Document:

EXHIBIT 10.23

                      AMENDED AND RESTATED ESCROW AGREEMENT

      THIS ESCROW AGREEMENT (this "Agreement") is made and entered into as of
September 1, 2005, by and among ETOTALSOURCE, INC., a Colorado corporation (the
"Company"); the Buyer(s) listed on the Securities Purchase Agreement, dated the
date hereof (also referred to as the "Investor(s)"), and DAVID GONZALEZ, ESQ.,
as Escrow Agent hereunder (the "Escrow Agent").

                                    RECITALS:

      WHEREAS, the Company and the Investor(s) previously entered into a
Securities Purchase Agreement (the "Securities Purchase Agreement"), dated as of
the April 20, 2005, pursuant to which the Company proposes to sell secured
convertible debentures (the "Convertible Debentures") which shall be convertible
into the Company's Common Stock, no par value per share (the "Common Stock"), at
a price per share equal to the Purchase Price, as that term is defined in the
Securities Purchase Agreement. The Securities Purchase Agreement provides that
the Investor(s) shall deposit the purchase amount in a segregated escrow account
to be held by Escrow Agent in order to effectuate a disbursement to the Company
at a closing to be held as set forth in the Securities Purchase Agreement (the
"Closing").

      WHEREAS, the Company intends to sell Convertible Securities (the
"Offering").

      WHEREAS,  Escrow Agent has agreed to accept,  hold, and disburse the funds
deposited with it in accordance with the terms of that certain Escrow  Agreement
dated as of April 20,  2005,  by and among the  Company,  the  Investor  and the
Escrow Agent (the "Original Escrow Agreement").

      WHEREAS, in order to establish the escrow of funds and to effect the
provisions of the Securities Purchase Agreement, the parties hereto have entered
into this Agreement.

      WHEREAS, the parties to the Original Escrow Agreement desire to amend and
restate the Original Escrow Agreement such that this Agreement shall replace the
Original Escrow Agreement in its entirety.

      NOW THEREFORE, in consideration of the foregoing, it is hereby agreed as
follows:

      1. Definitions. The following terms shall have the following meanings when
used herein:

            a. "Escrow Funds" shall mean the funds deposited with Escrow Agent
pursuant to this Agreement.

            b. "Joint Written Direction" shall mean a written direction executed
by the Investor(s) and the Company directing Escrow Agent to disburse all or a
portion of the Escrow Funds or to take or refrain from taking any action
pursuant to this Agreement.
<PAGE>

            c. "Escrow Period" shall begin with the commencement of the Offering
and shall terminate upon the earlier to occur of the following dates:

                  (i) The date upon which Escrow Agent confirms that it has
received in the Escrow Account all of the proceeds of the sale of the
Convertible Debentures;

                  (ii) The expiration of twenty (20) days from the date of
commencement of the Offering (unless extended by mutual written agreement
between the Company and the Investor(s) with a copy of such extension to Escrow
Agent); or

                  (iii) The date upon which a determination is made by the
Company and the Investor(s) to terminate the Offering prior to the sale of all
the Convertible Debentures.

      During the Escrow Period, the Company and the Investor(s) are aware that
they are not entitled to any funds received into escrow and no amounts deposited
in the Escrow Account shall become the property of the Company or the
Investor(s) or any other entity, or be subject to the debts of the Company or
the Investor(s) or any other entity.

      2. Appointment of and Acceptance by Escrow Agent. The Investor(s) and the
Company hereby appoint Escrow Agent to serve as Escrow Agent hereunder. Escrow
Agent hereby accepts such appointment and, upon receipt by wire transfer of the
Escrow Funds in accordance with Section 3 below, agrees to hold, invest and
disburse the Escrow Funds in accordance with this Agreement.

            a. The Company hereby acknowledges that the Escrow Agent is counsel
to the Investor(s) in connection with the transactions contemplated and referred
herein. The Company agrees that in the event of any dispute arising in
connection with this Escrow Agreement or otherwise in connection with any
transaction or agreement contemplated and referred herein, the Escrow Agent
shall be permitted to continue to represent the Investor(s) and the Company will
not seek to disqualify such counsel.

      3. Creation of Escrow Funds. On or prior to the date of the commencement
of the Offering, the parties shall establish an escrow account with the Escrow
Agent, which escrow account shall be entitled as follows: eTotalSource,
Inc./Cornell Capital Partners, LP Escrow Account for the deposit of the Escrow
Funds. The Investor(s) will instruct subscribers to wire funds to the account of
the Escrow Agent as follows:

Bank:                    Wachovia, N.A. of New Jersey
Routing #:               031201467
Account #:               __________
Name on Account:         David Gonzalez Attorney Trust Account
Name on Sub-Account:     eTotalSource, Inc./Cornell Capital Partners, LP Escrow
                         account

      4.

