Document:

[LOGO GMCR]

                        Contract for Consulting Services
                    Direct Response Financial Services, Inc.

                                 March 11, 2005

David King
President & CEO
GMCRNet.com, Inc.
513 Dunblane Drive
Winter Park, FL 32792
daveking@atlantic.net/ (407) 628-9354 / (407) 628-9535 (f)

                          Contract DRFL rev 03-11-2005
<PAGE>

CONSULTING AGREEMENT

Agreement made this 11th day of March, 2005, between Direct Response Financial
Services, Inc. (Client) whose offices are located at 2899 Agoura Road, Suite
115, Westlake Village, CA 91361 and GMCRNet.com, Inc. (GMCR) having offices at
513 Dunblane Drive, Winter Park, Florida 32792. This agreement supercedes and
existing agreements for consulting services regarding the shareholder
communications of Direct Response Financial Services, Inc. (DRFL):

In consideration of the mutual promises contained in this Agreement, the
contracting parties agree as follows:

Recitals:

CLIENT desires to engage the services of GMCR to perform consulting services
regarding the shareholder communications of Direct Response Financial Services,
Inc. (DRFL).

GMCR desires to consult with the Board of Directors, the Officers of CLIENT, and
certain administrative staff members of CLIENT, and to undertake for the
Corporation consultation as to the operation and management the shareholder
communications of DRFL.

AGREEMENT

Term

      1.    The respective duties and obligations of the contracting party shall
            be for a period of eight weeks commencing on March 28th , 2005 or
            thereabouts depending on the exact schedule as determined at the
            time compensation is delivered. This Agreement may be terminated by
            either party at the end of the Initial Term or any Renewal Term upon
            thirty (30) days prior written notice or earlier pursuant to the
            provisions set forth below in Section 6 below.

Services Provided by Consultant

      2.    GMCR will provide consulting services in connection with DRFL's
            shareholder communications. At no time shall GMCR provide services
            which would require GMCR to be registered or licensed with any
            federal or state regulatory body or self-regulating agency. GMCR
            will provide such services in the manner GMCR reasonably believes
            will accomplish the goals of CLIENT. GMCR agrees to provide fair
            disclosure of compensation in any publication or distribution of
            information made on CLIENT's behalf in accordance with existing
            governmental regulations. GMCR will devote such amount of time and
            effort necessary to accomplish the services required. However, there
            is no requirement that GMCR devote a certain amount of time or
            effort hereunder. During the term of this Agreement, GMCR will
            provide certain administrative and management services to CLIENT,
            including but not necessarily limited to the following:

            (a)   Consult with the CLIENT and DRFL as to methods and procedures
                  to build shareholder base and provide shareholder and investor
                  communications.

            (b)   Advise CLIENT and DRFL and provide assistance in development
                  of shareholder base and shareholder communications;

                  CLIENT agrees to support GMCR in developing and building the
                  shareholder base including, but not necessarily limited to the
                  following:

                  (1)   Providing GMCR with information and news as required to
                        build and retain the shareholder base.

                  (2) Providing support as needed for GMCR to fulfill the terms
                      of the contract as approved by CLIENT.

<PAGE>

Compensation

      3.    Upon execution of this Agreement, GMCR shall be compensated with a
            total of 2.5 million non S-8 registered free-trading shares to be
            delivered upon execution of this agreement payable by wire transfer
            to the account of GMCRNet.com Inc. at the coordinates listed below.
            At the receipt of shares, the campaign will be firmly scheduled and
            tentatively is set to begin on March 28th 2005 or thereabouts unless
            other factors cause this schedule to change. .

