Document:

Exhibit 10.1

                         VIVA GAMING & RESORTS.COM INC.
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                             1999 STOCK OPTION PLAN
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SECTION 1. PURPOSE; DEFINITIONS

         The purpose of the Plan is to give the Company a competitive advantage
in attracting, retaining and motivating officers and employees and to provide
the Company and its subsidiaries with a stock plan providing incentives more
directly linked to the profitability of the Company's businesses and increases
in shareholder value.

         For purposes of the Plan, the following terms are defined as set forth
below:

         (a) "Affiliate" means a corporation or other entity controlled by the
Company and designated by the Committee from time to time as such.

         (b) "Award" means an award of Stock Appreciation Rights or Stock
Options.

         (c) "Board" means the Board of Directors of the Company.

         (d) "Cause" means (1) conviction of a participant for committing a
felony under federal law or the law of the state in which such action occurred,
(2) dishonesty in the course of fulfilling a participant's employment duties,
(3) willful and deliberate failure on the part of a participant to perform his
employment duties in any material respect, (4) breach on the part of a
participant of any employment agreement between such participant and the Company
or any of its Subsidiaries, or (5) such other events as shall be determined by
the Committee. The Committee shall have the sole discretion to determine whether
"Cause" exists, and its determination shall be final. Notwithstanding the
foregoing, if an optionee has an employment agreement with the Company which
provides for a definition of "Cause", then such definition shall be the
definition for purposes of this Plan.

         (e) "Change in Control" and "Change in Control Price" have the meanings
set forth in Sections 8(b) and (c), respectively.

         (f) "Code" means the Internal Revenue Code of 1986, as amended from
time to time, and any successor thereto.

         (g) "Commission" means the Securities and Exchange Commission or any
successor agency.

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         (h) "Committee" means the Committee referred to in Section 2.

         (i) "Common Stock" means common stock, par value $.001 per share, of
the Company.

         (j) "Company" means VIVA GAMING & RESORTS.COM INC., a Florida
corporation.

         (k) "Disability" means permanent and total disability as determined
under Company procedures in effect on the effective date of the Plan or as
otherwise established by the Committee for purposes of the Plan. Notwithstanding
the foregoing, if an optionee has an employment agreement with the Company which
provides for a definition of "Disability", then such definition shall be the
definition for purposes of this Plan.

         (l) "Exchange Act" means the Securities Exchange Act of 1934, as
amended from time to time, and any successor thereto.

         (m) "Fair Market Value" means, as of any given date, the mean between
the highest and lowest reported sales prices of the Common Stock on any national
securities exchange or automated quotation system on which the Common Stock is
listed or, if not listed on any such exchange or system, the mean of the closing
bid and ask price for the Common Stock on the NASD OTC Bulletin Board. If there
is no regular public trading market for such Common Stock, the Fair Market Value
of the Common Stock shall be determined by the Committee in good faith.

         (n) "Incentive Stock Option" or "ISO" means any Stock Option designated
as, and qualified as, an "incentive stock option" within the meaning of Section
422 of the Code.

         (o) "Non-Employee Director" means a member of the Board who qualifies
as a "Non-Employee Director" as defined in Rule 16b-3(b)(3), as promulgated by
the Commission under the Exchange Act, or any successor definition adopted by
the Commission.

         (p) "Non-qualified Stock Option" means any Stock Option that is not an
Incentive Stock Option.

         (q) "Plan" means the VIVA GAMING & RESORTS.COM INC. 1999 Stock Option
Plan, as set forth herein and as hereinafter amended from time to time.

         (r) "Rule 16b-3" means Rule 16b-3, as promulgated by the Commission
under Section 16(b) of the Exchange Act, as amended from time to time.

         (s) "Stock Appreciation Right" means a right granted under Section 6.

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         (t) "Stock Option" means an option granted under Section 5.

         (u) "Subsidiary" means a "subsidiary corporation", whether now or
hereafter existing, as defined in Section 424(f) of the Code.

         (v) "Termination of Employment" means the termination of the
participant's employment with the Company and any Subsidiary or Affiliate. A
participant employed by a Subsidiary or an Affiliate shall also be deemed to
incur a Termination of Employment if the Subsidiary or Affiliate ceases to be
such a Subsidiary or an Affiliate, as the case may be, and the participant does
not immediately thereafter become an employee of the Company or another
Subsidiary or Affiliate. Temporary absences from employment because of illness,
vacation or leave of absence and transfers among the Company and it Subsidiaries
and Affiliates shall not be considered Terminations of Employment.

         In addition, certain other terms used herein have definitions given to
them in the first place in which they are used.

SECTION 2. ADMINISTRATION

         The Plan shall be administered by the Board or a committee designated
by the Board.

         The Committee shall have plenary authority to grant Awards pursuant to
the terms of the Plan to officers and employees of the Company and its
Subsidiaries and Affiliates.