                                       2
<PAGE>

      5. Deposits into the Escrow Account. The Investor(s) agrees that they
shall promptly deliver funds for the payment of the Convertible Debentures to
Escrow Agent for deposit in the Escrow Account.

      6. Disbursements from the Escrow Account.

            a. The Escrow Agent will continue to hold such funds until Cornell
Capital Partners, LP on behalf of the Investor(s) and Company execute a Joint
Written Direction directing the Escrow Agent to disburse the Escrow Funds
pursuant to Joint Written Direction signed by the Company and the Investor(s).
In disbursing such funds, Escrow Agent is authorized to rely upon such Joint
Written Direction from the Company and the Investor(s) and may accept any
signatory from the Company listed on the signature page to this Agreement and
any signature from the Investor(s) that the Escrow Agent already has on file.

            b. In the event Escrow Agent does not receive the amount of the
Escrow Funds from the Investor(s), Escrow Agent shall notify the Company and the
Investor(s). Upon receipt of payment instructions from the Company, Escrow Agent
shall refund to each subscriber without interest the amount received from each
Investor(s), without deduction, penalty, or expense to the subscriber. The
purchase money returned to each subscriber shall be free and clear of any and
all claims of the Company, the Investor(s) or any of their creditors.

            c. In the event Escrow Agent does receive the amount of the Escrow
Funds prior to expiration of the Escrow Period, in no event will the Escrow
Funds be released to the Company until such amount is received by Escrow Agent
in collected funds. For purposes of this Agreement, the term "collected funds"
shall mean all funds received by Escrow Agent which have cleared normal banking
channels and are in the form of cash.

      7. Collection Procedure. Escrow Agent is hereby authorized to deposit the
proceeds of each wire in the Escrow Account.

      8. Suspension of Performance: Disbursement Into Court. If at any time,
there shall exist any dispute between the Company and the Investor(s) with
respect to holding or disposition of any portion of the Escrow Funds or any
other obligations of Escrow Agent hereunder, or if at any time Escrow Agent is
unable to determine the proper disposition of any portion of the Escrow Funds or
Escrow Agent's proper actions with respect to its obligations hereunder, or if
the Investor and the Company have not within thirty (30) days of the furnishing
by Escrow Agent of a notice of resignation pursuant to Section 9 hereof,
appointed a successor Escrow Agent to act hereunder, then Escrow Agent shall
take either or both of the following actions:

            a. suspend the performance of any of its obligations (including
without limitation any disbursement obligations) under this Agreement until the
Escrow Agent is notified by the Company and the Investor in writing that such
dispute has been resolved or until a successor Escrow Agent shall be appointed
(as the case may be); provided however, Escrow Agent shall continue to invest
the Escrow Funds in accordance with Section 8 hereof; and/or

            b. petition (by means of an interpleader action or any other
appropriate method) any court of competent jurisdiction in any venue convenient
to Escrow Agent, for instructions with respect to such dispute or uncertainty,
and to the extent required by law, pay into such court, for holding and
disposition in accordance with the instructions of such court, all funds held by
it in the Escrow Funds, after deduction and payment to Escrow Agent of all fees
and expenses (including court costs and attorneys' fees) payable to, incurred
by, or expected to be incurred by Escrow Agent in connection with performance of
its duties and the exercise of its rights hereunder.

                                       3
<PAGE>

            c. Escrow Agent shall have no liability to the Company, the
Investor(s), or any person with respect to any such suspension of performance or
disbursement into court, specifically including any liability or claimed
liability that may arise, or be alleged to have arisen, out of or as a result of
any delay in the disbursement of funds held in the Escrow Funds or any delay in
with respect to any other action required or requested of Escrow Agent.

      9. Investment of Escrow Funds. Escrow Agent shall deposit the Escrow Funds
in a non-interest bearing account.

      If Escrow Agent has not received a Joint Written Direction at any time
that an investment decision must be made, Escrow Agent shall maintain the Escrow
Funds, or such portion thereof, as to which no Joint Written Direction has been
received, in a non-interest bearing account.

      10. Resignation and Removal of Escrow Agent. Escrow Agent may resign from
the performance of its duties hereunder at any time by giving thirty (30) days'
prior written notice to the parties or may be removed, with or without cause, by
the parties, acting jointly, by furnishing a Joint Written Direction to Escrow
Agent, at any time by the giving of ten (10) days' prior written notice to
Escrow Agent as provided herein below. Upon any such notice of resignation or
removal, the representatives of the Investor(s) and the Company identified in
Sections 13a.(iv) and 13b.(iv), below, jointly shall appoint a successor Escrow
Agent hereunder, which shall be a commercial bank, trust company or other
financial institution with a combined capital and surplus in excess of
US$10,000,000.00. Upon the acceptance in writing of any appointment of Escrow
Agent hereunder by a successor Escrow Agent, such successor Escrow Agent shall
thereupon succeed to and become vested with all the rights, powers, privileges
and duties of the retiring Escrow Agent, and the retiring Escrow Agent shall be
discharged from its duties and obligations under this Escrow Agreement, but
shall not be discharged from any liability for actions taken as Escrow Agent
hereunder prior to such succession. After any retiring Escrow Agent's
resignation or removal, the provisions of this Escrow Agreement shall inure to
its benefit as to any actions taken or omitted to be taken by it while it was
Escrow Agent under this Escrow Agreement. The retiring Escrow Agent shall
transmit all records pertaining to the Escrow Funds and shall pay all funds held
by it in the Escrow Funds to the successor Escrow Agent, after making copies of
such records as the retiring Escrow Agent deems advisable and after deduction
and payment to the retiring Escrow Agent of all fees and expenses (including
court costs and attorneys' fees) payable to, incurred by, or expected to be
incurred by the retiring Escrow Agent in connection with the performance of its
duties and the exercise of its rights hereunder.

