in the first paragraph of the Agreement.

"EMPLOYMENT PERIOD"--as set forth in Section 2.2.

"FISCAL YEAR"--Employer's fiscal year, as it exists on the Effective Date or as
changed from time to time.

"FOR CAUSE"--as defined in Section 6.3.

"FOR GOOD REASON"--as defined in Section 6.4.

"PERSON"--any individual, corporation (including any non-profit corporation),
general or limited partnership, limited liability company, joint venture,
estate, trust, association, organization, or governmental body.

"POST-EMPLOYMENT PERIOD"--as defined in Section 8.2.

"PROPRIETARY ITEMS"--as defined in Section 7.2(a)(iv).

"SALARY"--as defined in Section 3.1(a).

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2.       EMPLOYMENT TERMS AND DUTIES

2.1.     EMPLOYMENT

Employer hereby employs Executive, and Executive hereby accepts employment by
Employer, upon the terms and conditions set forth in this Agreement.

2.2.     TERM

Subject to the provisions of Section 6, the term of Executive's employment under
this Agreement will be five (5) years (the "Employment Period"), beginning on
the Effective Date and ending on the fifth (5th) anniversary of the Effective
Date, unless extended in accordance with the terms hereof.

2.3.     DUTIES

Executive will have such duties as are assigned or delegated to Executive by the
Board of Directors of Employer, and will initially serve as President of
Employer and of AccuPoll. Executive will devote his entire business time,
attention, skill, and energy exclusively to the business of Employer and
AccuPoll, will use his best efforts to promote the success of Employer's and
AccuPoll's business, and will cooperate fully with the Board of Directors and
Chief Executive Officer in the advancement of the best interests of Employer and
AccuPoll. If Executive is elected as a director of Employer or as a director or
officer of any of its affiliates, Executive will fulfill his duties as such
director or officer without additional compensation.

3.       COMPENSATION

3.1.     BASIC COMPENSATION

(a)      SALARY. Executive will be paid an annual base salary of $115,000.00,
         subject to adjustment as provided below (the "Salary"), which will be
         payable in equal periodic installments according to Employer's
         customary payroll practices, but no less frequently than monthly. The
         Salary will be reviewed by the Board of Directors not less frequently
         than annually, and shall be increased on each anniversary of the
         Effective Date during the term hereof by an amount equal to not less
         than ten percent (10%) of the prior year's base salary.

(b)      BENEFITS. Executive will, during the Employment Period, be permitted to
         participate in such pension, profit sharing, bonus, life insurance,
         hospitalization, major medical, and other employee benefit plans of
         Employer or AccuPoll that may be in effect from time to time, to the
         extent Executive is eligible under the terms of those plans
         (collectively, the "Benefits").

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(c)      STOCK OPTIONS. Executive shall be entitled to participate in Employer's
         2002 Management Stock Incentive Plan (or an equivalent plan granting
         incentive stock options to employees of Employer) (the "Stock Option
         Plan"). Employer shall put the Stock Option Plan into effect as soon as
         practicable (in the reasonable determination of the Board of Directors
         of Employer) after the date hereof. The Stock Option Plan shall,
         subject to applicable law, be allocated not less than 3,000,000 shares
         of common stock subject to grants under thereunder, and Executive shall
         be entitled to receive annual option grants at least equal to the
         average number of options granted to all other members of management.
         All of Executive's options granted under the Stock Option Plan shall
         vest immediately upon a Change in Control of Employer or AccuPoll.

3.2      BONUS COMPENSATION

In addition to Executive's Salary, Executive shall be entitled to receive an
annual bonus to be determined by Employer's compensation committee (the
"Compensation Committee"), in an amount not in excess of 100% of the
then-applicable Salary for each year in which Executive is employed hereunder
and meets the performance criteria established by the Compensation Committee.
Such bonus, if any, shall be payable within thirty (30) days after Employer's
independent accountants have made a determination of Executive's entitlement to
such bonus, applying generally accepted accounting principles consistently
applied. Such determination shall be made not later than ninety (90) days after
the end of each Contract Year during the term hereof. In the event that
Executive shall, in good faith, disagree with such determination, Executive may
retain separate independent accountants at his own cost to make a separate
determination of Executive's entitlement to such bonus. In the event that, as a
result of such separate determination, Employer and Executive are unable to
agree on the amount of such bonus, then such controversy shall be arbitrated, in
front of a single arbitrator, according to the rules of the American Arbitration
Association, as such rules are then in effect in Los Angeles, California. The
decision of the arbitrator shall be final, and each party's costs relating to
the arbitration (including legal and accounting fees and the cost of the
arbitration, but not including the accounting costs to each party incurred in
making each initial determination of bonus entitlement) shall be paid by the
party whose initial bonus determination is the most divergent from the
arbitrator's bonus determination. In the event that the amount of the
arbitrator's determination shall be halfway between the disputed initial
determinations, then Executive and Employer shall each pay their own costs in
connection with the arbitration and shall share equally the costs of the
arbitration itself.

4.       FACILITIES AND EXPENSES

4.1.     GENERAL

Employer will pay on behalf of Executive (or reimburse Executive for) reasonable
expenses (including business-class travel) incurred by Executive at the request
of, or on behalf of, Employer in the performance of Executive's duties pursuant
to this Agreement, and in accordance with Employer's employment policies,

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including reasonable expenses incurred by Executive in attending conventions,
seminars, and other business meetings, in appropriate business entertainment
activities, and for promotional expenses. Executive must file expense reports
with respect to such expenses in accordance with Employer's policies.

5.       VACATIONS AND HOLIDAYS

Executive will be entitled to paid vacation each Fiscal Year in accordance with
the vacation policies of Employer in effect for its executive officers from time
to time, but in no event less than two (2) weeks per year. Vacation must be
taken by Executive at such time or times as reasonably approved by the Chief
Executive Officer. Executive will also be entitled to the paid holidays set
forth in Employer's policies. Vacation days (but not holidays) during any Fiscal
Year that are not used by Executive during such Fiscal Year may be carried over
to the following Fiscal Year, provided, however, that no additional vacation
days shall accrue so long as Executive is then entitled to four weeks accrued
vacation.

6.       TERMINATION

6.1.     EVENTS OF TERMINATION

The Employment Period and Executive's Basic Compensation, and any and all other
rights of Executive under this Agreement or otherwise as an employee of Employer
will terminate (except as otherwise provided in this Section 6):

(a)      upon the death of Executive;

(b)      upon the Disability of Executive (as defined in Section 6.2) upon
         thirty (30) days notice from either party to the other;

(c)      for Cause (as defined in Section 6.3), immediately upon notice from
         Employer to Executive, or at such later time as such notice may
         specify; or

(d)      for Good Reason (as defined in Section 6.4) upon not less than thirty
         days' prior notice from Executive to Employer.

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6.2.     DEFINITION OF DISABILITY

For purposes of Section 6.1, Executive will be deemed to have a "disability" if,
for physical or mental reasons, Executive is unable to perform Executive's
duties under this Agreement for 45 consecutive days, or 90 days during any
twelve month period, as determined in accordance with this Section 6.2. The
disability of Executive will be determined by a medical doctor mutually agreed
upon by Employer and Executive (or Executive's legal guardian or duly authorized
attorney-in-fact will act in Executive's stead, in the event Executive is not
legally competent) upon the request of Employer. The determination of such
medical doctor will be binding on both parties. Executive must submit to a
reasonable number of examinations by the medical doctor making the determination
of disability under this Section 6.2, and Executive hereby authorizes the
disclosure and release to Employer of such determination and all supporting
medical records. If Executive is not legally competent, Executive's legal
guardian or duly authorized attorney-in-fact will act in Executive's stead,
under this Section 6.2, for the purposes of submitting Executive to the
examinations, and providing the authorization of disclosure, required under this
Section 6.2.

6.3.     DEFINITION OF "FOR CAUSE"

For purposes of Section 6.1, the phrase "for cause" means: (a) the conviction
of, or the entering of a guilty plea or plea of no contest with respect to, a
felony, or the equivalent thereof, involving moral turpitude, or (b) willful and
materially wrongful or grossly negligent actions that result in material damage
to Employer or AccuPoll.

6.4.     DEFINITION OF "FOR GOOD REASON"

For purposes of Section 6.1, the phrase "for good reason" means any of the
following: (a) Employer's material breach of this Agreement; (b) the assignment
of Executive without his consent to a position, responsibilities, or duties of a
materially lesser status or degree of responsibility than his position,
responsibilities, or duties at the Effective Date, (c) the relocation of
Executive's place of employment more than 30 miles from its current location
without Executive's consent, or (d) a reduction in Executive's base salary or
material reduction in his benefits.

6.5.     TERMINATION PAY

Effective upon the termination of this Agreement, Employer will be obligated to
pay Executive (or, in the event of his death, his designated beneficiary as
defined below) only such compensation as is provided in this Section 6.5, and in
lieu of all other amounts and in settlement and complete release of all claims
Executive may have against Employer for any amounts due and owing to Executive,
as an employee, under this agreement. For purposes of this Section 6.5,
Executive's designated beneficiary will be such individual beneficiary or trust,
located at such address, as Executive may designate by notice to Employer from
time to time or, if Executive fails to give notice to Employer of such a
beneficiary, Executive's estate. Notwithstanding the preceding sentence,
Employer will have no duty, in any circumstances, to attempt to open an estate
on behalf of Executive, to determine whether any beneficiary designated by
Executive is alive or to ascertain the address of any such beneficiary, to

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determine the existence of any trust, to determine whether any person or entity
purporting to act as Executive's personal representative (or the trustee of a
trust established by Executive) is duly authorized to act in that capacity, or
to locate or attempt to locate any beneficiary, personal representative, or
trustee.