            SAMCO DTC #0234 account number 82038100 account name GMCRNet.com,
            Inc. 2114 Crystal Cove Way San Marcos, CA 92069 christine
            760-727-5564

Representations of Corporation

      4.    (a) CLIENT, upon entering this Agreement, hereby warrants and
            guarantees to GMCR that all statements, either written or oral, made
            by CLIENT to GMCR are true and accurate, and contain no
            misstatements of material fact. CLIENT acknowledges that the
            information it delivers to GMCR will be used by the GMCR in
            preparing materials regarding the DRFL's business, including but not
            necessarily limited to, its financial condition, for dissemination
            to the public. Therefore, in accordance with Paragraph 5, below,
            CLIENT shall hold harmless GMCR from any and all errors, omissions,
            misstatements, negligent or intentional misrepresentations, in
            connection with all information furnished by CLIENT to GMCR, in
            accordance with and pursuant to the terms and conditions of this
            Agreement for whatever purpose or purposes GMCR sees fit to use said
            information. CLIENT further represents and warrants that as to all
            matters set forth within this Agreement and involving the corporate
            business affairs and the sale of securities, CLIENT has had
            independent legal counsel and will continue to maintain independent
            legal counsel to advise CLIENT, of all matters concerning, but not
            necessarily limited to, corporate law, corporate relations, investor
            relations, all manners concerning and in connection with DRFL's,
            activities regarding the Securities Acts of 1933 and 1934, and state
            Blue Sky or Securities laws. GMCR, has no responsibility to obtain
            or render legal advice in connection with the sale of securities.
            All legal, regulatory or licensing matters as related to the
            corporate sale of securities are the responsibility of CLIENT, and
            its counsel.

Limited Liability

      5.    With regard to the services to be performed by GMCR, pursuant to the
            terms of this Agreement, GMCR shall not be liable to CLIENT, or to
            anyone who may claim any right due to any relationship with CLIENT
            or any acts or omissions in the performance of services on the part
            of GMCR, or on the part of the agents or employees of GMCR, except
            when said acts or omissions of GMCR are due to its willful
            misconduct or culpable negligence.

Termination

      6.    Either party may terminate this Agreement at any time in the event
            of a material breach by the other party which remains uncured after
            thirty (30) days written notice thereof. The Client may terminate
            this contract at any time at his discretion with no further
            compensation required.

            In the event that this contract is terminated by either party, the
            Termination does not relieve CLIENT of the obligation to pay amounts
            due and owing to GMCR accrued up to the effective date of
            termination, nor prejudice any cause of action or claim of either
            party accrued, or to accrue, on account of the breach or default of
            the other party.

Notices

      7.    All notices to be sent pursuant to the terms and conditions of this
            Agreement, or other documents under this agreement shall be in
            writing and delivered personally, or by certified mail, return
            receipt requested, postage pre-paid, addressed to either CLIENT or
            GMCR at the address set forth as follow or at such other address as
            may be provided to the notifying party:

            As to GMCR :      GMCR,  513 Dunblane Drive., Winter Park, Fl  32792

            As to CLIENT:     Direct Response Financial Services, Inc
                              2899 Agoura Road, Suite 115
                              Westlake Village, CA 91361

Trade Secrets

      8.    CLIENT, acknowledges and agrees that any confidential information is
            proprietary to and a valuable trade secret of GMCR and that any
            disclosure or unauthorized use thereof will cause irreparable harm
            and loss to GMCR. The parties hereto agree that all such information
            conveyed to CLIENT, regarding the operations and services of GMCR
            constitutes a trade secret as defined by Florida State. 688.002(4)
            and shall be afforded the protections provided by Florida's Uniform
            trade Secrets Act or any other applicable laws.

Attorneys' Fees

      9.    In the event any litigation or controversy, including arbitration,
            arises out of or in connection with this Agreement between the
            parties hereto, the prevailing party in such litigation, arbitration
            or controversy, shall be entitled to recover from the other party or
            parties, all reasonable attorneys' fees, expenses and suit costs,
            including those associated within the appellate or post judgment
            collection proceedings.

Governing Law

      10.   This Agreement shall be construed under and in accordance with the
            laws of the State of Florida, and all obligations of the parties
            created under it are performed in Orange County, Florida. In any
            controversy arising out of this Agreement, venue for said proceeding
            shall be in Orange County, Florida.