                                       4
<PAGE>

      11. Liability of Escrow Agent.

            a. Escrow Agent shall have no liability or obligation with respect
to the Escrow Funds except for Escrow Agent's willful misconduct or gross
negligence. Escrow Agent's sole responsibility shall be for the safekeeping,
investment, and disbursement of the Escrow Funds in accordance with the terms of
this Agreement. Escrow Agent shall have no implied duties or obligations and
shall not be charged with knowledge or notice or any fact or circumstance not
specifically set forth herein. Escrow Agent may rely upon any instrument, not
only as to its due execution, validity and effectiveness, but also as to the
truth and accuracy of any information contained herein, which Escrow Agent shall
in good faith believe to be genuine, to have been signed or presented by the
person or parties purporting to sign the same and conform to the provisions of
this Agreement. In no event shall Escrow Agent be liable for incidental,
indirect, special, and consequential or punitive damages. Escrow Agent shall not
be obligated to take any legal action or commence any proceeding in connection
with the Escrow Funds, any account in which Escrow Funds are deposited, this
Agreement or the Purchase Agreement, or to appear in, prosecute or defend any
such legal action or proceeding. Escrow Agent may consult legal counsel selected
by it in any event of any dispute or question as to construction of any of the
provisions hereof or of any other agreement or its duties hereunder, or relating
to any dispute involving any party hereto, and shall incur no liability and
shall be fully indemnified from any liability whatsoever in acting in accordance
with the opinion or instructions of such counsel. The Company and the
Investor(s) jointly and severally shall promptly pay, upon demand, the
reasonable fees and expenses of any such counsel.

            b. Escrow Agent is hereby authorized, in its sole discretion, to
comply with orders issued or process entered by any court with respect to the
Escrow Funds, without determination by Escrow Agent of such court's jurisdiction
in the matter. If any portion of the Escrow Funds is at any time attached,
garnished or levied upon under any court order, or in case the payment,
assignment, transfer, conveyance or delivery of any such property shall be
stayed or enjoined by any court order, or in any case any order judgment or
decree shall be made or entered by any court affecting such property or any part
thereof, then and in any such event, Escrow Agent is authorized, in its sole
discretion, to rely upon and comply with any such order, writ judgment or decree
which it is advised by legal counsel selected by it, binding upon it, without
the need for appeal or other action; and if Escrow Agent complies with any such
order, writ, judgment or decree, it shall not be liable to any of the parties
hereto or to any other person or entity by reason of such compliance even though
such order, writ judgment or decree may be subsequently reversed, modified,
annulled, set aside or vacated.