(a)      TERMINATION BY EXECUTIVE FOR GOOD REASON OR BY EMPLOYER WITHOUT CAUSE.
         If Executive terminates this Agreement for good reason, or if Employer
         terminates Executive without Cause (other than by reason of Executive's
         death or Disability), Employer will pay Executive a lump-sum severance
         payment in an amount equal to Executive's then current annual Salary,
         and shall provide all benefits to which Executive is entitled
         immediately prior to such termination for a period of 12 months
         following the date of termination (or reimburse Executive for all costs
         incurred by Executive in obtaining comparable benefits).

(b)      TERMINATION BY EMPLOYER FOR CAUSE. If Employer terminates this
         Agreement for cause, Executive will be entitled to receive his Salary
         only through the date such termination is effective, and will not be
         entitled to any other compensation for the Fiscal Year during which
         such termination occurs or any subsequent Fiscal Year.

(c)      TERMINATION UPON DISABILITY. If this Agreement is terminated by either
         party as a result of Executive's disability, as determined under
         Section 6.2, Employer will pay Executive his Salary, and shall provide
         Executive with all benefits to which Executive is entitled immediately
         prior to such termination, through the remainder of the calendar month
         during which such termination is effective and for the three
         consecutive months thereafter.

(d)      Termination upon Death. If this Agreement is terminated because of
         Executive's death, Executive will be entitled to receive his Salary
         through the end of the calendar month in which his death occurs.

(e)      BENEFITS. Except as provided in paragraphs (a) and (c) above,
         Executive's accrual of, or participation in plans providing for, the
         Benefits will cease at the effective date of the termination of this
         Agreement, and Executive will be entitled to accrued Benefits pursuant
         to such plans only as provided in such plans. Executive will not
         receive, as part of his termination pay pursuant to this Section 6, any
         payment or other compensation for any holiday, sick leave, or other
         leave unused on the date the notice of termination is given under this
         Agreement, but will be entitled to be paid for any accrued but unused
         vacation days, up to a maximum of twenty (20) accrued vacation days.

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7.       NON-DISCLOSURE COVENANT; EMPLOYEE INVENTIONS

7.1.     ACKNOWLEDGMENTS BY THE EXECUTIVE

Executive acknowledges that (a) during the Employment Period and as a part of
his employment, Executive will be afforded access to Confidential Information;
(b) public disclosure of such Confidential Information could have an adverse
effect on Employer and its business; (c) the Employer has required that
Executive make the covenants in this Section 7; and (d) the provisions of this
Section 7 are reasonable and necessary to prevent the improper use or disclosure
of Confidential Information.

         7.2. AGREEMENTS OF THE EXECUTIVE

In consideration of the compensation and benefits to be paid or provided to
Executive by Employer under this Agreement, Executive covenants as follows:

(a)      CONFIDENTIALITY.

(1)      During and following the Employment Period, Executive will hold in
         confidence the Confidential Information and will not disclose it to any
         person except with the specific prior written consent of Employer or
         except as otherwise expressly permitted by the terms of this Agreement.

(2)      Any trade secrets of Employer will be entitled to all of the
         protections and benefits under California law and any other applicable
         law. If any information that Employer deems to be a trade secret is
         found by a court of competent jurisdiction not to be a trade secret for
         purposes of this Agreement, such information will, nevertheless, be
         considered Confidential Information for purposes of this Agreement.
         Executive hereby waives any requirement that Employer submit proof of
         the economic value of any trade secret or post a bond or other
         security.

(3)      None of the foregoing obligations and restrictions applies to any part
         of the Confidential Information that Executive demonstrates was or
         became generally available to the public other than as a result of a
         disclosure by Executive.

(4)      Executive will not remove from Employer's premises (except to the
         extent such removal is for purposes of the performance of Executive's
         duties at home or while traveling, or except as otherwise specifically
         authorized by Employer) any document, record, notebook, plan, model,
         component, device, or computer software or code, whether embodied in a
         disk or in any other form (collectively, the "Proprietary Items").
         Executive recognizes that, as between Employer and Executive, all of
         the Proprietary Items, whether or not developed by Executive, are the
         exclusive property of Employer. Upon termination of this Agreement by
         either party, or upon the request of Employer during the Employment
         Period, Executive will return to Employer all of the Proprietary Items
         in Executive's possession or subject to Executive's control (except to
         the extent any such return during the Employment Period shall
         materially interfere with Executive's ability to perform his
         obligations under this Agreement), and Executive shall not retain any
         copies, abstracts, sketches, or other physical embodiment of any of the
         Proprietary Items.

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7.3.     DISPUTES OR CONTROVERSIES

Executive recognizes that should a dispute or controversy arising from or
relating to this Agreement be submitted for adjudication to any court,
arbitration panel, or other third party, the preservation of the secrecy of
Confidential Information may be jeopardized. All pleadings, documents,
testimony, and records relating to any such adjudication will be maintained in
secrecy and will be available for inspection by Employer, Executive, and their
respective attorneys and experts, who will agree, in advance and in writing, to
receive and maintain all such information in secrecy, except as may be limited
by them in writing.

8.       NON-COMPETITION AND NON-INTERFERENCE

8.1.     ACKNOWLEDGMENTS BY THE EXECUTIVE

Executive acknowledges that: (a) the services to be performed by him under this
Agreement are of a special, unique, unusual, extraordinary, and intellectual
character; (b) Employer's business is international in scope and its products
are marketed throughout the United States and internationally; (c) Employer
competes with other businesses that are or could be located in any part of the
United States or internationally; (d) the Employer has required that Executive
make the covenants set forth in this Section 8 as a condition to the Employer's
acquisition of Executive's stock in Employer; and (e) the provisions of this
Section 8 are reasonable and necessary to protect Employer's business.

8.2.     COVENANTS OF THE EXECUTIVE

In consideration of the acknowledgments by Executive, and in consideration of
the compensation and benefits to be paid or provided to Executive by Employer,
Executive covenants that he will not, directly or indirectly:

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(a)      during the Employment Period, except in the course of his employment
         hereunder, and during the Post-Employment Period, engage or invest in,
         own, manage, operate, finance, control, or participate in the
         ownership, management, operation, financing, or control of, be employed
         by, associated with, or in any manner connected with, lend Executive's
         name or any similar name to, lend Executive's credit to or render
         services or advice to, any business whose products or activities
         compete in whole or in part with the products or activities of Employer
         anywhere within the United States or any other jurisdiction in which
         Employer then conducts business; provided, however, that Executive may
         purchase or otherwise acquire up to (but not more than) one percent of
         any class of securities of any enterprise (but without otherwise
         participating in the activities of such enterprise) if such securities
         are listed on any national or regional securities exchange or have been
         registered under Section 12(g) of the Securities Exchange Act of 1934;

(b)      whether for Executive's own account or for the account of any other
         person, at any time during the Employment Period and the
         Post-Employment Period, solicit business of the same or similar type
         being carried on by Employer, from any person known by Executive to be
         a customer of Employer, whether or not Executive had personal contact
         with such person during and by reason of Executive's employment with
         Employer;

(c)      whether for Executive's own account or the account of any other person
         (i) at any time during the Employment Period and the Post-Employment
         Period, solicit, employ, or otherwise engage as an employee,
         independent contractor, or otherwise, any person who is or was an
         employee of Employer at any time during the Employment Period or in any
         manner induce or attempt to induce any employee of Employer to
         terminate his employment with Employer; or (ii) at any time during the
         Employment Period and for three years thereafter, interfere with
         Employer's relationship with any person, including any person who at
         any time during the Employment Period was an employee, contractor,
         supplier, or customer of Employer; or

(d)      at any time during or after the Employment Period, disparage Employer
         or any of its shareholders, directors, officers, employees, or agents.

For purposes of this Section 8.2, the term "Post-Employment Period" means the
one year period beginning on the date of termination of Executive's employment
with Employer.

If any covenant in this Section 8.2 is held to be unreasonable, arbitrary, or
against public policy, such covenant will be considered to be divisible with
respect to scope, time, and geographic area, and such lesser scope, time, or
geographic area, or all of them, as a court of competent jurisdiction may
determine to be reasonable, not arbitrary, and not against public policy, will
be effective, binding, and enforceable against Executive.

The period of time applicable to any covenant in this Section 8.2 will be
extended by the duration of any violation by Executive of such covenant.

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Executive will, while the covenant under this Section 8.2 is in effect, give
notice to Employer, within ten days after accepting any other employment, of the
identity of Executive's employer. Employer may notify such employer that
Executive is bound by this Agreement and, at Employer's election, furnish such
employer with a copy of this Agreement or relevant portions thereof.

9.       GENERAL PROVISIONS

9.1.     INJUNCTIVE RELIEF AND ADDITIONAL REMEDY

Executive acknowledges that the injury that would be suffered by Employer as a
result of a breach of the provisions of this Agreement (including any provision
of Sections 7 and 8) would be irreparable and that an award of monetary damages
to Employer for such a breach would be an inadequate remedy. Consequently,
Employer will have the right, in addition to any other rights it may have, to
obtain injunctive relief to restrain any breach or threatened breach or
otherwise to specifically enforce any provision of this Agreement, and Employer
will not be obligated to post bond or other security in seeking such relief.
Without limiting Employer's rights under this Section 9 or any other remedies of
Employer, if Executive breaches any of the provisions of Section 7 or 8,
Employer will have the right to cease making any payments otherwise due to
Executive under this Agreement.