         Among other things, the Committee shall have the authority, subject to
the terms of the Plan:

         (a) To select the officers and employees to whom Awards may from time
to time be granted;

         (b) Determine whether and to what extent Incentive Stock Options,
Non-qualified Stock Options, Stock Appreciation Rights or any combination
thereof are to be granted hereunder;

         (c) Determine the number of shares of Common Stock to be covered by
each Award granted hereunder;

         (d) Determine the terms and conditions of any Award granted hereunder
(including, but not limited to, the option price (subject to Section 5(a)), any
vesting condition, restriction or limitation and any acceleration of vesting or
waiver of forfeiture regarding any Award and the shares of Common Stock relating
thereto, based on such factors as the Committee shall determine; provided,
however, that the terms and conditions of any Award intended to qualify as
"performance-based" compensation as described in Section 162(m)(4)(C) of the
Code shall include, but not be limited to, such terms and conditions

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as may be necessary to meet the applicable provisions of Section 162(m)(4)(C) of
the Code;

         (e) Subject to the provisions of Section 9, modify, amend or adjust the
terms and conditions of any Award, at any time or from time to time; and

         (f) Determine to what extent and under what circumstances Common Stock
and other amounts payable with respect to an Award shall be deferred.

         The Committee shall have the authority to adopt, alter and repeal such
administrative rules, guidelines and practices governing the Plan as it shall
from time to time deem advisable, to interpret the terms and provisions of the
Plan and any Award issued under the Plan (and any agreement relating thereto)
and to otherwise supervise the administration of the Plan.

         The Committee may act only by a majority of its members then in office,
except that the Committee may (1) authorize the delegation to designated
officers or employees of the Company such of its powers and authority under the
Plan as it deems appropriate (provided that no such authorization may be made
that would cause Awards or other transactions under the Plan to fail to be
exempt from Section 16(b) of the Exchange Act) and (2) authorize any one or more
of the members of the Committee or any designated officer or employee of the
Company to execute and deliver documents on behalf of the Committee.

         Any determination made by the Committee or pursuant to delegated
authority pursuant to the provisions of the Plan with respect to any Award shall
be made in the sole discretion of the Committee or such delegate(s) at the time
of the grant of the Award or, unless in contravention of any express terms of
the Plan, at any time thereafter. All decisions made by the Committee or any
appropriately delegated officer(s) or employee(s) pursuant to the provisions of
the Plan shall be final and binding on all persons, including the Company and
Plan participants.

SECTION 3. COMMON STOCK SUBJECT TO PLAN

         (a) Optioned Stock Authorized. Subject to the provisions hereof, the
total number of shares of Common Stock reserved and available for issuance
pursuant to Stock Options under the Plan shall be One Million Five Hundred
Thousand Shares (1,500,000) (the "Plan Maximum"). However, except for purposes
of determining the number of shares available for issuance pursuant to Incentive
Stock Options (which shall not exceed such number), the Plan Maximum shall be
increased by (i) the number of shares of Common Stock used to pay the exercise
price of Stock Options and (ii) the number of Stock Options which have

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terminated upon expiration, cancellation, forfeiture or otherwise, subject to
the limitations of Section 3(b) of the Plan. Shares subject to an Award under
the Plan may be authorized and unissued shares or may be treasury shares.

         (b) Adjustments Upon Changes in Capitalization or Merger. In the event
of any change in corporate capitalization, such as a stock split or a corporate
transaction, such as any merger, consolidation, separation, including a
spin-off, or other distribution of stock or property of the Company, any
reorganization (whether or not such reorganization comes within the definition
of such term in Section 368 of the Code) or any partial or complete liquidation
of the Company, the Committee or Board may make such substitution or adjustments
in the aggregate number and kind of shares reserved for issuance under the Plan,
in the aggregate limit on grants to individuals, in the number, kind and Option
Price of shares subject to outstanding Stock Options and Stock Appreciation
Rights, and/or such other equitable substitution or adjustments as it may
determine to be appropriate in its sole discretion; provided, however, that the
number of shares subject to any Award shall always be a whole number.

SECTION 4. ELIGIBILITY

         All officers, directors, employees and consultants of the Company, its
Subsidiaries and Affiliates are eligible to be granted Awards under the Plan;
provided however that an Incentive Stock Option may granted only to individuals
employed by the Company.

SECTION 5. STOCK OPTIONS

         Stock Options may be granted alone or in addition to other Awards
granted under the Plan and may be of two types: Incentive Stock Options and
Non-qualified Stock Options. Any Stock Option granted under the Plan shall be in
such form as the Committee may from time to time approve.

         The Committee shall have the authority to grant any optionee Incentive
Stock Options, Non-qualified Stock Options or both types of Stock Options (in
each case with or without Stock Appreciation Rights); provided, however, that an
Incentive Stock Option may be granted to an optionee if the Fair Market Value at
the date of grant of shares with respect to which such option would first become
exercisable in any calendar year, when added to the Fair Market Value at the
date of grant of any other shares with respect to which an Incentive Stock
Option granted to such optionee under the Plan (or any other incentive stock
option plan maintained by the Company, its parent or any Subsidiary) first
becomes exercisable in such calendar year, would exceed $100,000; and provided
further, however, that Incentive Stock Options may be granted only to employees
of the Company and its Subsidiaries. To the extent that any Stock Option is not
designated as an Incentive Stock Option or even if so designated does not
qualify as an Incentive Stock Option, it shall constitute a Non-qualified Stock
Option.

