Document:

Exhibit 10.1
                          CONSULTING SERVICES AGREEMENT
                          -----------------------------

     This CONSULTING SERVICES AGREEMENT ("Agreement"), made effective this 10th
day of April, 2004, between Walker International Industries Inc. ("Company"), a
validly existing corporation with its principal office located at 370 Old
Country Road, Suite 200, Garden City, New York 11530, and Mr. Shannon Harrison
("Consultant), an individual whose office address is 1611 SW 2nd Avenue, A-101,
Miami, Florida.

                                    RECITALS
                                    --------

I.   Company desires to retain Consultant as a non-exclusive Business Advisor to
     provide the services described in this Agreement; and

II.  Consultant desires to provide such services to Company pursuant to this
     Agreement.

NOW, THEREFORE, in consideration of the mutual covenants and conditions as
set forth herein, and other valuable consideration, the receipt and adequacy of
which is hereby acknowledged, the parties agree as follows:

                                   AGREEMENTS
                                   ----------

1.   Services: Consultant shall perform for Company the services described in
     Exhibit "A" attached hereto and by this reference incorporated herein (the
     "Services"), which shall be executed by both parties.

2.   Payment for Services: Company agrees to pay Consultant for the Services in
     accordance with the schedule contained in Exhibit "B" attached hereto and
     by this reference incorporated herein, which shall be executed by both
     parties.

3.   Cooperation: During the term of this Agreement, the parties shall
     communicate, cooperate, and provide each other with ready access to their
     respective staff and resources as is necessary to provide the Services and
     to otherwise effectuate the purposes of this Agreement.

4.   Independent Contractor: Consultant is providing the Services to Company as
     an independent contractor, and this Agreement does not create an
     employer/employee relationship, nor does this Agreement create a
     relationship of joint venturers, partners, associates or any other
     relationship between the parties other than that of independent contractor.
     Consultant shall be working from its own office, using its own equipment,
     and shall have no right to utilize the offices or equipment of Company
     unless specifically requested. Consultant shall have the right to retain,
     and will be solely responsible for, its own employees, agents, and
     representatives. All such persons will be retained by the Consultant at its
     own risk, expense, and supervision, and Consultant shall have no right of
     compensation or reimbursement from or against Company in connection with
     such retention in the absence of a prior written agreement between the
     parties. Consultant shall be solely responsible for payment of all taxes as
     may be imposed on any income derived by Consultant hereunder and for any
     and all other liabilities arising out of Consultant's independent status.
     To the extent that Company pays any taxes or other sums on Consultant's
     behalf for any reason, Consultant shall promptly indemnify or reimburse
     Company for any and all such sums.

<PAGE>

5.   Compliance With Securities Laws: The Company understands that any and all
     compensation outlined in this Agreement shall be paid solely and
     exclusively as consideration for the aforementioned consulting efforts made
     by Consultant on behalf of the Company as an independent contractor.
     Consultant is a natural person. Any monies or other compensation
     transferred to Company by Consultant herein is not made with the intent to
     raise capital or to provide the Company with capital. Consultant has been
     engaged to provide the Company with traditional business, management,
     technical and operational consulting, and related business services.
     Consultant's engagement does not involve the promotion or marketing of the
     Company's securities (including it's common stock), nor does it involve
     raising money for the Company.

6.   Confidential Information: Consultant acknowledges that during the course of
     performance of the Services referenced herein, he may come into possession
     of Company's Confidential Information. For the purposes of this agreement,
     "Confidential Information" shall mean any information, not generally known
     in the trade or industry, which was obtained from Company, or which was
     learned, discovered, developed, conceived, originated, or prepared during
     or as a result of Consultant's performance hereunder on behalf of Company
     and which falls within the following general categories: (i) information
     relating to trade secrets; (ii) information relating to existing or
     contemplated products, services, technology, designs, computer systems,
     computer software and research, or developments; (iii) information relating
     to business plans, sales or marketing methods, methods of doing business,
     customer lists, customer usages and/or requirements, and supplier
     information; (iv) information relating to proprietary computer software not
     generally known to the public; and (v) any other confidential information
     the parties may wish to protect by patent, copyright, or by keeping such
     information secret and confidential.