      12. Indemnification of Escrow Agent. From and at all times after the date
of this Agreement, the parties jointly and severally, shall, to the fullest
extent permitted by law and to the extent provided herein, indemnify and hold
harmless Escrow Agent and each director, officer, employee, attorney, agent and
affiliate of Escrow Agent (collectively, the "Indemnified Parties") against any
and all actions, claims (whether or not valid), losses, damages, liabilities,
costs and expenses of any kind or nature whatsoever (including without
limitation reasonable attorney's fees, costs and expenses) incurred by or
asserted against any of the Indemnified Parties from and after the date hereof,
whether direct, indirect or consequential, as a result of or arising from or in
any way relating to any claim, demand, suit, action, or proceeding (including
any inquiry or investigation) by any person, including without limitation the
parties to this Agreement, whether threatened or initiated, asserting a claim
for any legal or equitable remedy against any person under any statute or
regulation, including, but not limited to, any federal or state securities laws,
or under any common law or equitable cause or otherwise, arising from or in
connection with the negotiation, preparation, execution, performance or failure
of performance of this Agreement or any transaction contemplated herein, whether
or not any such Indemnified Party is a party to any such action or proceeding,
suit or the target of any such inquiry or investigation; provided, however, that
no Indemnified Party shall have the right to be indemnified hereunder for
liability finally determined by a court of competent jurisdiction, subject to no
further appeal, to have resulted from the gross negligence or willful misconduct
of such Indemnified Party. If any such action or claim shall be brought or
asserted against any Indemnified Party, such Indemnified Party shall promptly
notify the Company and the Investor(s) hereunder in writing, and the Investor(s)
and the Company shall assume the defense thereof, including the employment of
counsel and the payment of all expenses. Such Indemnified Party shall, in its
sole discretion, have the right to employ separate counsel (who may be selected
by such Indemnified Party in its sole discretion) in any such action and to
participate and to participate in the defense thereof, and the fees and expenses
of such counsel shall be paid by such Indemnified Party, except that the
Investor(s) and/or the Company shall be required to pay such fees and expense if
(a) the Investor(s) or the Company agree to pay such fees and expenses, or (b)
the Investor(s) and/or the Company shall fail to assume the defense of such
action or proceeding or shall fail, in the sole discretion of such Indemnified
Party, to employ counsel reasonably satisfactory to the Indemnified Party in any
such action or proceeding, (c) the Investor(s) and the Company are the plaintiff
in any such action or proceeding or (d) the named or potential parties to any
such action or proceeding (including any potentially impleaded parties) include
both the Indemnified Party, the Company and/or the Investor(s) and the
Indemnified Party shall have been advised by counsel that there may be one or
more legal defenses available to it which are different from or additional to
those available to the Company or the Investor(s). The Investor(s) and the
Company shall be jointly and severally liable to pay fees and expenses of
counsel pursuant to the preceding sentence, except that any obligation to pay
under clause (a) shall apply only to the party so agreeing. All such fees and
expenses payable by the Company and/or the Investor(s) pursuant to the foregoing
sentence shall be paid from time to time as incurred, both in advance of and
after the final disposition of such action or claim. The obligations of the
parties under this section shall survive any termination of this Agreement, and
resignation or removal of the Escrow Agent shall be independent of any
obligation of Escrow Agent.

                                       5
<PAGE>

      The parties agree that neither payment by the Company or the Investor(s)
of any claim by Escrow Agent for indemnification hereunder shall impair, limit,
modif y, or affect, as between the Investor(s) and the Company, the respective
rights and obligations of Investor(s), on the one hand, and the Company, on the
other hand.

      13. Expenses of Escrow Agent. Except as set forth in Section 11 the
Company shall reimburse Escrow Agent for all of its reasonable out-of-pocket
expenses, including attorneys' fees, travel expenses, telephone and facsimile
transmission costs, postage (including express mail and overnight delivery
charges), copying charges and the like. All of the compensation and
reimbursement obligations set forth in this Section shall be payable by the
Company, upon demand by Escrow Agent. The obligations of the Company under this
Section shall survive any termination of this Agreement and the resignation or
removal of Escrow Agent.

                                       6
<PAGE>

      14. Warranties.

            a. The Investor(s) makes the following representations and
warranties to Escrow Agent:

                  (i) The Investor(s) has full power and authority to execute
and deliver this Agreement and to perform its obligations hereunder.

                  (ii) This Agreement has been duly approved by all necessary
action of the Investor(s), including any necessary approval of the limited
partner of the Investor(s) or necessary corporate approval, as applicable, has
been executed by duly authorized officers of the Investor(s), enforceable in
accordance with its terms.

                  (iii) The execution, delivery, and performance of the
Investor(s) of this Agreement will not violate, conflict with, or cause a
default under any agreement of limited partnership of Investor(s) or the
certificate of incorporation or bylaws of the Investor(s) (as applicable), any
applicable law or regulation, any court order or administrative ruling or degree
to which the Investor(s) is a party or any of its property is subject, or any
agreement, contract, indenture, or other binding arrangement.

                  (iv) Mark Angelo has been duly appointed to act as the
representative of the Investor(s) hereunder and has full power and authority to
execute, deliver, and perform this Escrow Agreement, to execute and deliver any
Joint Written Direction, to amend, modify, or waive any provision of this
Agreement, and to take any and all other actions as the Investor(s)'s
representative under this Agreement, all without further consent or direction
form, or notice to, the Investor(s) or any other party.

                  (v) No party other than the parties hereto and the
Investor(s)s have, or shall have, any lien, claim or security interest in the
Escrow Funds or any part thereof. No financing statement under the Uniform
Commercial Code is on file in any jurisdiction claiming a security interest in
or describing (whether specifically or generally) the Escrow Funds or any part
thereof.

                  (vi) All of the representations and warranties of the
Investor(s) contained herein are true and complete as of the date hereof and
will be true and complete at the time of any disbursement from the Escrow Funds.

            b. The Company makes the following representations and warranties to
the Escrow Agent:

                  (i) The Company is a corporation duly organized, validly
existing, and in good standing under the laws of the State of Colorado and has
full power and authority to execute and deliver this Agreement and to perform
its obligations hereunder.

                  (ii) This Agreement has been duly approved by all necessary
corporate action of the Company, including any necessary shareholder approval,
has been executed by duly authorized officers of the Company, enforceable in
accordance with its terms.

