Document:

<PAGE>

                                                                   Exhibit 10.10

                               PURCHASE AGREEMENT

                                                                 (No. 9311k0601)

This Agreement is entered into between Bowa Internation Leasing Corporation
("Party A") and Kid Castle Educational Corporation ("Party B").

Whereas Party B purchases subject items listed in Exhibition 1 from Party A,
both parties agree as follows:

1.    Term of Payment

      The total payment of the subject items (the sum of first payment and all
      installment, not including tax), first payment, service charge and
      installments are listed in Exhibition 2. Party B shall make first payment
      and commission in advance, and each installment based on the date and
      amount listed in Exhibition 2 by executing credit instruments to Party A.
      Before completion of the total payment, Party A still has ownership of
      subject items.

2.    Delivery and Inspection

      Party B shall provide Party A with certificate after inspecting and
      receiving the subject items; if the subject items are supplied by the
      third party, Party B shall provide Party A with certificate after
      inspecting and receiving the subject items from the third party.

3.    Other conditions

      Party B shall select and request Party A to purchase subject items based
      on its instructions. Party B agrees to exempt Party A from all the
      responsibilities arising from defects of the subject items and Article 8
      of Consumer Protection Law.

      Party B and its guarantor shall draw a promissory note to Party A which
      equal to the total payment, and authorize Party A to fill in the due date.
      Party A may use this promissory note for collecting all debts of Party B
      arising from this Agreement when Party B breaches this Agreement.

      If the guarantor of Party B dies, loses capacity, its credit rating falls
      or its security ability becomes extremely insufficient, Party A may
      require Party B to add or replace joint guarantor approved by party A,
      Party B shall not refuse. Party B shall not make a claim to offset any
      obligation of this Agreement against any debts owing from Party A or its
      successor to Party B.

<PAGE>

      If Party B requests to settle the payment in advance, Party A may collect
      2% of the undue payment as a service charge.

      The Place of performance of this Agreement shall be where the Principal
      office of Party A is located. Party A, Party B and its joint guarantor
      agree that legal actions arising from this Agreement shall be subject to
      the District Court of Taipei, Taiwan as the court of first instance, and
      the governing law shall be laws of the Republic of China.

4.    Breach and Punishment

      The violation of any condition of this Agreement by Party B, or occurrence
      of the following conditions will constitute breach of this Agreement.
      Party B will lose its entitlement to make payment by installment without
      Party A's notice or legal proceedings, and shall settle the total payment
      immediately:

      The notes executed (including endorsement) by Party B is rejected due to
      insufficient funds, is dishonored, or Party B may not be able to make the
      payment on the due date.

      Party B or its legal representative requests mediation, declares Party B
      to be dissolved or liquidated, or is subject to request for bankruptcy, or
      its assets are executed by court or forbidden to be disposed of by a tax
      authority.

      Party B made a false statement in the guarantee under this Agreement or
      forged related documents before reaching this Agreement.

      Party B changes its principal office without prior notice to Party A.

5.    Joint guarantor shall guarantee that Party B will perform all the
      obligations under this Agreement fully and completely, If Party B fails to
      perform any obligation, the guarantor will become jointly liable, and
      agrees to waive any claims based on the Guarantee Section of Obligation
      Chapter of Civil Act and other laws and regulations. Guarantor also agrees
      as follows:

      The guarantee includes all current or future payment, honored notes,
      advance, service charge of Party B arising from this Agreement, and
      punitive damages, interests, interest of delayed payment, expenses,
      compensations and other charges related to the principal debts.

      If Party B modifies the terms of this Agreement, postpones the payment,
      replaces the guarantee or abandons property rights of the guarantee with
      Party A's consent with the valid period of this Agreement, the guarantor,
      with or without notice, shall still be liable pursuant to the guarantee
      without protest or claim of diminishing liability.