9.2.     COVENANTS OF SECTIONS 7 AND 8 ARE ESSENTIAL AND INDEPENDENT COVENANTS

The covenants by Executive in Sections 7 and 8 are essential elements of this
Agreement, and without Executive's agreement to comply with such covenants, the
Employer would not have acquired Executive's stock under the Stock Exchange
Agreement and Employer would not have entered into this Agreement or employed or
continued the employment of Executive. Employer and Executive have independently
consulted their respective counsel and have been advised in all respects
concerning the reasonableness and propriety of such covenants, with specific
regard to the nature of the business conducted by Employer.

Executive's covenants in Sections 7 and 8 are independent covenants and the
existence of any claim by Executive against Employer under this Agreement or
otherwise, or against the Employer, will not excuse Executive's breach of any
covenant in Section 7 or 8.

If Executive's employment hereunder expires or is terminated for Cause, this
Agreement will continue in full force and effect as is necessary or appropriate
to enforce the covenants and agreements of Executive in Sections 7 and 8.

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9.3.     REPRESENTATIONS AND WARRANTIES BY THE EXECUTIVE

Executive represents and warrants to Employer that the execution and delivery by
Executive of this Agreement do not, and the performance by Executive of
Executive's obligations hereunder will not, with or without the giving of notice
or the passage of time, or both: (a) violate any judgment, writ, injunction, or
order of any court, arbitrator, or governmental agency applicable to Executive;
or (b) conflict with, result in the breach of any provisions of or the
termination of, or constitute a default under, any agreement to which Executive
is a party or by which Executive is or may be bound.

9.4.     OBLIGATIONS CONTINGENT ON PERFORMANCE

 The obligations of Employer hereunder, including its obligation to pay the
compensation provided for herein, are contingent upon Executive's performance of
Executive's obligations hereunder, in the reasonable determination of the Board
of Directors of Employer.

9.5.     WAIVER

The rights and remedies of the parties to this Agreement are cumulative and not
alternative. Neither the failure nor any delay by either party in exercising any
right, power, or privilege under this Agreement will operate as a waiver of such
right, power, or privilege, and no single or partial exercise of any such right,
power, or privilege will preclude any other or further exercise of such right,
power, or privilege or the exercise of any other right, power, or privilege. To
the maximum extent permitted by applicable law, (a) no claim or right arising
out of this Agreement can be discharged by one party, in whole or in part, by a
waiver or renunciation of the claim or right unless in writing signed by the
other party; (b) no waiver that may be given by a party will be applicable
except in the specific instance for which it is given; and (c) no notice to or
demand on one party will be deemed to be a waiver of any obligation of such
party or of the right of the party giving such notice or demand to take further
action without notice or demand as provided in this Agreement.

9.6.     BINDING EFFECT; DELEGATION OF DUTIES PROHIBITED

This Agreement shall inure to the benefit of, and shall be binding upon, the
parties hereto and their respective successors, assigns, heirs, and legal
representatives, including any entity with which Employer may merge or
consolidate or to which all or substantially all of its assets may be
transferred. The duties and covenants of Executive under this Agreement, being
personal, may not be delegated.

9.7.     NOTICES

All notices, consents, waivers, and other communications under this Agreement
must be in writing and will be deemed to have been duly given when (a) delivered
by hand (with written confirmation of receipt), (b) sent by facsimile (with
written confirmation of receipt), provided that a copy is mailed by registered
mail, return receipt requested, or (c) when received by the addressee, if sent
by a nationally recognized overnight delivery service (receipt requested), in

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each case to the appropriate addresses and facsimile numbers set forth below (or
to such other addresses and facsimile numbers as a party may designate by notice
to the other parties):

         If to Employer:

                  4440 Von Karman Ave., Suite 125
                  Newport Beach, California 92660
                  Attention: Chairman of the Board
                  Tel: 949 200 4000
                  Fax: 949 200 4005

         If to Executive:

                  4440 Von Karman Ave., Suite 125
                  Newport Beach, California 92660
                  Tel: 949 200 4000
                  Fax: 949 200 4005

                  With a copy to:

                  William Peters, Esq.
                  Shaw Pittman LLP
                  2029 Century Park East, Ste. 2550
                  Los Angeles, CA 90067
                  Tel: 310-551-4500
                  Fax: 310-551-4501

9.8.     ENTIRE AGREEMENT; AMENDMENTS

This Agreement contains the entire agreement between the parties with respect to
the subject matter hereof and supersede all prior agreements and understandings,
oral or written, between the parties hereto with respect to the subject matter
hereof. This Agreement may not be amended orally, but only by an agreement in
writing signed by the parties hereto.

9.9.     GOVERNING LAW

This Agreement will be governed by the laws of the State of California without
regard to conflicts of laws principles.

9.10.    JURISDICTION

Any action or proceeding seeking to enforce any provision of, or based on any
right arising out of, this Agreement may be brought against either of the
parties in the courts of the State of California, County of Los Angeles, or, if
it has or can acquire jurisdiction, in the United States District Court for the
Central District of California, and each of the parties consents to the
jurisdiction of such courts (and of the appropriate appellate courts) in any
such action or proceeding and waives any objection to venue laid therein.
Process in any action or proceeding referred to in the preceding sentence may be
served on either party anywhere in the world.

                                       13
<PAGE>

9.11.    SECTION HEADINGS, CONSTRUCTION

The headings of Sections in this Agreement are provided for convenience only and
will not affect its construction or interpretation. All references to "Section"
or "Sections" refer to the corresponding Section or Sections of this Agreement
unless otherwise specified. All words used in this Agreement will be construed
to be of such gender or number as the circumstances require. Unless otherwise
expressly provided, the word "including" does not limit the preceding words or
terms.

9.12.    SEVERABILITY

If any provision of this Agreement is held invalid or unenforceable by any court
of competent jurisdiction, the other provisions of this Agreement will remain in
full force and effect. Any provision of this Agreement held invalid or
unenforceable only in part or degree will remain in full force and effect to the
extent not held invalid or unenforceable.

9.13.    COUNTERPARTS

This Agreement may be executed in one or more counterparts, each of which will
be deemed to be an original copy of this Agreement and all of which, when taken
together, will be deemed to constitute one and the same agreement.

9.15     WAIVER OF JURY TRIAL

THE PARTIES HEREBY WAIVE ANY RIGHT TO TRIAL BY JURY IN ANY PROCEEDING ARISING
OUT OF OR RELATING TO THIS AGREEMENT OR ANY OF THE CONTEMPLATED TRANSACTIONS,
WHETHER NOW EXISTING OR HEREAFTER ARISING, AND WHETHER SOUNDING IN CONTRACT,
TORT OR OTHERWISE. THE PARTIES AGREE THAT ANY OF THEM MAY FILE A COPY OF THIS
PARAGRAPH WITH ANY COURT AS WRITTEN EVIDENCE OF THE KNOWING, VOLUNTARY AND
BARGAINED-FOR AGREEMENT AMONG THE PARTIES IRREVOCABLY TO WAIVE TRIAL BY JURY AND
THAT ANY PROCEEDING WHATSOEVER BETWEEN THEM RELATING TO THIS AGREEMENT OR ANY OF
THE CONTEMPLATED TRANSACTIONS SHALL INSTEAD BE TRIED IN A COURT OF COMPETENT
JURISDICTION BY A JUDGE SITTING WITHOUT A JURY.

                                       14
<PAGE>

IN WITNESS WHEREOF, the parties have executed and delivered this Agreement as of
the date above first written above.

Sales Strategies, Inc.,                     EXECUTIVE
a Nevada corporation

By:
    --------------------------------        --------------------------------
    Name:                                   Frank Wiebe
    Title:<PAGE>
EXHIBIT 10.7

                            MASTER SERVICES AGREEMENT

         This Master Services Agreement (the "AGREEMENT") between Web Tools
International, Inc., a Delaware corporation ("CONTRACTOR"), and AccuPoll, Inc.,
a Delaware corporation ("BUYER") is effective April 1, 2002 (the "EFFECTIVE
DATE"), with reference to the following facts:

         A. Buyer is engaged generally in providing electronic voting systems
and election management services.

         B. Contractor is engaged generally in the delivery of Internet
technology solutions and general software engineering services.

         C. Buyer and Contractor have reached this agreement pursuant to which
Contractor will provide services to Buyer.

         NOW, THEREFORE, in consideration of the mutual agreements of the
parties and other good and valuable consideration, receipt of which is hereby
acknowledged, the parties agree as follows:

1        CONTRACTOR SERVICES.

         1.1 STATEMENTS OF WORK.

         Buyer may from time to time in its discretion invite Contractor to
undertake projects under this Agreement by delivering to Contractor a
description of such projects, the services to be performed and deliverables to
be provided by Contractor thereunder, the terms of payment by Buyer therefor,
and any other relevant terms and conditions. If Buyer and Contractor agree upon
such a project and manifest their agreement by executing and delivering a
written document to that effect in the form of Exhibit B hereto, or another form
that states that it is entered into pursuant to this Agreement, such document
will constitute a "STATEMENT OF WORK" under, and will form a part of, this
Agreement.

         1.2 SERVICES AND DELIVERABLES.

         Contractor will provide the professional staff, services ("SERVICES")
and tangible items (such as reports, documents and code) ("DELIVERABLES")
described by Statement(s) of Work. Deliverables must be in a form approved by
Buyer. If Buyer requests additional services or deliverables, and Contractor
agrees in writing to perform or provide them, through supplements to a Statement
of Work, change orders or other appropriate documents, the additional services
and deliverables will be deemed "Services" and "Deliverables" subject to this
Agreement.

