Document:

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                           Exhibit 10.14

                           Lease Agreement

This Lease is made by and between LESSOR : Wang, Rei-Bi([ ] [ ] [ ])
(hereinafter referred to as "Party A") and LESSEE : Kid Castle Internet
Technology Corporation (hereinafter referred to as "Party B"). Both parties
agree to abide by the terms and conditions set forth as follows:

1.   Premises under the Lease : 8th F-5, No. 251, Ming-Chuan 1 Road, Kaohsiung
     City.

2.   The term of the Lease shall be four years, commencing from June 1st, 2000
     to May 31st, 2004.

3.   Rent :

A.       The monthly rent shall be NT$60,000(including value added tax)
     and shall be paid on the first day of each month.

B.       Party B shall pay a rental deposit of NT$165,000 to Party A. The said
     rental deposit shall be returned to Party B without interest upon
     expiration of this Lease, when Party B vacates and surrenders the Premises
     to Party A.

                           Amendment : the monthly rent shall be reduced to be
                  NT$48,000(including value added tax) commencing from December
                  1st, 2001 to the expiration of this Lease term by the Parties'
                  mutual agreement. Party B shall not demand for a decrease in
                  rent in any excuse afterwards.

4.   Use of the Premises :

A.       Party B shall use the Premises only for the business operation.

B.       Prior to consent by Party A during the term of this Lease, Party B
shall not, in whole or in part, have the Premises subleased, transferred,
mortgaged to any third party, or in any other way provided for use by any third
party.

C.       Upon expiration of this Lease, Party B shall not request for moving
     costs and/or other expenses from Party A, and is obligated to vacate and
     surrender the Premises to Party A.

D.       Party B shall not use the Premises for any illegal use, nor for storing
     hazardous articles that will cause public danger.

E.       If Party B desires to make improvement and/or change of facilities in
     the Premises, construction work can only begin upon consent given by Party
     A and shall not damage the main structure and the facilities of the
     Building. Upon expiration of the terms of this Lease, Party B shall be
     responsible for the restoration of the Premises.

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5.   Rights and Obligations : Party B shall use the Premises with the degree of
     care of a responsible administrator. Excepting that the Premises are
     damaged or destroyed due to act of God or any other force majeure, Party B
     shall be responsible for the reparation otherwise. If the damage or
     destruction is caused in the course of nature or due to normal wear and
     tear, Party A shall be responsible for the reparation.

6.   Default and Penalty :

A.       Party A shall terminate the Lease in the event that Party B violates
     any provisions of this Lease or delays in paying rent payable over two
     terms of payment and fails to pay the rent within a time limit upon a
     warning given by Party A.

B.       Upon the expiration or termination of the Lease term, in the event
     Party B delays in surrendering the Premises, Party B shall be liable for a
     default penalty equivalent to one month of the rental commencing from the
     following date of expiration or termination.

7.   Special Agreements :

A.       All taxes relating to the Premises shall be borne by Party A; whereas
     the expenses involved in the water supply, electricity and taxes relating
     to business operations shall be borne by Party B.

B.       Any article or furniture left inside the Premises upon expiration of
     this Lease, after Party B vacates the Premises, shall be deemed to be
     abandoned at the disposal of Party A as waste.

C.       If Party B provides a guarantor(s) with this Lease, Party B's
     guarantor(s) shall be jointly obligated to the responsibility for the
     performance of the Lease.

D.       The termination of this Lease during the Lease term by either party
     shall be consent by the other party; in addition, such party shall pay to
     the other party a compensation of a sum equal to three month of rent.

E.       In the event that Party B desires, during the period of this Lease, to
     terminate this Lease, a written notice shall be given to Party A at least
     three months in advance.

8.   Forcible execution to be taken : (blank)

     The Parties :
     Lessor (Party A)      : Wang, Rei-Bi([ ] [ ] [ ])

     Address               : 14th Floor, No. 1, Lane 228, Nanking Road, Feng
                             Shan([ ] [ ]) City, Kaohsiung
     County
     ID No.                : T202439142

     Lessee (Party B)      : Kid Castle Internet Technology Corporation

     Address               : 8th Floor, No. 98, Ming-Chuan Road, Hsintien City,
                             Taipei County
     Business Uniform No.  : 70676630

     Party B's Guarantor (Party C)  : (Intentionally Blank)

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     ID No.                    : (Intentionally Blank)
     Address                   : (Intentionally Blank)

     Date: May 20th, 2000<PAGE>

                           Exhibit 10.15

                           Lease Agreement

This Lease is made by and between LESSOR : Chen, Shih-Ming [ ][ ][ ][ ][ ]
(hereinafter referred to as "Party A") and LESSEE : Kid Castle Internet
Technology Corporation (hereinafter referred to as "Party B") and Party B's
Guarantor : Tsao, Ming-Ji (hereinafter referred to as "Party C") for the lease
of premises hereunder. Both parties agree to abide by the terms and conditions
set forth as follows:

1.       Premises under the Lease : Party A hereby leases the premises located
at Unit 5, 8th Floor, No. 17, Chengde Road, Section 1, Tatung District, Taipei
City under the Lease.

1.   The Term of the Lease : The term of the Lease shall be THREE years,
     commencing from November 1st 2002 to October 31st, 2005.