      The guarantor shall be fully liable under this guarantee even if this
      Agreement or

<PAGE>

      notes are defective, a claim proceeding is incomplete or title to the
      guarantee is defective.

      If the guarantor requests to withdraw, its liability under this guarantee
      will not be released until Party B replaces it with new guarantor approved
      by Party A, completes all necessary proceedings and Party A issues written
      notice to the guarantor. Withdrawal of guarantee by any other methods will
      be deemed invalid.

6.    This Agreement will be made in two original copies, and each party will
      keep one copy for proof.

Party A: Bowa Internation Leasing Corporation
Legal Representative: /s/

Party B: Kid Castle Educational Corporation
Legal Representative: /s/ Wang, Kuo-An

Joint Guarantor: /s/ Chiu, Yu-En

<PAGE>

                               PURCHASE AGREEMENT

This Agreement is entered into between Bowa Internation Leasing Corporation (the
Buyer, "Party A") and Kid Castle Educational Corporation (the Seller, "Party
B").

Whereas both parties agree purchase terms as follows:

1.    Titles, specifications, numbers and amounts are listed in Exhibition.

2.    Delivery Place: The ownership of the subject items will be transferred to
      Party A from the execution date of this Agreement, but the subject items
      are still under possession and custody of Party B. or should be delivered
      to the third party appointed by Party A. Party B shall bear installation
      and transportation fees.

3.    Method of Payment: Party A shall make the payment to Party B or the third
      party appointed by Party B after the ownership of the subject items are
      transferred to Party A.

4.    If within three years from the date of purchase, the subject items are
      defective, lacking of ordinary function or expectant effectiveness due to
      faulty design/production, or out of order, Party B promises to repair at
      its own costs without objection.

5.    Party B guarantees that it will take full civil and criminal liability if
      the subject items are otherwise pledged, deposited or involved in any
      other debts.

6.    Party B undertakes that if the subject items are all or a major part of
      Party B's assets, it has obtained the approval to sell the subject items
      from the shareholders in accordance with Article 185 of the Corporation
      Law.

7.    Both parties agree that legal actions arising from this Agreement shall be
      subject to the District Court of Taipei, Taiwan as the court of first
      instance.

8.    This Agreement will be made in two original copies, and each party will
      keep one copy for proof.

Party A: Bowa Internation Leasing Corporation

<PAGE>

Legal Representative: /s/
Party B: Kid Castle Educational Corporation
Legal Representative: /s/ Wang, Kuo-An

Date: November 8, 2004

<PAGE>

<TABLE>
<CAPTION>
   ITEM No.               ITEM TITLES                    NUMBERS         AMOUNT
--------------   --------------------------------------- -------        ---------
<S>              <C>                                     <C>            <C>
91050000000001   Multi-intelligence major
                 course-direct selling                       781        3,094,720

91040000000001   Kids Speak- major course-direct selling     628        2,281,936

91990000000001   Kids Talk storybook-direct selling          488        1,319,433

MEB10200013      Magazines-13 volumes-original(1990
                 November)                                24,876        1,143,790

5954010          Electronics-Digital schoolbag-direct
                 selling                                   2,440          861,306

220300015        Handbag-PVC ziplock                      34,284          822,816

91030000000001   Wonderland major course                     415          721,905

292402043        Toy-Chi Wa Magic Box                      3,502          668,382

MEGC0200008-1    Winnie the Pooh watch (blue)              6,058          638,780

MER20200013      Magazine CD-ROM (Volume 13)-1990
                 November                                 18,719          613,829

MEB10200009      Magazines-9 volumes-original             15,008          610,986

MEGR0200031-1    SONIC-PLAY STATION                       12,990          596,091

MEB10200010      Magazines-10 volumes-original(1990
                 August)                                  16,562          543,283

VCD-Way To Go    VCD-Way To Go project                         -          540,952

MEB20200013      Magazines-13 volumes-copy(1990
                 November)                                24,798          521,073