         1.3      STAFFING AND MATERIALS.

         (a) Contractor shall select and assign personnel of Contractor who, in
Contractor's reasonable judgment, are appropriately qualified to perform the
Services or provide the Deliverables. All assignments of Contractor's personnel
to perform the Services and/or provide the Deliverables (other than incidental
assistance) shall be subject to Buyer's approval, which (i) shall not be
unreasonably withheld, (ii) shall not be required for incidental or occasional
substitutions (E.G., on account of illnesses or vacations). Buyer may, in its
discretion require Contractor to replace any particular Contractor personnel

<PAGE>

working under this Agreement. Contractor will not remove or reassign personnel
working under this Agreement, but personnel changes caused by resignations,
illnesses, family emergencies, and other circumstances beyond Contractor's
reasonable control are permissible provided that Contractor works in good faith
to provide replacement personnel who are reasonably acceptable to Buyer. All
personnel of Contractor assigned to Buyer to perform the Services or provide
Deliverables shall at all times remain employees of Contractor. As a condition
of their assignment to Buyer, each individual so assigned may be required to
execute and deliver to Buyer an agreement in form satisfactory to Buyer
substantially to the effect of Section 4.3 regarding confidentiality and
assignment to Buyer of inventions and works of authorship created in the scope
of provision of the Services or Deliverables.

         (b) Except as specifically provided for in a Statement of Work, Buyer
shall be under no obligation to supply Contractor or any of its designated
personnel with office space, secretarial assistance, or other assistance or
support services. Contractor will provide all tools and other resources required
to perform under this Agreement, except to the extent that any Statement of Work
specifically provides for tools or resources to be provided by Buyer.

         1.4      SUBCONTRACTORS.

         Contractor may not engage subcontractors to assist in performance under
this Agreement without Buyer's written approval, which Buyer may give or
withhold in its sole but reasonable discretion and may condition on such
additional agreements as Buyer, in its sole discretion, sees fit. In the event
Buyer does consent to the use of one or more subcontractors, Contractor shall
nonetheless remain responsible for all Services and Deliverables, and will be
responsible for securing written agreements for the adherence of subcontractors
and their employees to all applicable terms and conditions of this Agreement,
including without limitation Section 4 of this Agreement.

         1.5      CHANGE CONTROL.

         Buyer or Contractor may propose changes in Services and Deliverables by
delivering to the other a written change order proposal describing the proposed
change, any proposed price adjustments for such requested changes, time
schedules and other anticipated effects (for example, upon the performance of
systems). The non-requesting party shall respond to a change proposal within a
reasonable period of time in light of the scope and timeliness of the change,
and in any event within such reasonable time as Buyer may specify to conform to
its clients' requirements. Change proposals that are mutually acceptable will be
reflected in a written change order in mutually agreeable form, which when
signed by Contractor and Buyer will modify the applicable Statement of Work as
specified in such change order. Unless and until a change proposal is agreed as
a change order, Contractor shall continue to render the Services and deliver the
Deliverables unmodified from prior specifications as set forth in the relevant
Statement of Work, unless Buyer notifies Contractor of the effectiveness of an
alternative arrangement pursuant to which Buyer or another contracting party
will undertake for the additional or changed work requested and declined, at
which point Buyer and Contractor will work together to identify and agree upon
any change to any Statement of Work necessary or appropriate in light of the
work undertaken by Buyer or the third party.

         1.6      NO RIGHTS

         The relationship between Buyer and Contractor is discretionary and
non-exclusive. Buyer is not obligated to issue or offer to Contractor any
particular Statements of Work or to engage Contractor to perform any particular
projects or level of work. Contractor has no rights to any specific engagements,
territories, prospects or other commitments from Buyer other than as set forth
in this Agreement or a Statement of Work. Contractor is not obligated to accept
any Statement of Work offered by Buyer and, subject to the specific restrictions
set forth in this Agreement, Contractor may undertake any work for any third
party.

                                       2
<PAGE>

2        FEES AND CHARGES.

         2.1 CHARGES FOR SERVICES AND DELIVERABLES.

         Buyer shall pay for Services and Deliverables in accordance with the
pricing terms specified in the applicable Statement of Work. For work to be
performed on a time and materials basis, Contractor's rates will be the Basic
Rates unless otherwise specifically provided in the applicable Statement of
Work. For these purposes, the "BASIC RATES" are the rates set forth on Exhibit A
hereto, which represent Contractor's standard rates in effect as of the
Effective Date, LESS a 0% discount. The Basic Rates as applicable to Statements
of Work and change orders not yet signed and other future work may be adjusted
once annually, as, when and to the extent that Contractor adjusts its rates for
other clients, LESS, in all cases, a 0% discount. However, time and materials
rates under any particular Statement of Work will not change unless the
Statement of Work provides for change, and the rate for any individual person
who undertakes work on behalf of Contractor under any Statement of Work (a) may
not thereafter increase by more than 10% in the aggregate in any 365-day period,
for any work done under any subsequent Statement of Work, whether through
regular annual adjustment, promotion or re-classification, or otherwise; and (b)
in no case will exceed the rate charged by Contractor to third parties for that
individual, LESS, in all cases, a 0% discount. Unless and except to the extent
otherwise specified in a Statement of Work or a written consent by Buyer, Buyer
will not pay for more than eight hours of work per day, 40 hours of work per
week, performed by any single individual on a time and materials basis. The rate
billed by Contractor for any particular individual will not change as a result
of any overtime. Notwithstanding anything herein to the contrary, in any case
the rates charged by Contractor to Buyer will not exceed the rates charged by
Contractor to third parties for comparable assignments, LESS, in all cases, a 0%
discount.

         2.2 PRICING OF REVIEWS.

         Buyer will not be obligated to pay Contractor for responding to any
request for a Statement of Work or for changes under this Agreement or a
Statement of Work unless Buyer has agreed in advance in writing to make such
payment. If Buyer requests any Statement of Work or any changes to this
Agreement or any Statement of Work hereunder that require Contractor to
undertake detailed scoping or analysis work, Contractor may charge Buyer on a
time and materials basis, at its then current Basic Rates for such work,
provided that Contractor has notified Buyer that a response to Buyer's request
will result in a charge to Buyer and a good faith estimate of the total charge,
and Buyer has agreed thereto in writing. 2.3 MINOR REQUESTS.

         Buyer may request additional services from Contractor which are of a
minor or routine nature not justifying the complete change order procedure set
forth in this Agreement. In such case, Contractor shall provide such services,
subject to availability of appropriate personnel, at the time and materials
rates set forth for similar work in a pending Statement of Work, or if no
similar rate is so set forth on a time and materials basis at the Basic Rates as
described in Section 2.1.

         2.4 EXPENSES.

         Subject to the restrictions in this Section 2.4, Buyer shall reimburse
Contractor for reasonable, actual out-of-pocket expenses authorized by Buyer
that are incurred by Contractor consistent with Buyer's general travel policies
in providing Services or creating or delivering Deliverables and that are

                                       3
<PAGE>

documented with sufficient specificity to support expense recognition and tax
deductibility, when applicable ("REIMBURSABLE EXPENSES"). Reimbursable Expenses
shall be deemed authorized only if (a) of a type itemized in the Statement of
Work and not in excess of the maximums set forth in the relevant Statement of
Work, (b) incurred by Contractor after receiving written approval from Buyer,
which approval shall not be withheld unreasonably, or (c) incurred by Contractor
in order to meet emergency conditions where securing advance approval would not
be practicable. Expenses eligible for approval as Reimbursable Expenses shall
include, without limitation, coach class travel and standard business lodging
expenses, photocopying, media distribution, air and ground freight and courier
services, long distance telephone and data communications charges and the like.
Reimbursable Expenses will not include Contractor's general overhead. Contractor
recognizes the necessity of submitting expenses promptly in order to enable
Buyer to record them in appropriate accounting periods and, when appropriate, to
recover such costs from third parties. Accordingly, Buyer will not be obligated
to reimburse Contractor for any expenses that not submitted to Buyer within 30
days of the date incurred.

         2.5 TAXES.

         Contractor's fees and charges exclude all applicable taxes. Buyer shall
pay or reimburse Contractor for any value-added, sales, use and other taxes,
customs duties or imposts, if any, imposed on any of the Services, Deliverables,
or materials supplied by Contractor, under this Agreement. Contractor will pay
all taxes on its property and net income, and all taxes required to be withheld
from payments to persons it engages to perform services.

         2.6 INVOICES, PAYMENT.

         Unless another invoicing schedule is specified in the applicable
Statement of Work, Contractor shall provide monthly invoices for Services and
Deliverables provided and Reimbursable Expenses incurred. All invoices will be
in such format and detail as Buyer may reasonably require. Without limiting the
foregoing, invoices for work performed on a time and materials basis will
include detailed person-by-person daily time entries describing time spent, work
done, and results achieved on a task-by-task or step-by-step basis, as
appropriate to provide an adequate basis for evaluation of the efficiency of
Contractor's work. In addition, for work performed on a fee basis other than
time and materials, Contractor will provide progress reports at least weekly
containing substantially the same detail as the time entries described in the
preceding sentence. Buyer shall pay undisputed invoices within thirty (30) days
after receipt. Invoices shall be payable in U.S. dollars (unless otherwise
agreed for services performed in a particular country).

         2.7      NONCONFORMING SERVICES AND DELIVERABLES.

         Buyer will not be required to pay Contractor for Services or
Deliverables that do not conform to the general terms of this Agreement and the
Statement of Work pursuant to which they are provided, or for correcting
deficiencies in Services or Deliverables.