                  (iii) The execution, delivery, and performance by the Company
of this Agreement is in accordance with the Securities Purchase Agreement and
will not violate, conflict with, or cause a default under the certificate of
incorporation or bylaws of the Company, any applicable law or regulation, any
court order or administrative ruling or decree to which the Company is a party
or any of its property is subject, or any agreement, contract, indenture, or
other binding arrangement, including without limitation to the Securities
Purchase Agreement, to which the Company is a party.

                                       7
<PAGE>

                  (iv) Michael Sullinger has been duly appointed to act as the
representative of the Company hereunder and has full power and authority to
execute, deliver, and perform this Agreement, to execute and deliver any Joint
Written Direction, to amend, modify or waive any provision of this Agreement and
to take all other actions as the Company's Representative under this Agreement,
all without further consent or direction from, or notice to, the Company or any
other party.

                  (v) No party other than the parties hereto and the
Investor(s)s have, or shall have, any lien, claim or security interest in the
Escrow Funds or any part thereof. No financing statement under the Uniform
Commercial Code is on file in any jurisdiction claiming a security interest in
or describing (whether specifically or generally) the Escrow Funds or any part
thereof.

                  (vi) All of the representations and warranties of the Company
contained herein are true and complete as of the date hereof and will be true
and complete at the time of any disbursement from the Escrow Funds.

      15. Consent to Jurisdiction and Venue. In the event that any party hereto
commences a lawsuit or other proceeding relating to or arising from this
Agreement, the parties hereto agree that the United States District Court for
the District of New Jersey shall have the sole and exclusive jurisdiction over
any such proceeding. If all such courts lack federal subject matter
jurisdiction, the parties agree that the Superior Court Division of New Jersey,
Chancery Division of Hudson County shall have sole and exclusive jurisdiction.
Any of these courts shall be proper venue for any such lawsuit or judicial
proceeding and the parties hereto waive any objection to such venue. The parties
hereto consent to and agree to submit to the jurisdiction of any of the courts
specified herein and agree to accept the service of process to vest personal
jurisdiction over them in any of these courts.

      16. Notice. All notices and other communications hereunder shall be in
writing and shall be deemed to have been validly served, given or delivered five
(5) days after deposit in the United States mails, by certified mail with return
receipt requested and postage prepaid, when delivered personally, one (1) day
delivered to any overnight courier, or when transmitted by facsimile
transmission and upon confirmation of receipt and addressed to the party to be
notified as follows:

                                       8
<PAGE>

If to Investor(s), to:        Cornell Capital Partners, LP
                              101 Hudson Street - Suite 3700
                              Jersey City, NJ 07302
                              Attention:        Mark Angelo
                                                Portfolio Manager
                              Telephone:        (201) 985-8300
                              Facsimile:        (201) 985-8266

If to Escrow Agent, to:       David Gonzalez, Esq.
                              101 Hudson Street - Suite 3700
                              Jersey City, New Jersey 07302
                              Telephone:        (201) 985-8300
                              Facsimile:        (201) 985-8266

If to the Company, to:        eTotalSource, Inc.
                              1510 Poole Boulevard
                              Yuba City, California 95993
                              Attention:   Michael Sullinger, President
                              Telephone: (530) 751-9615
                              Facsimile: (530) 674-4624

With a copy to:               Kirkpatrick & Lockhart Nicholson Graham LLP
                              201 South Biscayne Boulevard - Suite 2000
                              Miami, FL  33131-2399
                              Attention:        Clayton E. Parker, Esq.
                              Telephone:        (305) 539-3300
                              Facsimile:        (305) 358-7095

Or to such other address as each party may designate for itself by like notice.

      17. Acknowledgment of David Gonzalez, Esq. The Company hereby acknowledges
that David Gonzalez, Esq. is general counsel to the Investor(s) and a partner of
the general partner of the Investor(s) and counsel to the Investor(s) in
connection with the transactions contemplated and referred herein. The Company
agrees that in the event of any dispute arising in connection with this
Agreement or otherwise in connection with any transaction or agreement
contemplated and referred herein, David Gonzalez, Esq. shall be permitted to
continue to represent the Investor(s) and the Company will not seek to
disqualify such counsel.

      18. Amendments or Waiver. This Agreement may be changed, waived,
discharged or terminated only by a writing signed by the parties hereto. No
delay or omission by any party in exercising any right with respect hereto shall
operate as waiver. A waiver on any one occasion shall not be construed as a bar
to, or waiver of, any right or remedy on any future occasion.

      19. Severability. To the extent any provision of this Agreement is
prohibited by or invalid under applicable law, such provision shall be
ineffective to the extent of such prohibition, or invalidity, without
invalidating the remainder of such provision or the remaining provisions of this
Agreement.

                                       9
<PAGE>

      20. Governing Law. This Agreement shall be construed and interpreted in
accordance with the internal laws of the State of New Jersey without giving
effect to the conflict of laws principles thereof.