MEB10200012      Magazines-12 volumes-original(1990
                 October)                                  9,283          398,152

111006011        Reading-Big Steps (6)                     1,769          389,500

112707011        Reading-Magic Land 7                      8,323          386,810

111112011        Reading-Way to Go (12)                    1,753          381,506

MEB10200008      Magazine-8 volumes-original               8,408          366,373

MER20200009      Magazine CD-ROM (Volume 9)-1990 July     12,468          350,165

MEB10200007      Magazines-7 volumes-original(1990
                 April)                                   11,253          345,368
</TABLE>

<PAGE>

<TABLE>
<S>              <C>                                     <C>           <C>
021101001        Kindergarten enrollment DM              335,690          324,380

MEB20200010      Magazines-10 volumes-copy(1990 August)   16,752          290,386

MER20200010      Magazine CD-ROM(Volume 10)-1990 August   11,137          287,598

MEB10200014      Magazines-14 volumes-original(1990
                 December)                                 5,745          287,450

111113011        Reading-Way to Go (13)                    1,950          275,018

111111011        Reading-Way To Go (11)                    1,395          273,263

2101030002       Wonderland dialogue                       1,999          255,279

MEB20200009      Magazines-8 volumes-copy                 13,658          255,130

MEB10200011      Magazines-11 volumes-original(1990
                 September)                                3,471          154,340

                                                                       20,000,000
</TABLE>

<PAGE>

<TABLE>
<S>                                  <C>
       Service Charge                NT$300,000
       First Payment                          -
</TABLE>

<TABLE>
<S>                                <C>
Date of Each Installment              Amount
------------------------           ------------
       December 10, 2004           NT$1,158,000
        January 10, 2005           NT$1,158,000
       February 10, 2005           NT$1,158,000
          March 10, 2005           NT$1,158,000
          April 10, 2005           NT$1,158,000
            May 10, 2005           NT$1,158,000
           June 10, 2005           NT$1,158,000
           July 10, 2005           NT$1,158,000
         August 10, 2005           NT$1,158,000
      September 10, 2005           NT$1,158,000
        October 10, 2005           NT$1,158,000
       November 10, 2005           NT$1,158,000
       December 10, 2005           NT$1,158,000
        January 10, 2006           NT$1,158,000
       February 10, 2006           NT$1,158,000
          March 10, 2006           NT$1,158,000
          April 10, 2006           NT$1,158,000
            May 10, 2006           NT$1,158,000
       December 10, 2004           NT$1,158,000
</TABLE>

<PAGE>

                                    AGREEMENT

This Agreement is entered into between Bowa International Lease Co., Ltd. (the
Buyer, "Party A") and Kid Castle Educational Corporation (the Seller, "Party B")
as a supplementary agreement for the installment purchase agreement
("Installment Agreement") executed by both parties on November 8, 2004. Both
parties agree as follows:

1.    Party B shall furnish NT$5,000,000 with Party A as security for the
      Installment Agreement.

2.    Party A may offset payment owing to Party B against the security.

3.    Party A shall return the security to Party B without interest after Party
      B pays all debts in accordance with the Installment Agreement.

4.    Taxes arising from the security shall be deducted by Party A pursuant to
      related laws and regulations.

5.    This Agreement constitutes part of the Installment Agreement. Any matter
      not expressed in this Agreement shall be solved pursuant to terms and
      conditions of the Installment Agreement.

6.    This Agreement will be made in two original copies, and each party will
      keep one copy for proof.

Party A: Bowa Internation Leasing Corporation
Legal Representative: /s/

Party B: Kid Castle Educational Corporation
Legal Representative: /s/ Wang, Kuo-An

Date: November 8, 2004<PAGE>

                                                                   Exhibit 10.11

                              HOUSE LEASE AGREEMENT

This Agreement is made by and between:

Lessor:              Real Estate Co. of Shanghai China International Travel
                     Service Co., Ltd.