3        ACCEPTANCE AND WARRANTIES

         3.1 ACCEPTANCE OF DELIVERABLES.

         To the extent that the Statement of Work provides for the creation of
specific Deliverables, Buyer shall inspect all Deliverables promptly following
delivery and (unless the parties agree upon some longer or shorter period in a
Statement of Work) within ten (10) days after delivery, accept, partially
accept, or reject the Deliverables in writing. Rejection or partial rejection

                                       4
<PAGE>

shall be accompanied by a written explanation of the reasons for rejection.
Unless otherwise specified in the Statement of Work, any Deliverable that is
substantially complete, free from material defects, and complies with the
Statement of Work (or any other mutually agreed acceptance criteria) and
prevailing industry standards in all material respects shall be accepted. Unless
otherwise agreed, following any rejection or partial rejection, Contractor shall
have a reasonable time (not to exceed ten (10) days) to correct any deficiencies
noted by Buyer and to resubmit the Deliverable for review and approval in
accordance with this paragraph. Acceptance of Deliverables will not waive any
contract claims by Buyer, including without limitation any claims for breach of
warranty.

         3.2 LIMITED WARRANTIES.

         (a) Contractor represents and warrants that (i) Contractor is an expert
in provision of Services and Deliverables of the kind to be provided under this
Agreement and any Statement of Work agreed to by Contractor; (ii) all Services
and Deliverables shall be provided in a professional and workmanlike manner,
shall be efficiently performed, and shall be of professional quality conforming
to generally accepted industry standards and the applicable Statement of Work
and shall be adequate to serve their intended purposes and achieve their
intended results as specified in the applicable Statement of Work; and (iii) all
software Deliverables will operate substantially in accordance with their
specifications and be free from material defects for a period of three hundred
sixty-five (365) days after acceptance. Contractor does not warrant that any
software Deliverables will be error-free, or operate without interruption, but
Contractor will correct errors in software Deliverables without additional cost
to Buyer.

         (b) Contractor further warrants that all Deliverables and New
Developments (as defined below) shall be wholly original works of Contractor or
its Sub-Contractors as the case may be, except to the extent Deliverables and
New Developments incorporate third party system components provided by Buyer.
Contractor shall not infringe the copyrights, database rights, design rights,
patents, or trade secrets or other intellectual property rights of any third
party by providing Services, Deliverables, and New Developments, and Contractor
agrees that without limiting the foregoing, unless specifically provided to the
contrary in the Statement of Work, Buyer may make, use, sell, copy, distribute
and make derivative works from all Deliverables and New Developments, free of
any restriction, the need for any consent, or royalty payable to any third
party. Contractor warrants that neither Contractor nor any permitted
subcontractors, nor any of their respective employees, agents, or
representatives, by entering into this Agreement, using information or
materials, or performing the Services or delivering the Deliverables or New
Developments hereunder has violated or will violate any consulting, employment,
non-competition, proprietary information, confidentiality or other agreement,
arrangement, understanding, or restriction between such party and a present or
former employer, principal, client or other individual or entity.

         (c) The execution, delivery and performance by Contractor of this
Agreement, and participation in performance under this Agreement by employees,
subcontractors and other representatives of Contractor, does not and will not:
(i) violate any provision of law, statute, judgment, order, writ, injunction,
decree, award, rule, or regulation of any court, arbitrator, or other
governmental or regulatory authority applicable to Contractor or any such
employee, subcontractor and representative; or (ii) violate, result in a breach
of or constitute (with due notice or lapse of time or both) a default under any
agreement or other legal obligation to which Contractor or any such employee,
subcontractor and representative is party or subject.

         (d) Contractor assumes no responsibility for (i) failures of
Deliverables attributable to user errors or misuse, (ii) failures to use
corrections to Deliverables supplied by Contractor without additional charge, or
(iii) modifications to Deliverables by Buyer or any third party (other than as
contemplated by the relevant Statement of Work or Deliverable).

                                       5
<PAGE>

         (e) THE FOREGOING WARRANTIES ARE IN LIEU OF ANY AND ALL OTHER
WARRANTIES AND CONTRACTOR MAKES NO OTHER WARRANTIES, EXPRESS OR IMPLIED, WITH
RESPECT TO ANY SERVICE OR DELIVERABLE, INCLUDING WITHOUT LIMITATION ANY IMPLIED
WARRANTY OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.

4        CONFIDENTIAL INFORMATION AND INTELLECTUAL PROPERTY.

         4.1 CONFIDENTIAL INFORMATION DEFINED.

         Contractor (and Contractor's representatives or personnel) may be
furnished with, receive, or otherwise have access to Confidential Information of
Buyer or Buyer's clients. "CONFIDENTIAL INFORMATION" means all information, in
any form, furnished or made available directly or indirectly to Contractor by
Buyer or Buyer's clients that relates in any way to Buyer or Buyer's clients,
employees of Buyer or Buyer's clients, or other third parties with which Buyer
has business relationships. Confidential Information INCLUDES, without
limitation, ideas, concepts, know-how, methods, methodologies, processes,
technologies, algorithms, techniques, compilations, software, personnel data,
financial data, information about clients or prospective clients and their
businesses, business strategies, service methods and infrastructure, and the
terms of this Agreement and all Statements of Work. "Confidential Information"
EXCLUDES any particular information which Contractor can demonstrate (A) was,
when disclosed to Contractor, in the public domain or commonly known in the
recipient's industry; (B) was in Contractor's possession when disclosed; (C) was
later disclosed to Contractor by a third party without breach of any legal or
contractual obligation, provided that any obligation to maintain confidentiality
during the period prior to such disclosure shall be released retroactively; or
(D) was independently developed by Contractor without use of Buyer's
Confidential Information.

         4.2 PROTECTION OF CONFIDENTIAL INFORMATION.

         Contractor shall protect Confidential Information with at least the
same degree of care (and in any event no less than reasonable care) that it uses
to protect its own Confidential Information, BUT (a) may disclose such
information to third parties (such as permitted subcontractors) performing
services related to the Services or Deliverables, PROVIDED that Contractor shall
cause all recipients to protect such Confidential Information in compliance with
this Agreement and will be responsible for any deviation from its requirements
concerning use and protection of Confidential Information or (b) when required
by law (but Contractor will give Buyer prompt notice of any subpoena or other
order compelling disclosure, and cooperate with Buyer's attempts to obtain a
protective order or similar protections). Contractor shall limit access to the
Confidential Information to its employees and permitted contractors actually
engaged in providing services hereunder and to those supervisory personnel with
a legitimate need to know such information and shall not use or copy any
Confidential Information, or remove any Confidential Information from premises
designated by Buyer for such use, except to the extent necessary to carry out
the purposes of this Agreement and the applicable Statement of Work. Contractor
shall return all Confidential Information to Buyer upon Buyer's request. Upon
completion or termination of each project hereunder, Contractor and its
employees and permitted subcontractors shall return to Buyer all documents or
other materials in whatever form that contain Confidential Information, destroy
all copies thereof, and certify to Buyer, in writing, that all copies of such
materials have been destroyed. Contractor shall cause its employees,
subcontractors and representatives to comply with the same restrictions on
disclosure and use of Confidential Information as are applicable to Contractor
hereunder.

                                       6
<PAGE>

         4.3 NEW DEVELOPMENTS

         All ideas, inventions (whether or not patentable), concepts, knowhow,
methods, methodologies, processes, algorithms, techniques, compilations,
software and other works of authorship of any nature created or developed by
Contractor during the course of performance of this Agreement or any Statement
of Work ("NEW DEVELOPMENTS") shall be Buyer's exclusive property. All New
Developments that are works of authorship to which copyright laws might apply
are "works made for hire" under applicable copyright laws; and all New
Developments are within the scope of what Buyer is purchasing from Contractor
pursuant to this Agreement and the Statements of Work. Contractor hereby assigns
to Buyer all of Contractor's right, title and interest, past, present and
future, in all New Developments. To avoid any doubt, such rights include though
are not limited to all rights of action past, present and future and whether
actual or contingent, and Buyer may apply for or register any patents,
copyrights and other protection it deems advisable in the United States, in all
other countries worldwide and under any applicable treaties. Contractor agrees
to take, at Buyer's expense, such action as Buyer may reasonably request to
perfect Buyer's title to all New Developments (and intellectual property rights
therein) in terms of this Clause and to defend such rights and to obtain and
maintain such protection. To the extent that any such New Developments are not
specified in the Statement of Work as fully exclusive to Buyer and include
material that is of a nature such that it may be used for applications other
than those that are primary business processes of Buyer or Buyer's clients
("NON-SPECIFIC MATERIAL"), Buyer will, upon reasonable request specifying the
desired usage by Contractor, grant to Contractor a perpetual, royalty-free
non-exclusive license to make, use, sell, copy, distribute and make derivative
works from such Non-specific Material for applications that are not in
competition with products or services offered by Buyer (subject, in all cases,
to Contractor's obligations to protect Buyer's Confidential Information and the
rights of Buyer's client under any applicable prime contract). Notwithstanding
anything in this Section 4.3 to the contrary, Buyer acknowledges that Contractor
through previous study and work experience has developed certain skills and
expertise in Contractor's specialized areas of service. In the course of
Contractor's performance under Statements of Work, it is anticipated that
Contractor will enhance those skills and expertise, and, subject to compliance
with the Contractor's obligations set forth in this Agreement regarding
Confidential Information and intellectual property, nothing herein is intended
or will be construed to limit Contractor's right to use such skills and
expertise at any time.

         4.4 LICENSE - USE OF CONTRACTOR INTELLECTUAL PROPERTY

         Contractor grants Buyer a permanent, nonexclusive, nontransferable
(other than to successors to Buyer's business or the part of Buyer's business in
which the relevant Deliverables are used), royalty-free license to use the
intellectual property, including without limitation patents, copyrights,
database rights, design rights, trade secrets and industrial designs, created
outside the scope of the engagements contemplated by this Agreement and
Statements of Work, but which are contained in the Deliverables as supplied to
Buyer, for the purpose of operating and supporting Buyer's business (including,
without limitation, performance of services for Buyer's clients). The licenses
granted by this Section 4.4 shall survive expiration or any termination of this
Agreement or any Statement of Work hereunder.