      21. Entire Agreement. This Agreement constitutes the entire Agreement
between the parties relating to the holding, investment, and disbursement of the
Escrow Funds and sets forth in their entirety the obligations and duties of the
Escrow Agent with respect to the Escrow Funds.

      22. Binding Effect. All of the terms of this Agreement, as amended from
time to time, shall be binding upon, inure to the benefit of and be enforceable
by the respective heirs, successors and assigns of the Investor(s), the Company,
or the Escrow Agent.

      23. Execution of Counterparts. This Agreement and any Joint Written
Direction may be executed in counter parts, which when so executed shall
constitute one and same agreement or direction.

      24. Termination. Upon the first to occur of the disbursement of all
amounts in the Escrow Funds pursuant to Joint Written Directions or the
disbursement of all amounts in the Escrow Funds into court pursuant to Section 7
hereof, this Agreement shall terminate and Escrow Agent shall have no further
obligation or liability whatsoever with respect to this Agreement or the Escrow
Funds.

      25. Amended and Restated Agreement. The parties hereto hereby acknowledge
and agree that this Agreement shall be deemed to have amended and restated the
Original Escrow Agreement in its entirety as of the date hereof.

                  [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

                                       10
<PAGE>

      IN WITNESS WHEREOF, the parties hereto have executed this Amended and
Restated Escrow Agreement as of the day and year first set forth above.

                                               ETOTALSOURCE, INC.

                                               By:______________________
                                               Name:    Michael Sullinger
                                               Title:   Chief Operating Officer

                                               CORNELL CAPITAL PARTNERS, LP

                                               By:      Yorkville Advisors, LLC
                                               Its:     General Partner

                                               By:______________________
                                               Name:    Mark Angelo
                                               Title:   Portfolio Manager

                                               ESCROW AGENT

                                               By:______________________
                                                        David Gonzalez, Esq.

                                       11EXHIBIT 10.1

                            STOCK PURCHASE AGREEMENT

      AGREEMENT  made August 31,  2005,  between  Market  Central,  Inc.  (d/b/a
Scientigo, Inc.) ("Seller") and Lion Development Group II, Inc. ("Buyer").

                                    RECITALS

      E-Commerce Support Centers,  Inc. ("E-Comm")is duly organized and existing
under  the laws of the State of North  Carolina  and has  issued  to Seller  one
thousand  (1,000) common shares of no par value capital stock,  representing one
hundred  percent  (100%)  of  the  issued  and   outstanding,   fully  paid  and
non-assessable stock of E-COMM("Stock");

      Seller is desirous of selling the Stock to Buyer and the name  "E-Commerce
Support  Centers,  Inc." ("Name") under the terms and conditions  stated herein,
and Buyer is desirous  of  purchasing  the Stock under the terms and  conditions
stated herein.

      NOW THEREFORE,  in consideration of the mutual covenants and agreements of
the parties hereto, and other good and valuable  consideration,  the receipt and
sufficiency of which are hereby expressly acknowledged,  including the foregoing
recitals which are made a part hereof, it is agreed as follows:

      1.    Purchase  and Sale of Stock.  Subject  to the  terms and  conditions
stated herein,  Seller agrees to sell,  assign and transfer to Buyer,  and Buyer
agrees  to  purchase  from  Seller,  free and  clear of all  liens,  claims  and
encumbrances, the Stock and the Name.

      2.    Purchase  Price.  As the purchase  price for the Stock and the Name,
Buyer  shall  pay to Seller  the sum of (i) One  Thousand  Dollars  ($1,000.00),
payable on the date of the  Closing,  and  (ii)then on the one year  anniversary
date of this agreement Buyer shall pay Seller that portion of the purchase price
referred to as "deferred  purchase amount" as per the provisions of paragraph 16
below.

<PAGE>

      3.    Closing.  The Closing of the sale shall be by fax effective the date
hereof(the "Closing"). At the Closing:

            (a)   Seller shall deliver to Buyer:

                  (i)   A duly executed certificate evidencing Buyer's ownership
                        of the Stock;

                  (ii)  A Certificate  of Good Standing  issued by the Secretary
                        of State of North  Carolina  for E-COMM and a  certified
                        copy of E-Comm's Articles of Incorporation;

                  (iii) Duly  executed  resignations  of  all  of  the  existing
                        directors and officers of E-Comm;

                  (iv)  All original  licenses  and permits  issued to E-Comm to
                        operate its business;

                  (v)   A duly  executed  Assignment  of the Name from Seller to
                        Buyer;

                  (vi)  All books and records of E-COMM; and

                  (vii) Any other documents contemplated hereunder, all properly
                        executed.

            (b)   Buyer shall deliver to Seller a certified or cashier's  check,
                  payable to the order of Buyer, in the amount of $1,000.00.