Parties Bound

      11.   This Agreement shall be binding on and inure to the benefit of the
            contracting parties and their respective heirs, executors,
            administrations, legal representatives, successors, and assigns when
            permitted by this Agreement.

Legal Construction

      12.   In case of any one or more of the provisions contained in this
            Agreement shall for any reason be held to be invalid, illegal, or
            unenforceable in any respect, the invalidity, illegality, or
            unenforceability shall not affect any other provision, and this
            Agreement shall be construed as if the invalid, illegal, or
            unenforceable provision had never been contained in it.

<PAGE>

Prior Agreements Superseded

      13.   This Agreement constitutes the sole and only Agreement of the
            contracting parties and supersedes any prior understandings or
            written or oral agreements between the respective parties. Further,
            this Agreement may only be modified or changed by written agreement
            signed by all parties hereto.

Multiple Copies or Counterparts of Agreement

      14.   The original and one or more copies of this Agreement may be
            executed by one or more of the parties hereto. In such event, all of
            such executed copies shall have the same force and effect as the
            executed original, and all of such counterparts taken together shall
            have the effect of a fully executed original. Further, this
            Agreement may be signed by the parties and copies hereof delivered
            to each party by way of facsimile transmission, and such facsimile
            copies shall be deemed original copies for all purposes if original
            copies of the parties'signatures are not delivered.

Headings

      15.   Headings used throughout this Agreement are for reference and
            convenience, and in no way define, limit or describe the scope or
            intent of this Agreement or effect its provisions.

IN WITNESS WHEREOF, the parties have set their hands and seal as of the date
March 11, 2005

written below.

CONSULTANT:                            CLIENT:

GMCR                                   Direct Response Financial Services, Inc.

BY:   David King                       BY:   Randy Catanese
      -----------------------------          ---------------------------

      /s/ David King                         /s Randy Catanese
-----------------------------------          ---------------------------
Title:   President & CEO               Title: CEO
--------------------------------------------------------------------------------
Date:   _____/_____/_____              Date:_____/_____/_____
--------------------------------------------------------------------------------EXHIBIT 10.1
                                                                 Amendment No. 1
                                                To Securities Purchase Agreement

                AMENDMENT NO. 1 TO SECURITIES PURCHASE AGREEMENT

      AMENDMENT NO. 1 TO SECURITIES PURCHASE AGREEMENT, dated as of April __,
2005 (this "Amendment"), by and among WINWIN GAMING, INC., a Delaware
corporation (the "Company") and the Buyer executing this Amendment who is the
holder of a majority of the Offered Shares. Capitalized terms used, but not
otherwise defined, herein have the meanings ascribed to such terms in that
certain Securities Purchase Agreement, dated February 25, 2005, among the
Company and the Buyers (the "Agreement").

                                   BACKGROUND

      The Parties are parties to the Agreement, pursuant to which the Buyer
acquired 4,000,000 Offered Shares for $2,000,000. In connection with the
Agreement, on February 25, 2005, the Buyer also entered into a Registration
Rights Agreement with the Company (the "Registration Rights Agreement"),
pursuant to which the Company agreed to register the Buyer's Offered Shares for
re-sale within a specified period of time. Pursuant to Section 1(b)(ii) of the
Agreement, the Company was permitted to sell additional Offered Shares on the
terms specified in the Agreement for a period of thirty days following the
Closing Date and prior to the filing of the registration statement contemplated
by the Registration Rights Agreement; provided that the Buyer would have the
right to acquire up to 2,000,000 Offered Shares at the first Subsequent Closing
or upon the expiration of the thirty day period. Such thirty day period has now
expired and the parties desire to extend such period as specified below.

      Section 9(e) of the Agreement provides that the Agreement may be amended
by an instrument in writing signed by the Company and the holders of a majority
of the Offered Shares. This Amendment satisfies the requirements of Section 9(e)
and is effective to amend the Agreement.