Lessee:              Shanghai Kid Castle Educational Software Development
                     Corporation

Premises Manager:    Shanghai Kuo Chi Lu Articles Management Ltd.

Agreement No.:       GL04-4

In accordance with the "Agreement Law of the People's Republic of China" and the
regulations concerned, to assure the relationship of rights and obligations
among the Lessor, Lessee and the Premises Manager, this Agreement is based on
the agreement of the parties through identical negotiation.

ARTICLE 1   LEASE LOCATION:

4th Floor, International Travel Mansion, No. 1277, Beijing West Road, Shanghai

ARTICLE 2   LEASE AREA (all the "area" in this Agreement designates the building
            area) 1,092.95 m(2)

ARTICLE 3   LEASE TERM:

Commencement date: May 1, 2004

Termination date: April 30, 2006

If the Lessee needs to extend the lease term, it is necessary to notify the
Lessor two months before the expiry of the term. If both parties agree on
renewal of the Agreement, the content of the renewal agreement shall be
negotiated and determined in mutual consensus before expiration of the Agreement
and the renewal Agreement shall be executed. The rental for renewing this
Agreement follows the market but the largest change shall not be more than 8% of
the rental of this Agreement. If both parties cannot reach an agreement, this
Agreement will terminate automatically on expiry.

When this Agreement terminates, the Lessee shall move out of the International
Travel Mansion on time and return the Premises in good condition to the Lessor.
If the Lessee cannot return the lease location according to the termination date
of this Agreement, the Lessor, without giving up any other rights or remedy
measures, shall have right to ask the Lessee to pay twice the original rental
for the delay in moving out, in addition to the realty management expense and
the other expenses actually incurred during this period.

ARTICLE 4   GUARANTEE OF THE LESSOR AND THE PREMISES MANAGER:

The Lessor and the Premises Manager have all the legal rights, limits of
authority and capability to sign this Agreement and to undertake all the
responsibilities and obligations that this Agreement guarantees.

<PAGE>

ARTICLE 5   PURPOSE OF LEASE LOCATION:

The lease location rented by the Lessee is used as an office and for a business
purpose that is in accordance with national laws and within the Lessee's
business scope. The Lessee shall not change the purpose of the lease location
without the written agreement of the Lessor in advance, and has no right to
sublet all, or part, of the location to another party.

If the Lessee would like to register two companies, the Lessor agrees to sign
two agreements separately under the conditions the same as those of this
Agreement.

ARTICLE 6   BASIC RENTAL:

For the first year (from May 1, 2004 to April 30, 2005), the rental is
calculated in accordance with RMB 1.56 per square meter of the building area and
the monthly rental is RMB 51,866 (capitalization: FIFTY ONE THOUSAND EIGHT
HUNDRED SIXTY SIX RMB). For the second year (from May 1, 2005 to April 30,
2006), the rental is calculated in accordance with RMB 1.68 per square meter of
the building area and the monthly rental is RMB 55,865 (capitalization: FIFTY
FIVE THOUSAND EIGHT HUNDRED SIXTY FIVE RMB).

The rental is to be paid within the first five working days of each month.

ARTICLE 7   REALTY MANAGEMENT EXPENSE:

Realty Management Expense is calculated in accordance with RMB 0.66 per square
meter of the building area. The monthly subtotal is RMB 21,943 (capitalization:
TWENTY ONE THOUSAND NINE HUNDRED FORTY THREE RMB). The payment date and method
of the realty management expense is the same as the rental.

The realty management expense is for the maintenance of the auxiliary equipment
of the International Travel Mansion, the security and sanitation of the public
area, the water, air conditioning and elevators within the building, etc.