     Consultant understands and agrees that Confidential Information is vitally
     important, is critical to the ongoing business of, and is of
     immeasurable value to Company. Consultant hereby agrees to hold in the
     strictest confidence and to not divulge to anyone, at any time during
     or after the termination of this Agreement, any of Company's
     Confidential Information, and to not use such information for
     Consultant's personal benefit, for the direct or indirect benefit of
     any other person, firm, corporation, or entity without the prior
     written consent of the other party. Upon termination of this
     Agreement, Consultant agrees to deliver to Company all computer disks,
     notebooks, and any other data in relation thereto, containing,
     embodying, or evidencing any of the Confidential Information or Trade
     Secrets described herein.

     Consultant acknowledges and agrees that Company will have no adequate
     remedy at law if there is a breach or threatened breach of this
     Section and, accordingly, that Company shall be entitled to an
     injunction against such breach. Nothing herein shall be construed as a
     waiver of any other legal or equitable remedies which may be available
     to either party if the other party breaches this Section.

                                       2
<PAGE>

7.   Assignment of Work Product: Consultant is performing the Services for
     Company at Company's request. Company shall have exclusive ownership of and
     title to all products, developments, processes, and techniques that may
     result from Consultant's performance hereunder.

8.   Warranty: Consultant represents and warrants to Company that he has the
     skill, experience, and expertise to perform the duties set forth herein,
     and that such duties shall be performed in full compliance with all laws,
     statutes, ordinances and rules that may apply to Consultant's performance
     thereof. Consultant agrees, at his own expense, to indemnify, defend and
     hold harmless Company, and its officers, directors, shareholders,
     employees, agents, and representatives against all liability, demands,
     claims, costs, penalties, suits, or settlements brought against Company in
     any forum whatsoever, if such matters arise from or are related to (i) any
     untruth, inaccuracy, misrepresentation, or breach of any of Consultant's
     warranties or representations set forth in this Agreement; (ii) any active
     or passive negligence on the part of Consultant in the performance of its
     duties as set forth herein, and (iii) any failure by Consultant to comply
     with all laws, statutes, ordinances, and rules that apply to the
     performance of Consultant's duties.

9.   Assignment: This Agreement shall be binding upon, and inure to the benefit
     of Company, its successors, and assigns. However, Consultant's duties are
     personal and may not be delegated by Consultant without Company's express
     prior written consent.

10.  Term and Termination: This Consulting Services Agreement is for the term of
     one year from the date of this Agreement, unless terminated during the
     first 90 days after the execution of this Agreement (the "Trial Period").
     The Company may terminate this Agreement during the Trial Period without
     any further obligation to Consultant.

11.  General Provisions:

     (a)  Notices: Any notice or communication required under this Agreement to
          be made to either party shall be typewritten in English and shall be
          considered delivered when personally delivered, delivered by
          registered mail with confirmed receipt (postage prepaid), or delivered
          by overnight courier to the address of the party as set forth above.

     (b)  Titles and Captions: All article and section titles or captions in
          this Agreement are for convenience only. They shall not be deemed a
          part of this Agreement, and in no way define, limit, extend, or
          describe the scope or intent of any of its provisions.

     (c)  Amendments: No supplement, modification, or amendment of any term,
          provision, or condition of this Agreement shall be binding or
          enforceable unless executed in writing by the party against whom
          enforcement is sought as to such supplementary or modified or amended
          term or condition.