2.   The monthly rental : NT$140,000(ONE HUNDRED AND FORTY THOUSAND New Taiwan
     Dollars) (with a receipt originally issued for the payment of the rental by
     Party A) shall be paid by Party B without delay or rejection in any
     circumstances (the aforesaid rental is exclusive of electricity and water
     charges). The rental tax shall be paid by Party A.

3.   The rental shall be paid before the 6th of each month. The rental shall be
     paid basing on one year period, Party B shall not delay in paying any
     rental due in any excuse.

4.   Party B shall pay a rental deposit of NT$ 400,000 (FOUR HUNDRED THOUSAND
     New Taiwan Dollars) to Party A upon signing of this Lease. The said rental
     deposit shall be returned to Party B without interest upon expiration of
     this Lease, when Party B does not request for a lease renewal and vacates
     and surrenders the Premises to Party A.

5.   Upon expiration of this Lease when no renewal is agreed by Party A, Party B
     shall restore the Premises to the original condition thereupon, vacate and
     surrender the Premises to Party A without making any excuse or claiming any
     right. In case the Premises shall be surrendered to Party A after delays,
     Party B shall be liable for a default penalty equivalent to 500% of the
     rental on a monthly basis until the date of surrender of the Premises, to
     which Party B and Party C shall have no objection.

6.   During the term of this Lease before its expiration, in the event that
     Party B desires to move out of the Premises, Party B shall not request any
     rental refund, moving costs or other royalties under other denominations
     from Party A, and Party B shall unconditionally restore the Premises to the
     original condition and return the Premises to Party A without objection.

7.   Prior to consent by Party A during the term of this Lease, Party B shall
     not, in whole or in part, have the Premises subleased, transferred,
     mortgaged to any third party, or in any other way provided for use by any
     third party.

8.   Party B may make alternations of partitions and/or facilities in the
     Premises as Party B deems necessary; construction work can only begin upon
     consent given by Party A and shall not damage the main structure and the
     facilities of the building. Upon expiration of the terms of this Lease,
     Party B shall be responsible for the restoration of the Premises.

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9.   Party B shall not use the Premises for any illegal use, nor for storing
     hazardous articles that will cause public danger.

10.  Party B shall use the Premises with the degree of care of a responsible
     administrator. If the damage or destruction is made by any personal
     factors, Party B shall be responsible for the reparation. If the Premises
     provided by Party A are damaged or destroyed due to act of God or any other
     force majeure, or due to normal wear and tear, Party A shall be responsible
     for the reparation.

11.  In the event violations of any provisions of this Lease or the damage to
     Party A are due to Party B's fault, Party B hereby shall be fully
     responsible for compensating such damage or loss. Party B shall pay for
     Party A's court costs and attorney's fees in the event that the court
     action is instituted.

12.  In the event that Party B violates any provisions of this Lease or causes
     damages to the Premises, Party C shall be jointly liable for the loss Party
     A shall incur and abandon the right of counteraction voluntarily.

13.  Parties A, B and C shall observe and abide by the provisions of this Lease,
     in the event that any provision thereof is violated, Party A may terminate
     this Lease thereupon, thus Party A shall in no circumstances have any
     concern with the loss to Party B.

14.  Stamp duties are borne by both Parties, respectively. All taxes relating to
     the Premises shall be borne by Party A; whereas the expenses involved in
     the water supply, electricity and other business operations of Party B
     shall be borne by Party B.

15.  In the event that the house tax and income tax owing to the leased Premises
     are heightened due to the leased Premises by Party B, Party B shall bear
     the difference incurred there from without objection.

16.  Any article or furniture left inside the Premises, upon expiration of this
     Lease after Party B vacates the Premises, shall be deemed to be abandoned
     at the disposal of Party A as waste, to which Party B shall have no
     objection.

17.  The rental tax payable shall be borne by Party A/Party B to the tax
     collection office upon receiving tax statement(s).

19.  The rental tax payable shall be borne by Party A/Party B to the tax
     collection office upon receiving tax statement(s).

20.  In the event that Party B desires, during the period of this Lease term, to
     terminate this Lease, a written notice shall be given to Party A at least
     two months in advance. Party B shall pay to Party A a penalty equivalent to
     one month of rent without objection.

21.  In the event that Party B fails to pay rent payable over two consecutive
     months, any articles or furniture left in the leased Premises shall be at
     the disposal of Party A. Party B shall not have objection.

22.  In the event that Party B desires, during the period of this Lease term, to
     terminate this Lease, Party B shall pay a ceiling expense of NT$40,000 to
     Party A.

In witness whereof both Parties have hereunto signed the Lease, which is made in
duplicate; each party bears one to refer.

     The Parties :
     Lessor (Party A)      : Chen, Shih-Ming([ ][ ][ ])
     ID No.                : (blank)

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     Lessee (Party B)      : Kid Castle Internet Technology Corporation
     Business Uniform No.  : 70676630
     Address               : 8th Floor, No. 100, Ming-Chuan Road, Hsintien City,
                             Taipei County

     Party B's Guarantor (Party C)  : Tsao, Ming-Ji([ ][ ][ ])
     ID No.                : A120250052
     Address               : No. 49-3, Lane 13, Kung Fu South Road, Taipei City

Date: October 24th, 2002

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