         4.5 RIGHTS IN RESIDUALS.

         Nothing in this Agreement shall restrict Contractor from the use of any
ideas, concepts, know-how, methodologies, processes, technologies, algorithms or
techniques which Contractor, individually or jointly, owns prior to the
Effective Date, or develops or obtains independently during the term of this
Agreement, PROVIDED that in doing so Contractor does not breach its obligations
of confidentiality or infringe the intellectual property rights of Buyer or
third parties who have licensed or provided materials to Buyer. Except for the
license rights contained in this Article, neither this Agreement nor any
disclosure made hereunder grants any license to either Buyer or Contractor under
any patents or copyrights of the other. Except as set forth in this Agreement
and any Statement of Work, Contractor reserves all rights in its ideas,
concepts, know-how, methodologies, processes, technologies, algorithms,
techniques, compilations and other intellectual property of every kind and
description (except as otherwise expressly agreed in writing).

         4.6      INJUNCTIVE RELIEF.

         Each party hereto agrees that money damages would not be a sufficient
remedy for any breach of this Article 4 by either party or their respective
directors, officers, employees or agents, and that in addition to all other
available remedies the non-breaching party shall be entitled to specific
performance and injunctive or other equitable relief as a remedy for any such
breach, and the parties further agree to waive and to use their best efforts to
cause their directors, officers, employees or agents to waive, any requirement
for the securing or posting of any bond in connection with such remedy.

                                       7
<PAGE>

5        ADDITIONAL AGREEMENTS.

         5.1 INDEPENDENT CONTRACTORS.

         Contractor is as an independent contractor to Buyer under this
Agreement and Contractor shall determine the method, details and means of
performing the Services and providing the Deliverables. Nothing in this
agreement shall be construed so as to constitute any employment arrangement or
any partnership or joint venture between the parties. Contractor and employees,
representatives and subcontractors of Contractor shall not be considered as
having employee status with Buyer or being entitled to participate in any plans,
arrangements, or distributions by Buyer pertaining to or in connection with any
pension, stock, bonus, profit-sharing, or similar benefits that Buyer may have
for its employees, regardless of whether the employee is classified as an
employee for any other purpose. Similarly, Contractor acknowledges that Buyer
has no obligations with respect to Contractor and employees, representatives and
subcontractors of Contractor which Buyer may otherwise have at law with respect
to employees of Buyer. Contractor shall perform and make all obligations and
payments, whether imposed by Federal, state or local law, regarding FICA, income
tax withholdings, unemployment compensation, insurance, and other similar
responsibilities related to Contractor and all employees, representatives and
subcontractors of Contractor.

         5.2 INSURANCE

         Contractor shall provide and maintain at its own expense during the
term of this Agreement all insurance that is reasonably necessary to cover its
obligations and liabilities under this Agreement, and shall provide Buyer with
proof of such insurance upon request.

         5.3 PARTY REPRESENTATIVES.

         Immediately after signing this Agreement, each party will designate one
individual to act as its Representative. In addition, each party will designate
a Project Manager for the work described by each Statement of Work, who shall
have day-to-day responsibility for management of the relevant party's
activities. Each party may from time to time appoint a successor or substitute
Representative and/or Project Manager, but will make reasonable efforts to
assure continuity. The Representative and Project Manager shall be the
authoritative points of contact between Contractor and Buyer, and shall have
authority to make all decisions required of their principals (including approval
of Deliverables and changes and amendments to this Agreement). Each party may
rely on the other Representative's decisions and instructions.

                                       8
<PAGE>

         5.4 COMPLIANCE WITH CERTAIN POLICIES.

         (a) Contractor will comply with reasonable policies, practices and
procedures of Buyer and Buyer's clients, as applicable to the Services and/or
Deliverables and as disclosed to Contractor from time to time, including
(without limitation) policies, practices and procedures relating to safety,
security, data protection, data processing and confidentiality (collectively,
"RELEVANT POLICIES"), provided, however, that if Contractor is not able to
comply with any Relevant Policy without material expense or risk and Buyer
nevertheless insists upon compliance, then Contractor may terminate any affected
Statement of Work, subject to Section 7.5. Contractor shall report any alleged
or suspected violations of the Relevant Policies and cooperate with Buyer and
its clients in investigating the matter (while reserving the right to conduct
its own internal investigation), and undertake corrective action to rectify any
violation and prevent recurrence. Upon request, Contractor will demonstrate to
Buyer its compliance with the Relevant Policies. Compliance with the Relevant
Policies is in addition to, and not in place of, any corresponding requirements
of this Agreement. To the extent that the requirements of this Agreement differ
from the Relevant Policies, then the more stringent or extensive requirements
shall apply.

         (b) Without limiting Section 5.4(a), Contractor and Buyer acknowledge
the importance of security and will cooperate as appropriate to address security
breaches and to enhance the security features and procedures applicable to
Contractor's provision of the Services and Deliverables.

         5.5 CONTRACTOR'S THIRD PARTY COMMITMENTS.

         In no event shall Contractor use in the performance of Services or
otherwise disclose to Buyer or its clients any confidential or proprietary
information of any third party without the written consent of such third party
and the prior written consent of Buyer (which consent may be withheld for any
reason or no reason). Contractor will inform Buyer before undertaking any
projects for third parties that are competitors of Buyer, or projects that could
limit Contractor's ability to perform obligations to Buyer under this Agreement.

                  5.6 AUDIT; RECORDS.

         Buyer may, upon its request, audit any and all work or expense records
of Contractor relating to Services and Deliverables provided hereunder;
provided, however, that such audit shall occur only after ten (10) days' notice
to Contractor and shall not unreasonably interfere with Contractor's business
and/or operations. Contractor shall have the right to exclude from such
inspection any of its confidential or proprietary information. Contractor shall
not be responsible for maintaining receipt records for amounts below that which
is required by the Internal Revenue Service at the time such expense was
incurred. Contractor shall retain all records related to the work performed for
Buyer for a minimum period of one (1) year from the completion of the project,
and will inform Buyer before destroying such records and upon Buyer's request
will transfer to Buyer such records, provided that Contractor's Confidential
Information may be redacted therefrom.

6        REMEDIES AND INDEMNITIES.

         6.1 MUTUAL INDEMNITY.

         Each party (as indemnitor) shall indemnify, defend, reimburse and hold
harmless the other party and its affiliates (I.E. persons or entities
controlling, controlled by, or under common control with such other party) and
their respective successors and assigns, and the respective officers, directors,
employees and agents of each of them (as indemnitees) from and against any and

                                       9
<PAGE>

all claims, losses, damages, liabilities, obligations, assessments, penalties
and interest, demands, actions and expenses, whether direct or indirect, known
or unknown, absolute or contingent (including, without limitation, settlement
costs and any legal, accounting and other expenses for investigation or
defending any actions or threatened actions) ("LOSSES") incurred by any such
indemnitee arising out of or in connection with (a) the operations of the
indemnitor and any acts or omissions by the indemnitor or its employees,
subcontractors or other representatives in performance under this Agreement or
any Statement of Work, (b) any untruth, inaccuracy or material omission in any
representation or warranty made by the indemnitor, or (c) the breach of any
covenant, agreement or obligation of the indemnitor contained in this Agreement
or any Statement of Work.

         6.2 INDEMNITY AGAINST INFRINGEMENTS.

         (a) If a third party claims that any Deliverables or New Developments
infringe that party's patent, copyright, trade secret or other intellectual
property or proprietary rights ("claims of infringement") then Contractor will
indemnify and defend and hold harmless Buyer and its indemnitees against that
claim at Contractor's expense, and pay all costs, damages and attorneys fees.
Contractor has no responsibility for claims that involve (i) modifications of
Deliverables or New Developments by Buyer or third parties, (ii) use with
hardware or software products for which the Deliverables or New Developments
were not intended where intended use has been notified in writing to Buyer, or
(iii) claims of infringement resulting from the combination of Deliverables or
New Developments with items specified by Buyer or nor provided by Contractor.

         (b) If a third party claims that any acts or omissions of Buyer
(including Contractor's use of hardware or software provided by Buyer, but
excluding authorized use of Deliverables or New Developments) infringe that
party's patent, copyright, trade secret or other intellectual property or
proprietary rights, under circumstances not giving Buyer a right of indemnity
under the immediately preceding subparagraph, then Buyer will indemnify and
defend and hold harmless Contractor and its indemnitees against that claim of
infringement at Buyer's expense, and pay all costs, damages and attorneys fees.

         (c) If Services or Deliverables or any item used by Contractor to
provide the Services or create a Deliverable becomes, or in Contractor's
reasonable opinion is likely to become, the subject of a claim of infringement,
Contractor shall, in addition to indemnifying and defending and holding harmless
Buyer, promptly take such measures as it deems advisable, which may include (i)
securing the right to continue using the item or (ii) replacing or modifying the
item to make it non-infringing, or (iii) if neither (i) nor (ii) is practicable,
removing the item from the Services or Deliverables, provided that such removal
does not cause the remaining Services or Deliverables to cease to function in
the intended manner. In that event, Contractor's charges shall be adjusted
equitably to reflect such removal. If the allegedly infringing or
misappropriated item was provided or specified by Buyer, Buyer shall bear the
cost of obtaining any necessary rights or procuring a replacement.

         6.3 INDEMNIFICATION PROCEDURES.

         Each party will give the other prompt written notice of all claims
subject to any of the foregoing indemnities, and cooperate in the investigation
and defense of the claim. If the indemnitor assumes defense of the claim, the
indemnitor shall control the defense and settlement of the claim, but the
indemnitee may participate and employ its own counsel at its own expense. An
indemnitor (i) has no obligation to pay any settlement reached without its prior
written consent, and (ii) may not settle an indemnified claim without the
indemnitee's prior written consent. Consents may not be unreasonably withheld or
delayed, but consent to any settlement affecting a party's intellectual property
may be given or withheld in the affected party's sole but reasonable discretion.