     (d)  Entire Agreement and Waiver: This Agreement constitutes the entire
          agreement between the parties hereto, and supersedes all prior and
          contemporaneous agreements, arrangements, negotiations, and
          understandings between the parties hereto relating to the subject
          matter hereof. There are no other understandings, statements, promises

                                       3
<PAGE>

          or inducements, oral or otherwise, contrary to the terms of this
          Agreement. No representations, warranties, covenants, or conditions,
          express or implied, whether by statute or otherwise, other than as set
          forth herein have been made by any party hereto. No waiver of any
          term, provision, or condition of this Agreement, whether by conduct or
          otherwise, in any one or more instances, shall be deemed to be, or
          shall constitute, a waiver of any other provision hereof, whether or
          not similar, nor shall any such waiver constitute a continuing waiver,
          and no waiver shall be binding unless executed by the party making
          such waiver.

     (e)  Third Parties: Nothing in this Agreement (whether express or implied)
          is intended to confer upon any person other than the parties hereto
          and their respective successors and permitted assigns, any rights or
          remedies under or by reason of this Agreement, nor is anything in this
          Agreement intended to relieve or discharge the liability of any other
          party hereto, nor shall any provision hereof give any entity any right
          to subrogation against or action over against any party.

     (f)  Counterparts: This Agreement may be executed in one or more
          counterparts, each of which together shall constitute one and the same
          instrument.

     (g)  Invalidity of Provisions: If any provisions of this Agreement is or
          becomes wholly or partly invalid, illegal, or unenforceable: (i) the
          validity, legality, and enforceability of the remaining provisions
          shall continue in force unaffected, and (ii) the parties shall meet as
          soon as possible and negotiate in good faith upon a replacement
          provision that is legally valid and that as nearly as possible
          achieves the objectives of the Agreement and produces an equivalent
          economic effect, which replacement provision shall apply as of the
          date that the replaced provision had become invalid, illegal, or
          unenforceable.

     (h)  Force Majeure: Any prevention, delay, or stoppage due to causes beyond
          the parties' control, including, but not limited to, acts of God,
          public enemies, war, civil disorder, fire, flood, explosion, labor
          disputes or strikes, or any acts or orders of any governmental
          authority, inability to obtain supplies or materials (including,
          without limitation, computer hardware), shall excuse the performance
          of that party of its obligations hereunder for a period equal to any
          such prevention, delay, or stoppage.

     (i)  Governing Law/Arbitration: This Agreement shall be construed and
          governed in accordance with the laws of the State of New York, U.S.A.
          without regard to any conflicts of law rules. Any controversy or claim
          arising out of or relating to this Agreement shall be determined by
          arbitration in accordance with the International Arbitration Rules of
          the American Arbitration Association. The number of arbitrators shall
          be one (1) and the place of arbitration New York, and the language of
          the arbitration shall be in English. The arbitrator's award shall be
          specifically enforceable in any court of appropriate jurisdiction and
          shall be deemed final for all purposes. In any arbitration or legal
          action brought to enforce the provisions hereof, the prevailing party
          in such action shall be entitled to have its reasonable attorney's
          fees, arbitration costs, and litigation expenses paid by the
          non-prevailing party.

                                       4
<PAGE>

     (j)  Survivability: The provisions of Paragraphs 5, 6, and 7 shall survive
          termination of this Agreement.

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

Walker Financial Corporation                          Shannon Harrison

By: ____/S_______________________            By:__/S___________________________

Name:__Mitchell Segal____________

Title:___President ________________

                                       5
<PAGE>

                                   EXHIBIT "A"
                                   -----------

                                    Services
                                    --------

Consultant shall provide Company with the following Advisory services:

     1.   Review of Current Business Operations.
     2.   Interviews with Key Management and Board of Directors.
     3.   Review of Business Plan and advice concerning the Company's business
          initiatives.
     4.   Industry Research.
     5.   Strategic Relationship introductions with distribution channels for
          the Company's product.
     6.   Insurance industry introductions.
     7.   Introductions to potential Board Members
     8.   Acquisition Opportunities
     9.   Web site analysis
     10.  Web site marketing analysis
     11.  Other advice as needed.