      4.    Representations  and Warranties.  Seller  represents and warrants as
follows, but makes no other implied or express warranties:

            (a)   Organization  and  Standing.  E-COMM  is  a  corporation  duly
organized, validly existing, and in good standing under the laws of the State of
North Carolina.

            (b)   Subsidiaries. E-COMM has no subsidiaries.

            (c)   Capitalization. The aggregate number of shares which E-COMM is
authorized  to issue is ______ common  shares,  of which 1,000 shares are issued
and presently  outstanding.  All such issued shares have been validly issued and
are fully  paid and  non-assessable.  E-COMM has no  outstanding  subscriptions,
contracts,  options, warrants, or other obligations to issue, sell, or otherwise
dispose  of, or to  purchase,  redeem or  otherwise  acquire  any of its shares.
Seller  has  good  and  marketable  title to the  Stock,  free and  clear of any
options,  restrictions,  voting trust or other voting agreements, liens, claims,
equities encumbrances or security interests.

                                      -2-
<PAGE>

            (d)   Share  Ownership.  Seller  represents and warrants that Seller
has full right and  authority to transfer  the Stock to Buyer,  and there are no
other shares of E-COMM owned or claimed by any person or entity.

            (e)   Binding.  This  Agreement has been duly executed and delivered
by Seller and constitutes a valid,  legal and binding  obligation of Seller.  No
approval or consent of any person other than Seller is  necessary in  connection
with the performance by Seller of his obligations hereunder.

            (f)   Broker.  The  negotiations  related to this  Agreement and the
transactions  contemplated  herein  will not give rise to any claim  against any
party hereto for a finder's fee, brokerage commission or other like payment.

            (g)   Taxes.  E-COMM has timely and duly filed with the  appropriate
governmental  agencies all tax returns,  declarations  of estimated tax, and tax
reports  required  to be filed by E-COMM;  and all taxes and other  assessments,
relating to E-COMM which E-COMM is required to pay, withhold or collect,  and if
not yet due,  shall be paid by Seller when due and payable.  Seller has tendered
to Buyer the state and  federal  income tax returns of E-COMM for the years 2003
and 2004  (collectively  the "Tax  Returns").  Seller warrants and represents to
Buyer that the  financial  information  contained in the Tax Returns is true and
accurate  in all  respects,  and that Buyer may rely on this  information  as an
inducement to enter into and consummate the terms of this agreement.

            (h)   Lease.  Seller  represents  that  E-Comm is not a party to any
real property leases.  Seller makes no representations as to the validity of any
personal  property leases to which E-Comm is a party, and Buyer is entering into
this transaction  based on its own independent  verification of the existence of
personal property leases ("Personal Property Leases").

            (i)   Licenses.  E-COMM owns all licenses  and permits  necessary to
operate its business.  True and correct  copies of all licenses and permits have
been delivered to Buyer.

            (j)   Liabilities.  As of the Closing, E-COMM has disclosed to Buyer
all of E-Comm's  liabilities,  whether known or unknown,  contingent,  absolute,
accrued or otherwise related in any way to E-COMM's business.

                                      -3-
<PAGE>

            (k)   Assets.  The assets of E-COMM are free and clear of all liens,
claims and encumbrances, charges and security interests, except for those listed
on Schedule 4 (k) attached  hereto and made a part hereof.  The assets of E-COMM
are listed on Schedule 4 (k) attached hereto and made a part hereof.

            (l)   Compliance.  E-COMM is in compliance  with all applicable laws
respecting  employment,  occupational  safety and health requirements and unfair
labor  practices;   no  labor  representation  question  exists  respecting  the
employees of E-COMM and no collective bargaining agreement is binding and E-COMM
or Seller;  and E-COMM is not  delinquent  in  payments  to any  persons for any
services performed by them or amounts required to be reimbursed to such persons.
All  amounts  owed  for  workman's  compensation  coverage  for  E-COMM  and its
employees have been timely paid by E-COMM.  All amounts  required to be withheld
by E-COMM from employee  compensation  (including,  without  limitation,  social
security taxes) have been withheld and remitted to the appropriate  governmental
authority.

            (m)   Tax  Returns.  Seller  and  E-COMM  have filed or caused to be
filed when due all  United  States  federal  income  tax  returns  and all other
national,  state and local tax returns required to be filed in the United States
or  elsewhere  to reflect  the income of E-COMM  and the  operations  of E-COMM,
including the business, and all taxes owed by E-COMM have been paid.

            (n)   Accuracy of  Representation.  No representations or warranties
by  Seller  in  this  Agreement  and no  statement  contained  in any  document,
certificate,  or other  writing  furnished  or to be  furnished by the Seller to
Buyer or any of its  representatives  pursuant  to the  provisions  hereof or in
connection with the transactions  contemplated hereby,  contains or will contain
any  untrue  statement  of  material  fact or  omits or will  omit to state  any
material fact necessary,  in light of the circumstances under which it was made,
in order to make the  statements  herein or  therein  not  misleading.  Buyer is
relying  on the  Seller's  representations  contained  in this  agreement  as an
inducement to enter into and consummate the terms of this agreement.