      NOW, THEREFORE, the parties hereto, intending to be legally bound and in
consideration of the mutual agreements and covenants contained herein and for
such other good and valuable consideration the receipt and sufficiency of which
is hereby acknowledged, agree as follows:

      1. Amendment to Section 1(b)(ii) of the Agreement. The Agreement is hereby
amended to delete Section 1(b)(ii) thereof in its entirety and in lieu thereof
to insert the following new Section 1(b)(ii):

            " ii. Subsequent Closings. It is anticipated that new investors
            reasonably approved by the initial Buyer hereunder (the "New
            Buyers") may not be purchasing Offered Shares at the initial
            Closing, but may acquire Offered Shares in an aggregate amount
            (taken together with the Offered Shares acquired by the initial
            Buyer) not to exceed Fourteen Million (14,000,000) shares of Common
            Stock at additional closings to occur on or before May 16, 2005
            (each a "Subsequent Closing," and together with the Initial Closing,
            the "Closings"; with the date of any Initial Closing or Subsequent
            Closing, as applicable, being referred to herein as a "Closing
            Date"), provided however, that Van Wagoner Private Opportunities
            Fund L.P. shall have the right to acquire up to 2,000,000 Offered
            Shares at the first Subsequent Closing of at least 1,000,000 Offered
            Shares to New Buyers, or if no such Subsequent Closing occurs, on
            May 16, 2005. Any such Offered Shares Van Wagoner Private
            Opportunities Fund L.P. elects not to purchase at the first
            Subsequent Closing shall thereafter be available for sale as

<PAGE>

            otherwise provided in this Section 1.b.ii. Any sales of Offered
            Shares and Warrants at Subsequent Closings shall be made on the
            terms and conditions set forth in this Agreement and shall be
            considered to have been issued pursuant hereto. The Schedule of
            Buyers shall be amended at each Subsequent Closing, without the need
            to obtain the consent of any party hereto, to reflect the name and
            address of each New Purchaser participating in such Subsequent
            Closing, the number of Offered Shares issued at such Subsequent
            Closings and the other information required by the Schedule of
            Buyers. Each New Purchaser who participates in a Subsequent Closing
            shall execute and deliver to the Company a counterpart signature
            page or joinder to this Agreement pursuant to which each such New
            Purchaser agrees to be bound by the terms and provisions hereof. The
            Company shall deliver to each such New Purchaser at each Subsequent
            Closing a Compliance Certificate executed by an executive officer of
            the Company, dated the Subsequent Closing Date, and certifying (i)
            that the representations and warranties made by the Company in
            Section 3 of this Agreement were true and correct when made, and are
            true and correct in all material respects as of the Subsequent
            Closing Date and (ii) that all covenants, agreements, and conditions
            contained in this Agreement to be performed by the Company on or
            prior to the Subsequent Closing have been fully performed or
            complied with in all material respects."

      2. Agreement Remains in Force. Except as expressly set forth in this
Amendment, the Agreement remains unmodified and in full force and effect.

      3. Miscellaneous. This Amendment and the Agreement constitute the entire
understanding among the parties hereto with respect to the subject matter hereof
and may not be further amended, modified or supplemented except as specified in
the Agreement. This Amendment may be executed in any number of counterparts,
each of which shall be deemed an original and enforceable against the Parties
actually executing such counterpart, and all of which, when taken together,
shall constitute one instrument. Facsimile execution and delivery of this
Agreement is legal, valid and binding execution and delivery for all purposes.

                            [signature page follows]

                                       2
<PAGE>

      IN WITNESS WHEREOF, the parties hereto have executed this Amendment as of
the date first set forth above.

                                    WINWIN GAMING, INC.

                                    By: /s/ Patrick Rogers
                                        ----------------------------------------
                                        Name: Patrick Rogers
                                        Title: Chief Executive Officer

                                    VAN WAGONER PRIVATE OPPORTUNITIES FUND, L.P.

                                    By: /s/ Garrett Van Wagoner
                                        ----------------------------------------
                                        Garrett Van Wagoner, General partner

                                       3

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