                                       10
<PAGE>

6.4 LIMITATION ON LIABILITY.

         Neither party shall be liable to the other party for any indirect,
special, consequential, exemplary or punitive damages (excluding only amounts of
such damages owed or paid to third parties under the indemnities above). THE
AGGREGATE LIABILITY OF ALL KINDS OF EITHER CONTRACTOR OR BUYER TO THE OTHER
UNDER THIS AGREEMENT SHALL NOT EXCEED THE AMOUNT OF PAYMENTS CONTRACTOR HAS
ACTUALLY RECEIVED OR IS ENTITLED TO RECEIVE HEREUNDER, EXCEPT IN CASES OF GROSS
NEGLIGENCE, WILLFUL MISCONDUCT, VIOLATION OF LAW, INDEMNIFICATION OF BUYER IN
CONNECTION WITH THIRD PARTY CLAIMS, INFRINGEMENT OR BREACHES OF CONTRACTOR'S
OBLIGATIONS CONCERNING CONFIDENTIAL INFORMATION.

         6.5 DELAYS.

         If acts or omissions of Buyer delay Contractor's performance materially
beyond scheduled completion or delivery dates, then Buyer shall pay Contractor's
reasonable additional costs (including, among others, carrying costs for
equipment and software licenses, and additional services at the rates specified
in the relevant Statement of Work, or otherwise at Contractor's standard rates,
less any applicable discount) for services performed after Contractor gives
Buyer written notice of the delay, that could not have been avoided by
reasonable efforts to mitigate the costs and effects of Buyer delays. To the
extent that Contractor is partially responsible for the delay, or fails to make
reasonable efforts to mitigate, the amount of the reimbursement shall be
proportionally reduced.

         6.6 FORCE MAJEURE.

         Each party's obligations and performance shall be suspended to the
extent and for the period that it is hindered or delayed by reason of delays or
causes beyond the affected party's control, including without limitation labor
disputes, acts of God, fire, storm, flood, war, theft or destruction of
equipment, transportation and delivery delays, governmental actions, orders or
decrees, or manufacturer/supplier delays, and provided further that the affected
party uses reasonable efforts to alleviate or work around the delay and continue
performance. The affected party shall give notice of FORCE MAJEURE conditions
within a reasonable time.

7        TERM AND TERMINATION.

         7.1 TERM OF AGREEMENT.

         The term of this Agreement ("TERM") shall commence on the Effective
Date, and continue until March 31, 2004 or until completion of the last Services
and Deliverables required by any Statement of Work, whichever is later, UNLESS
(i) the Term ends sooner, in accordance with the terms of this Agreement, or
(ii) the Term is extended by change order or other written agreement of the
parties.

         7.2 TERMINATION FOR CONVENIENCE.

         Buyer may terminate this Agreement, or any Statement of Work hereunder,
at any time, by giving Contractor at least thirty (30) days' written notice.

                                       11
<PAGE>

         7.3 TERMINATION FOR CONTRACTOR'S DEFAULT.

         If Contractor (i) commits a material breach of this Agreement or any
Statement of Work that is capable of being cured within fifteen (15) days and
fails to (A) proceed promptly and diligently to correct the breach, and (B) cure
the breach to Buyer's reasonable satisfaction within TEN (10) days after
receiving notice; (ii) commits a material breach of this Agreement which, by its
nature, cannot be cured; (iii) manifests lack of appropriate qualifications to
perform the work required under this Agreement or any Statement of Work; (iv)
provides Services or Deliverables that do not conform to the Statement of Work
pursuant to which they are provided or (v) becomes unable to pay its debts as
they come due or makes a voluntary filing, or fails to cause to be dismissed
within 30 days any involuntary filing, under any bankruptcy or other law for the
protection of creditors' rights generally, then Buyer may (without limitation on
other remedies that may be available to it under this Agreement, at law or in
equity), by giving written notice to Contractor, terminate this Agreement or
some or all Statements of Work as of any date specified by Buyer in the notice
of termination.

         7.4 TERMINATION FOR BUYER'S DEFAULT.

         If Buyer fails to pay Contractor when due any undisputed charges under
the Agreement and thereafter fails to make such payment within fifteen (15) days
of notice from Contractor of the failure to make such payment, then Contractor
may terminate this Agreement or any Statement of Work without further notice.

         7.5 EFFECT OF TERMINATION

         (a) If Buyer terminates this Agreement or any Statement of Work with
notice, then during the notice period Contractor shall limit work to matters in
process as agreed with Buyer and will not initiate new work or projects, so that
the notice period serves to effect an orderly transition of Buyer's work in
process and Contractor's resources. However, Buyer may, at the time of
termination, elect to continue this Agreement or the terminated Statement of
Work solely for the purpose of completing any Statement of Work, or portion
thereof, in process at the time that notice of termination is given ("POST
TERMINATION PERFORMANCE"). Buyer will participate in any applicable acceptance
testing and be obligated to pay for such Post Termination Performance according
to this Agreement and the applicable Statement of Work.

         (b) In connection with termination of this Agreement or any Statement
of Work, Buyer will pay in accordance with this Agreement and the applicable
Statement of Work for the work performed by Contractor to the date of cessation
of work, including any Post Termination Performance. If Post Termination
Performance results in completion of a Statement of Work, then Buyer shall pay
therefor according to the terms thereof and this Agreement. For any Services and
Deliverables remaining incomplete at the time of cessation of work, Buyer shall
pay Contractor as follows, subject to Buyer's rights under this Agreement. To
the extent that such Deliverables and Services were to be provided on a time and
materials basis, then Buyer shall pay Contractor for the hours worked and the
materials used in accordance with this Agreement to the date of cessation of
work pursuant to the termination notice. To the extent that such Deliverables
and Services were to be provided on a fixed price basis, then Buyer shall pay
Contractor project fees for the hours of work completed by Contractor in
accordance with the Agreement based upon Contractor's standard hourly rates for
the personnel who performed the work, but not to exceed in the aggregate for
each project (and for this purpose any change order will constitute a separate
project) an amount determined as the product of the fixed fee for that project
and a fraction, the numerator of which is the number of days (not greater than
the denominator) from the date of commencement of the Services being terminated
until the date of such termination, and the denominator of which is the
originally anticipated duration of that project.

                                       12
<PAGE>

         (c) Upon termination of this Agreement or any Statement of Work,
Contractor shall deliver to Buyer copies of all materials constituting its work
product and documentation of any incomplete Deliverables, and (c) Buyer shall
receive an irrevocable, fully transferable, royalty-free non-exclusive license
to make, use, sell, copy, distribute or make derivative works from such
incomplete Deliverables, "as is" and without warranty of any sort (other than
the warranties against infringement contained in this Agreement) provided that
all right, title and interest of Contractor in New Developments incorporated in
the incomplete Deliverables, have been or as of the termination date, will be
assigned to Buyer pursuant to Section 4.3.

         (d) In the event of any termination of this Agreement or any Statement
of Work, Contractor will return to Buyer all materials provided by Buyer and
transfer and deliver to Buyer all work product and work in process of any kind
produced by Contractor in connection with this Agreement or the Statement of
Work and comply with the portions of this Agreement that survive termination as
described in Section 8.9(a).

8        GENERAL PROVISIONS

         8.1 APPLICABLE LAW, INTERPRETATION.

         This Agreement shall be governed by and construed in accordance with
the laws of the State of California and applicable federal law in effect on the
date of this Agreement. The captions and headings used in this document are for
convenience of reading only and are not to be used in the interpretation or
construction of this Agreement. This Agreement is not subject to (i) Article 2
of the Uniform Commercial Code, (ii) the Uniform Computer Information
Transactions Act, or (iii) the United Nations Convention on Contracts for the
International Sale of Goods.

         8.2 COMPLIANCE WITH LAWS.

         Both parties will comply with all applicable laws, regulations and
treaties, including (without limitation) including all such laws and regulations
pertaining to imports and exports (such as the U.S. Export Administration Act).
Without limiting the foregoing, Contractor will take reasonable steps to comply
with all applicable legal and regulatory requirements in effect from time to
time related to security, data protection, data processing and confidentiality.
Upon request, Contractor will demonstrate to Buyer its compliance with these
requirements.

         8.3 SEVERABILITY.

         In the event that any portion of this Agreement shall be deemed
unenforceable, the remainder of the Agreement shall remain in full force and
effect, unless elimination of the unenforceable portion would result in any
material failure of the remainder of the Agreement to reflect the intent of the
parties.

         8.4 ASSIGNMENT.

         This Agreement may not be assigned by a party without the written
consent of the other party, except that Buyer may assign this Agreement and any
Statement of Work to any of its affiliates, or to any transferee in connection
with the sale of all or substantially all of its business or assets.

                                       13
<PAGE>

         8.5 DUTY TO ACT REASONABLY.

         The parties shall deal with one another in good faith. Whenever this
agreement requires or contemplates any action, decision, consent or approval,
the parties shall act reasonably and in good faith and (unless the parties have
expressly agreed in writing to some other discretionary standard) may not
unreasonably withhold or delay any such action, decision, consent or approval.

         8.6 DISPUTES.

         (a) In the event of any dispute concerning the interpretation, breach
or threatened breach of this Agreement, the parties shall each designate an
executive, who shall then meet and confer, in confidence, to attempt in good
faith to resolve all outstanding differences between the parties (and none of
the proposals, counter-proposals or statements made during their negotiations
shall be admissible for any purpose in any later proceeding). These discussions
will be treated as confidential settlement discussions.