While Consultant as an array of experience, this Agreement is for advisory
services only. Any other consulting would fall under a separate contract.
Specifically, Company understands that Consultant is not offering any corporate
finance related or legal related advise. Compensation to Consultant is solely on
the basis of the services outlined in this Agreement.

Walker Financial Corporation                          Shannon Harrison

By:___/s/_____________________              By:____/s/______________________

Name:__Mitchell Segal_________

Title:_President________________

                                       6
<PAGE>

                                   EXHIBIT "B"
                                   -----------

                          Rate of Payment for Services

In consideration for Services to be rendered by the Consultant pursuant to
this Agreement, Company shall provide Consultant with the following:

     1.   150,000 shares of the Company's common stock and 50,000 options to
          acquire the Company's shares carrying an exercise price of $ .20
          pursuant to the Company's 2002 Equity Incentive Plan (the "Plan"). The
          Company covenants and agrees to use its best efforts to cause the
          shares issuable under the Plan to be registered under the Securities
          Act of 1933. The Company further covenants and agrees that within 5
          days of the effectiveness of such registration it will execute a
          written request to its transfer agent to prepare and deliver, per
          Consultant's instructions, one or more stock certificates for the
          Company's shares of common stock, in a freely tradable, non legend
          form. Within 60 days after the execution of this Agreement, the
          Company shall issue an additional 150,000 shares of the Company's
          common stock and 50,000 options to acquire the Company's shares
          carrying an exercise price of $ .20 pursuant to the Company's 2002
          Equity Incentive Plan (the "Plan"). The Company covenants and agrees
          to use its best efforts to cause the shares issuable under the Plan to
          be registered under the Securities Act of 1933. The Company further
          covenants and agrees that within 5 days of the effectiveness of such
          registration it will execute a written request to its transfer agent
          to prepare and deliver, per Consultant's instructions, one or more
          stock certificates for the Company's shares of common stock, in a
          freely tradable, non legend form.

     2.   Expenses: Pre-approved expenses shall be reimbursed within fourteen
          (14) days of a valid, pre-approved expense report being submitted to
          the Company.

Walker Financial Corporation                          Shannon Harrison

By:____/s/____________________              By:_____________________________

Name:__Mitchell Segal________

Title:_President________________

                                       7Exhibit 10.2
                          Walker Financial Corporation
                               6% Promissory Note

Dated: May 22, 2004        Principal Amount: $125,000.00
Garden City, New York

     For Value Received, the undersigned, Walker Financial Corporation (together
with its successors and assigns, "Walker"), a Delaware corporation, hereby
promises to pay to Cindy Dolgin, an individual residing in the State of New York
("Lender"), the principal sum of One Hundred Twenty Five Thousand Dollars
($125,000.00), together with interest as set forth below.

1. Interest Rate. Until an event of Default shall have occurred, the
principal amount evidenced by this Note shall bear interest at the rate of 6%
per annum, computed on the basis of a 360-day year for the actual number of days
elapsed (the "Applicable Interest Rate"). Upon the occurrence of an event of
Default, the outstanding principal amount and any accrued but unpaid interest
thereon shall bear interest until paid at the Applicable Interest Rate plus an
additional 2% per annum (the "Default Interest Rate").

2. Payment Date; Payment Method; Prepayment.

     (a) Payment Dates. Payment of all accrued and unpaid interest due under
this Note shall be payable at the maturity of the loan which will be August 22,
2004 (hereinafter the "Maturity Date"). Upon payment in full of the principal
evidenced by this Note (and any accrued but unpaid interest thereon), Lender
shall mark this Note "CANCELLED" and return this Note as so marked to Walker
within five days after such payment in full is confirmed.

     (b) Payment Method. Payment of the principal evidenced by this Note (and
any accrued but unpaid interest thereon) shall be made by check or wire transfer
of immediately available funds to an account designated by Lender.