ARTICLE 7   ELECTRICITY CHARGE:

It is calculated in accordance with the electricity meter set independently for
the lighting of the lease location or other electricity used for the office of
the Lessee. The items of electricity charge included are as follows: 1. The
lighting of the lease location; 2. The electricity used for the outlets in the
lease location; 3. The electricity used for air conditioning and elevators, and
any additional electricity used by the Lessee. The Lessor, according to the
requirement of the Lessee, sets up two electricity meters for the eastern and
western areas separately and charges the Lessee according to the electricity
actually used.

ARTICLE 8   DEPOSIT FOR HOUSE LEASE:

<PAGE>

The deposit for house lease is the rental for three months, equal to RMB 155,598
(capitalization: ONE HUNDRED FIFTY-FIVE THOUSAND FIVE HUNDRED NINETY EIGHT RMB)
for the first year and RMB 167,568 (capitalization: ONE HUNDRED SIXTY SEVEN
THOUSAND FIVE HUNDRED SIXTY EIGHT RMB). The Lessee has paid RMB 143,600
(capitalization: ONE HUNDRED FORTY THREE THOUSAND SIX HUNDRED RMB) as the
deposit for the Lease. After this Agreement is signed, the Lessee shall pay the
Lessor difference between the paid amount and the deposit for the first year of
RMB 11,998 (capitalization: ELEVEN THOUSAND NINE HUNDRED NINETY EIGHT RMB)
within ten days; within ten days of the beginning of the second year, the Lessee
shall pay the Lessor the difference between the amount paid, i.e., RMB 11,970
(capitalization: ELEVEN THOUSAND NINE HUNDRED SEVENTY RMB). If the Lessee
implements all the responsibilities and obligations of this Agreement, the
Lessor shall return the Lessee all the deposit without interest within seven
days of when both parties terminate the lease relationship.

ARTICLE 9   TELEPHONE:

Should the Lessee rent a direct telephone line from the Lessor, it shall pay to
the Lessor RMB 3,000 (THREE THOUSAND RMB) as deposit for each number. After the
Agreement is terminated and the Lessor receives receipt of telephone fees for
last month, the Lessor shall return the deposit without interest. The Lessor
shall charge the Lessee based on the bill from the Telecom Bureau. Whether the
Lessee prepares the direct phone line itself or rents from the Leesor, the
Lessee shall pay the phone untility fee once in total to the Lessor at the rate
of RMB 200 (TWO HUNDRED RMB) per number.

ARTICLE 10  PARKING SPACE:

The Lessee shall rent two parking spaces from the Lessor, and the monthly charge
for each parking space shall be RMB 1,400. The method and date of payment shall
be the same as the rental.

ARTICLE 11  RENOVATION OF THE LEASE LOCATION BY THE LESSEE:

The Premises provided by the Lessor have already been renovated. If the Lessee
wishes to renovate the lease location (including the installation of movable or
fixed partitions inside), the Lessee shall present the renovation plan to the
Lessor before renovating. After obtaining the written agreement of the Lessor,
the renovation can be carried out. Should the standard of the renovation be
higher than the status quo, the Lessee shall not be obliged to pay for the
restoration; subdivision or combination of partition shall be restored upon
termination of the Agreement. The Lessee shall strictly obey the regulations
made by the building management division to process the renovation for the lease
location and pay the building management expense and construction deposit in
accordance with the regulations.

After terminating the lease, the Lessee shall leave the Lessor the complete
fixtures, such as partitioning, after the decoration. Destructive dismantling is
not allowed.

ARTICLE 12  MAINTENANCE OF THE LEASE LOCATION:

<PAGE>

Within the term of the lease, the Lessee shall be obligated for the maintenance
of the established equipment within the lease location. The Lessor shall be
obligated for the maintenance of the structure in the lease location. In
addition, the Premises Manager shall be also obligated for all the facilities
(including in the lease location and in the public area) provided by the Lessor.