         (b) If negotiated resolution has not been reached within 14 days of
commencement of such conversations, then either party may require the other to
participate in nonbinding commercial mediation proceedings before a neutral
mediator acceptable to each party. Each party will participate in such mediation
in good faith in an effort to resolve their differences. The mediation will be
treated as a confidential settlement discussion. The mediator will not testify
for either party in any later proceeding related to the dispute. No recording or
transcript will be kept of the mediation proceedings. Each party will bear its
own expenses incurred in mediation. The fees and expenses of the mediator will
be shared equally by the parties.

         (c) If the parties are unable to resolve the dispute within 30 days of
commencement of mediation (or within 30 days of commencement of discussions
under Section 8.6(a) if no mediation is commenced), then (except as otherwise
provided below) all disputes that arise from or relate to this agreement,
including without limitation any issue regarding the extent to which any dispute
is subject to arbitration and the applicability or enforceability of these
dispute resolution procedures, shall be decided by binding arbitration in Orange
County, California under the Commercial Arbitration Procedures of the American
Arbitration Association, before a sole arbitrator, who shall be an attorney or a
retired judge with at least fifteen (15) years of legal experience with
transactions similar to those contemplated by this Agreement. During the twenty
(20) days following the commencement of an arbitration, the parties will consult
to define and limit the issues and will exchange those documents or other
evidence each intends to use at the arbitration to support its case, and provide
each other with names of all proposed witnesses. Each party shall be entitled to
select and take the deposition of no more than three (3) persons in connection
with the arbitration. Each party shall cooperate fully in facilitating
discovery. Evidence in the arbitration will be limited to statements of counsel,
documents disclosed during the 20-day period mentioned above, written
submissions of witnesses identified during such period, and live testimony of
not more than three (3) witnesses for each side. The arbitrator's decision shall
be final, and may be confirmed by the judgment of a court of competent
jurisdiction. However, any dispute concerning Confidential Information or
intellectual property may, at either party's election, be decided by a court of
competent jurisdiction in Orange County, California, as provided below, and upon
commencement of any such proceeding, any arbitration then pending shall be
stayed, insofar as it concerns Confidential Information or intellectual
property. The arbitrator shall have no power or authority to award exemplary or
punitive damages, or non-monetary or equitable relief of any sort. Each party
reserves the rights to (i) seek provisional remedies from a court of competent
jurisdiction and (ii) to litigate disputes concerning Confidential Information
or intellectual property in courts of competent jurisdiction, as provided below.
All aspects of the arbitration and any award shall be confidential. Neither the
parties nor the arbitrator may disclose the existence, content or results of the
arbitration, except as necessary to comply with legal or regulatory
requirements. Before making any such disclosure, a party will give written
notice to all other parties and shall afford such parties a reasonable
opportunity to protect their interests.

                                       14
<PAGE>

         (d) All proceedings concerning (i) provisional remedies, (ii) the
interpretation, performance, breach or threatened breach of the parties'
contractual and legal obligations concerning intellectual property and
Confidential Information and (iii) confirmation of any arbitral award shall be
litigated and decided exclusively in California or federal courts in Orange
County, California. This choice of venue is intended by the parties to be
mandatory and not permissive, thereby precluding the possibility of litigation
between the parties with respect to or arising out of this Agreement or any
Statement of Work in any other jurisdiction or venue. Each party hereby waives
any right it may have to assert the doctrine of FORUM NON CONVIENS or any
similar doctrine or to object to venue with respect to any proceeding brought in
accordance with this paragraph, and stipulates that the California and federal
courts located in Orange County, California shall have IN PERSONAM jurisdiction
over each of them (and their respective indemnitees) for the purpose of
litigating any such dispute, controversy or proceeding. Each party hereby
authorizes and accepts service of process sufficient for personal jurisdiction
in any action against it as contemplated by this action by registered or
certified mail, return receipt requested, postage prepaid, to its address for
the giving of notices as set forth in this Agreement. Nothing herein shall
affect the right of any party to serve process in any other manner permitted by
law.

         (e) In the event of any breach or threatened breach of Section 5.4, or
the provisions of this Agreement concerning Confidential Information and
intellectual property, the parties acknowledge that monetary damages may be an
inadequate remedy and the innocent party may suffer irreparable harm.
Accordingly, those provisions may be enforced, without following the alternative
dispute resolution procedures set forth herein, by appropriate equitable relief
pursuant to Section 8.6(d), upon a showing that the moving party has no adequate
legal remedy, is likely to suffer irreparable harm, and satisfies other
applicable requirements for equitable relief.

         (f) During the pendency of any arbitral or court proceeding, each party
shall bear its own attorneys' fees and costs, and the parties shall each pay
half the arbitration costs. The prevailing party in any arbitration or court
proceeding under this Agreement will be entitled to recover its fees and costs
incurred in the arbitration or proceeding (including attorneys and arbitration
fees and costs) from the non-prevailing party, provided that the arbitrator or
judge has the discretion to determine that there is no prevailing party or to
eliminate or reduce the prevailing party's recovery of its fees and costs to the
extent that the arbitrator or judge determines that full recovery thereof would
be unreasonable or disproportionate to the harm suffered by the prevailing
party.

         8.7 NOTICES.

         Any notice required or permitted under this Agreement shall be
effective on delivery or five (5) days after mailing if given by certified mail,
return receipt requested, postage prepaid, and addressed to the respective party
at the addresses below or such other address as the party may designate to the
other party by notice complying with this provision.

                                       15
<PAGE>

         Notice to Contractor:

                          Web Tools International, Inc.
                         4440 Von Karman Ave., Suite 125
                             Newport Beach, CA 92660
                            Attention: Dennis Vadura
                            Telephone: (949) 200-4000
                            Facsimile: (949) 200-4005

         Notice to Buyer:

                                 AccuPoll, Inc.
                         4440 Von Karman Ave., Suite 125
                         Newport Beach, California 92660
                             Attention: Frank Wiebe
                            Telephone (949) 200-4000
                            Facsimile (949) 200-4005

         8.8 NO THIRD PARTY BENEFICIARY.

         Nothing in this Agreement is intended to confer on rights, benefits,
remedies, obligations or liabilities on any person (including, without
limitation, any employees of the parties) other than the parties or their
respective successors or permitted assigns.

         8.9 SURVIVAL, LIMITATIONS.

         (a) Notwithstanding the expiration or termination of this Agreement,
those rights and obligations which are stated to survive pursuant this Agreement
or which by their nature are intended to survive such expiration or termination
shall so survive, including (without limitation) Sections 3.2, 4, 6, and 8.

         (b) Except as otherwise expressly provided below, neither party may
bring any action or commence any arbitration arising from or relating to this
Agreement more than one year after the claim arose, was discovered (or should
have been discovered with reasonable diligence), whichever is later. Contractor
may not bring an action for nonpayment more than one year after the date the
last payment was due.

         (c) Section (b) shall not apply to claims concerning intellectual
property and Confidential Information, which shall be subject to limitation
periods provided by law.

         8.10 WAIVER OF BREACH.

         The waiver of a breach of this Agreement or the failure of a party to
exercise any right under this Agreement shall in no event constitute a waiver as
to any other breach, whether similar or dissimilar in nature, or prevent the
exercise of any right under this Agreement.

         8.11 ENTIRE AGREEMENT.

         (a) This Agreement, together with all Statement(s) of Work, schedules,
and exhibits constitutes the entire agreement of the parties with respect to its
subject matter, supersedes any and all prior proposals, agreements and
understandings of the parties, whether written or oral (provided that this
provision shall not exclude liability for fraudulent representation), and may
not be amended except by a writing signed by the party against whom such
amendment is charged. Neither party is relying upon any representations or
inducements not specifically set forth in this Agreement.

                                       16
<PAGE>

         (b) All Statement(s) of Work, schedules, and exhibits are incorporated
in this Agreement. All such contract documents shall be construed consistently,
to the extent reasonably possible, but if any inconsistency may appear THEN (A)
the Agreement shall override conflicting terms and conditions of the other
documents, BUT (B) other documents, executed after the effective date of the
Agreement, shall supersede conflicting terms of this Agreement, to the extent
that they describe particular Services, payment terms, service commitments or
other obligations for particular Deliverable(s), phase(s) or aspect(s) of the
Services performed by Contractor.

         8.12 SIGNATURES; COUNTERPARTS.

         Facsimile and electronic signatures on this Agreement and Statements of
Work will have the same effect as originals, and this agreement and Statements
of Work may be executed in duplicates and counterparts, each of which shall be
effective as an original for all purposes.

         IN WITNESS WHEREOF, the Parties have executed this Agreement as of the
Effective Date set forth above.

                                             WEB TOOLS INTERNATIONAL, INC.

                                             By:
                                                 -------------------------------
                                             Name:
                                                  ------------------------------
                                             Title:
                                                  ------------------------------

                                             ACCUPOLL, INC.

                                             By:
                                                 -------------------------------
                                             Name:
                                                  ------------------------------
                                             Title:
                                                  ------------------------------

                                       17
<PAGE>

                                  EXHIBIT A TO

                            MASTER SERVICES AGREEMENT

                                   BASIC RATES

Basic rates in U.S. dollars.

System Engineer                     $100 per hour
System Analyst                      $100 per hour
Senior System Engineer              $140 per hour
Senior System Analyst               $140 per hour
Technical Architect                 $160 per hour
Senior Technical Architect          $180 per hour
Project Manager                     $160 per hour
Senior Project Manager              $180 per hour
Technical Writer                    $80 per hour
Graphic Artist                      $50 per hour

                                       18

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