     (c) Voluntary Prepayment. Walker may pay, without penalty or premium, the
principal amount evidenced by this Note (and any accrued but unpaid interest
thereon), in whole or part, at any time up to the Maturity Date upon no less
than five day's prior notice to Lender. Any partial prepayment shall first be
applied against any accrued and unpaid interest due under this Note and then to
the principal amount evidenced by this Note. In the event of a voluntary
prepayment being less than the full amount outstanding under this Note
(including any accrued but unpaid interest), upon surrender of this Note in
connection with said partial prepayment, Walker shall deliver to Lender a new
note substantially in the form of this Note and evidencing as principal any
amount not so prepaid.

3. Default; Acceleration.

     (a)  Any of the following shall constitute an event of Default under this
          Note:
     (i) the failure by Walker to pay any amounts required to be paid under this
Note on or before the date on which such payment was due;
     (ii) the breach or noncompliance by Walker of any of its representations,
warranties or covenants contained in the Loan Agreement;

     (iii) Walker shall

<PAGE>

     (A) apply for or consent to the appointment of a receiver or trustee of
Walker's assets;
     (B) make a general assignment for the benefit of creditors;
     (C) file a petition or other request no matter how denominated ("Petition")
seeking relief under Title 11 of the United States Code or under any other
federal or state bankruptcy, reorganization, insolvency, readjustment of debt,
dissolution or liquidation law or statute ("Bankruptcy Statute"); or
     (D) file an answer admitting the material allegations of a Petition filed
against it in any proceeding under any Bankruptcy Statute;
     (iv) there shall have entered against Walker an order for relief under any
Bankruptcy Statute; or
     (v) a Petition seeking an order for relief under any Bankruptcy Statute is
filed by any one other than Walker and without Walker's consent or agreement
which is not dismissed or stayed within 60 days after the date of such filing,
or such Petition is not dismissed upon the expiration of any stay thereof.

     (b) Upon the occurrence of an event of Default, the unpaid principal amount
evidenced by this Note (and any accrued but unpaid interest thereon) shall be
immediately due and payable.

     (c) Until the occurrence of an event of Default, the principal amount
evidenced by this Note shall bear interest at the Applicable Interest Rate and
upon an event of Default, any unpaid principal amount and any accrued but unpaid
interest thereon under this Note shall bear interest until paid at the Default
Interest Rate.

4. Enforcement. All disputes regarding the enforcement or construction of
this Note shall be resolved in accordance with the Loan Agreement and may not be
resolved independently of the enforcement or construction of the Loan Agreement
which has been made a part hereof.

5. Assignment.. This Note is not assignable by Walker, and any purported
assignment of this Note shall be null and void and of no effect.

6. Governing Law. This Note and all rights and obligations hereunder shall
be governed by and construed in accordance with the laws of the State of New
York applicable to agreements made and be performed wholly within such State,
without regard to such State's conflicts of laws principles.

7. Notices. All requests, demands, notices and other communications
required or otherwise given under this Agreement shall be sufficiently given if
(a) delivered by hand against written receipt therefor, (b) forwarded by
overnight courier requiring acknowledgment of receipt or (c) mailed by postage
prepaid, registered or certified mail, return receipt requested, addressed as
follows:

         If to Walker, to:                  Mitchell Segal, President
                                            Walker Financial Corporation
                                            990 Stewart Avenue
                                            Suite 60A
                                            Garden City, New York 11530

                                       2
<PAGE>

         If to Lender, to:                  Mrs. Cindy Dolgin
                                            3 Jordan Drive
                                            Great Neck, N.Y. 11021

or, in the case of any of the parties hereto, at such other address as such
party shall have furnished in writing, in accordance with this Section 8, to the
other parties hereto. Each such request, demand, notice or other communication
shall be deemed given (a) on the date of delivery by hand, (b) on the first
business day following the date of delivery to an overnight courier or (c) three
business days following mailing by registered or certified mail.

     IN WITNESS WHEREOF, the parties have executed or caused to be executed this
Note as of the date first above written.

                                       Walker Financial Corporation

                                       By:              /S
                                             -------------------------
                                             Mitchell Segal, President

                                       3

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