ARTICLE 13  EXAMINATION:

After receiving the proper written notice, the Lessee shall permit the Lessor or
the Premises Manager personnel to enter and check the lease location and to make
a detailed list of the fixed equipment belonging to the building. The Lessee
shall permit the Lessor to show the lease location to a future Lessee within the
last two months of the agreement expiry.

ARTICLE 14 DEFAULTS OF THE AGREEMENT:

All the following events shall constitute defaults of this Agreement:

1.     The Lessee does not pay the Lessor the deposit within the period
       regulated in this Agreement.

2.     The Lessee does not pay the Lessor and the Premises Manager rental,
       realty management expense, telephone expense, and the necessary expenses
       that the Lessee shall be obligated for within the period regulated in
       this Agreement.

3.     The Lessor violates Article 4 of this Agreement and signs this Agreement
       without legal rights.

4.     Either of the two parties violates the articles of this Agreement and
       with the result that this Agreement cannot be implemented.

ARTICLE 15  REMEDIAL MEASURES FOR DEFAULTS OF THE AGREEMENT FOR THE LESSOR AND
            THE LESSEE:

1.     If the event of breaking this Agreement as mentioned in Clause 1 of
       Article 14 in this Agreement, the Lessor may terminate this Agreement and
       solicit a new lessee. The Lessee shall pay rental of thirty days as
       indemnification.

2.     If the event of breaking this Agreement as mentioned in Clause 2 of
       Article 14 in this Agreement, the Lessor shall send written notice for
       receivables on demand to the Lessee. If the Lessee still does not
       implement this Agreement within seven days after receiving the letter of
       advice, and if the overdue period is more than 45 days, the Lessor has
       the right to terminate this Agreement. In order to minimize loss to the
       Lessor and the Premises Manager, the Lessor and the Premises Manager may
       suspend supply of water, electricity, air condition and telecommunication
       and retain the deposit delivered by the Lessee. The Lessee shall return
       the Premises to the Lessor within seven days upon receipt of the notice
       of termination. Meanwhile, the Lessor has the right to re-enter the lease
       location.

<PAGE>

3.     If the event of breaking this Agreement as mentioned in Clause 3 of
       Article 14 in this Agreement, this Agreement shall be deemed invalid. The
       Lessor shall compensate the Lessee for all the economic losses resulting
       from this event.

4.     If the event of breaking this Agreement as mentioned in Clause 4 of
       Article 14 in this Agreement, the default party shall pay an amount equal
       to twice the rental amount to the other party as compensation.

ARTICLE 16  METHOD OF SOLVING DISPUTES:

If a dispute occurs in the process of implementing this Agreement, both parties
shall solve it through negotiation. If the negotiation fails to work, either of
the parties can bring the dispute to court.

ARTICLE 17  OTHERS:

1.     The Lessee agrees to strictly obey the regulations made by the building
       management department. (Please see the Service Instruction.)

2.     If reasons that cannot be controlled by the Premises Manager result in
       Premises Manager's breaking off or delaying the services that should be
       provided, the Premises Manager shall not be regarded as breaking this
       Agreement. If the situation resulting in being unable to use the lease
       location normally continues for more than 48 hours, the Premises Manager
       agrees that the Lessee is free from paying the realty management fee for
       this period until the situation returns to normal. If this is still not
       improved after more than 96 hours, the Lessee has the right to dissolve
       this Agreement.

3.     As for any expense due, but not paid, the Lessee, apart from paying all
       the expenses, shall pay an overdue fine. Overdue fine = 0.1% of the
       expense x days of delay in the payment

ARTICLE 18  This Agreement shall be made in Chinese and in English. The Chinese
            version shall prevail should there be any inconsistency.

ARTICLE 19  This Agreement is made in six originals. Each party shall hold two.
            This Agreement comes into effect after s execution of all parties.

Lessor: /s/                 Lessee: /s/               Premises Manager: /s/

Legal representative:       Legal representative:     Legal representative:

Contract representative :   Contract Representative:  Contract representative:

Date:                       Date:                     Date:

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