      5.    Conduct of Business Pending Closing.  Seller covenants that, pending
the Closing:

            (a)   E-COMM's  business  will be  conducted  only  in the  ordinary
course.

                                      -4-
<PAGE>

            (b)   No change will be made E-COMM's  Articles of  Incorporation or
By-laws, except as may be first approved in writing by the Buyer.

            (c)   No  change  will be  made in  E-COMM's  authorized  or  issued
corporate shares.

            (d)   No dividend or other  distribution or payment will be declared
or made in respect of E-COMM's corporate shares.

            (e)   No material  physical  damage or loss will occur to the assets
or business of E-COMM.

            (f)   No obligations  except  current  liabilities  under  contracts
entered into the ordinary course of business will be incurred by E-COMM.

      6.    Survival.  The representations of Seller in this Agreement shall not
survive the Closing.

      7.    Benefit.  This  Agreement  shall be binding  upon,  and inure to the
benefit of the parties hereto and their respective heirs and assigns.

      8.    Construction.  The terms of this  Agreement  shall be construed  and
enforced in accordance with the laws of the State of North Carolina.

      9.    Notices.  All notices,  requests,  demands, and other communications
hereunder  shall be in  writing,  and shall be deemed to have been duly given if
delivered or mailed, first class postage prepaid:

      If to Seller:                 Mr. Clifford A. Clark
                                    Scientigo, Inc.
                                    6701 Carmel Road
                                    Suite 205
                                    Charlotte, NC  28226

                                    With a Copy to:

                                    Gerald Baxter
                                    Suite 400
                                    3290 Northside Parkway
                                    Atlanta, GA 30327

                                    If to Buyer:

                                    Ariel Weissberg, Esq.
                                    Weissberg and Associates, Ltd.
                                    401 S. LaSalle St., Suite 403
                                    Chicago, IL  60605

                                      -5-
<PAGE>

      10.   Counterparts.  This  Agreement  may  be  executed  in  one  or  more
counterparts,  each of  which  shall be  deemed  an  original,  but all of which
together shall constitute one and the same instrument.

      11.   Severability.  If any  provision  hereof  shall be held  invalid  or
unenforceable  by any court of competent  jurisdiction  or as a result of future
legislative action, such holding or action shall be strictly construed and shall
not affect the validity or effect of any other provision hereof.

      12.   Entire  Agreement.  The Parties agree that this writing is the final
expression of their  agreement and is a complete and exclusive  statement of the
terms thereof. No  representations,  understandings or agreements have been made
or relied upon in the making of this Agreement. The Agreement can be modified or
amended only by a writing signed by the parties hereto.

      13.   Section Headings. The section titles herein are for convenience only
and do not define, limit or construe the contents of such sections.

      14.   Conditions  Precedent.  The Buyer's obligations under this agreement
are subject to and conditioned on the  representations  of Seller being true and
accurate as of the date of closing.

      15.   Remedies.  In  case  of  material  breach  of  this  agreement,  the
non-defaulting  party shall be entitled to all cumulative  remedies known at law
or in equity. The party prevailing in litigation shall be entitled to reasonable
attorney's fees.

      16.   Post-Closing Payment. Buyer shall be responsible for determining and
if possible  resolving any claims that may exist against E-Comm  (including,  if
possible  settlement or reduction of existing claims),  whether those claims are
disclosed  or  known  by  Seller,   and  including  the  manner  and  amount  of
distribution to claimants of E-Comm. The parties acknowledge that Seller is owed
monies  from  E-Comm for  advances  of funds and  services  rendered  (the "MKTE
Debt").   After  the  Closing,   Seller  shall   cooperate  with  Buyer  in  the

                                      -6-
<PAGE>

investigation  and  resolution  of those  claims,  including  the MKTE Debt,  by
providing such documents and information as may be reasonable.  On or before (1)
year from the date of the Closing,  the parties shall in good faith complete the
reconciliation  and  payment  of all  claims in order to  compute  the  deferred
purchase amount.  The deferred purchase amount due to Seller shall be 70% of the
amount by which  cash and the CLinx note  balance  exceeds  liabilities  paid or
agreed to be paid from the proceeds of the note. Payment shall be in the form of
cash or assignment of a portion of the CLinx note. In addition to the foregoing,
Seller  shall  be  responsible  for the  costs of any  accounting  professionals
involved in the reconciliation referenced in this paragraph.

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

MARKET CENTRAL, INC.                     LION DEVELOPMENT GROUP II,

By: /s/ Doyal Bryant                     By: /s/Ariel Weissberg
    -----------------------                 ------------------------
    Its authorized agent                    Its authorized agent

                                       -7-

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00090-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00090-of-00352.parquet"}]]