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         Stock Options shall be evidenced by option agreements, the terms and
provisions of which may differ. An option agreement shall indicate on its face
whether it is intended to be an agreement for an Incentive Stock Option or a
Non-qualified Stock Option. The grant of a Stock Option shall occur on the date
the Committee, by resolution, selects an individual to be a participant in any
grant of a Stock Option, determines the number of shares of Common Stock to be
subject to such Stock Option to be granted to such individual and specifies the
terms and provisions of the Stock Option. The Company shall notify a participant
of any grant of a Stock Option, and a written option agreement or agreements
shall be duly executed and delivered by the Company to the participant. Such
agreement or agreements shall become effective upon execution by the Company and
the participant.

         Anything in the Plan to the contrary notwithstanding, no term of the
Plan relating to Incentive Stock Options shall be interpreted, amended or
altered nor shall any discretion or authority granted under the Plan be
exercised so as to disqualify the Plan under Section 422 of the Code or, without
the consent of the optionee affected, to disqualify any Incentive Stock Option
under such Section 422.

         Stock Options granted under the Plan shall be subject to the following
terms and conditions and shall contain such additional terms and conditions as
the Committee shall deem desirable:

         (a) Option Price. The option price per share of Common Stock
purchasable under a Non-qualified Stock Option shall not be less than 55% of the
Fair Market Value of the Common Stock subject to the Stock Option on the date of
grant. The option price per share of Common Stock purchasable under an Incentive
Stock Option shall not be less than 100% of the Fair Market Value of the Common
Stock subject to the Stock Option on the date of grant; provided, however, that
in the case of an Incentive Stock Option granted to an optionee who, immediately
before the grant of such Incentive Stock Option, owns shares representing more
than 10% of the total combined voting power of all classes of shares of the
Company, its parent or Subsidiary, in no event shall the per share option price
be less than 110% of the Fair Market Value per share of Common Stock on the date
of grant.

         (b) Option Term. The term of each Stock Option shall be fixed by the
Committee, but no Incentive Stock Option shall be exercisable more than ten 10
years after the date the Stock Option is granted; provided, however, that in the
case of an Incentive Stock Option granted to an optionee who, immediately before
the grant of such Incentive Stock Option, owns shares representing more than 10%
of the total combined voting power of all classes of shares of the Company, its
parent or Subsidiary, in no event shall the Incentive Stock Option by its terms
be exercisable more than five (5) years after the date such Incentive Stock
Option is granted.

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         (c) Exercisability. Except as otherwise provided herein, Stock Options
shall be exercisable at such time or times and subject to such terms and
conditions as shall be determined by the Committee. If the Committee provides
that any Stock Option is exercisable only in installments, the Committee may at
any time waive such installment exercise provisions, in whole or in part, based
on such factors as the Committee may determine. In addition, the Committee may
at any time accelerate the exercisability of any Stock Option.

         (d) Method of Exercise. Subject to the provisions of this Section 5,
Stock Options may be exercised, in whole or in part, at any time during the
option term by giving written notice of exercise to the Company specifying the
number of shares of Common Stock subject to the Stock Option to be purchased.

         Such notice shall be accompanied by payment in full of the purchase
price by certified or bank check or such other instrument as the Company may
accept. Unless otherwise determined by the Committee, such payment may also be
made in full or in part in the form of unrestricted Common Stock already owned
by the optionee of the same class as the Common Stock subject to the Stock
Option (based on the Fair Market Value of the Common Stock on the date the Stock
Option is exercised); provided, however, that, (i) any Common Stock used to make
such payment shall have been held for at least six (6) months, and (ii) in the
case of an Incentive Stock Option, the right to make payment in the form of
already owned shares of Common Stock may be authorized only at the time the
Stock Option is granted.

         The Company may make loans to such participants as the Committee, in
its discretion, may determine (including a participant who is a director or
officer of the Company) in connection with the exercise of Stock Options in an
amount up to the exercise price of the Stock Option to be exercised plus any
applicable withholding taxes. In no event may any such loan exceed the Fair
Market Value, at the date of exercise, of the shares covered by the Stock
Option, or portion thereof, exercised by the participant. Such loans shall be
subject to such terms and conditions as the Committee shall determine. Every
loan shall comply with all applicable laws, regulations and rules of the Federal
Reserve Board and any other governmental agency having jurisdiction.

         Unless otherwise determined by the Committee, payment for any shares
subject to a Stock Option may also be made by delivering a properly executed
exercise notice to the Company, together with a copy of irrevocable instructions
to a broker to deliver promptly to the Company the amount of sale or loan
proceeds to pay the purchase price, and, if requested, by the amount of any
federal, state, local or foreign withholding taxes. To facilitate the foregoing,
the Company may enter into agreements for coordinated procedures with one or
more brokerage firms.

         No shares of Common Stock shall be issued until full payment therefor
has been

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made. An optionee shall have all of the rights of a shareholder of the Company
holding the class or series of Common Stock that is subject to such Stock Option
(including, if applicable, the right to vote the shares and the right to receive
dividends), when the optionee has given written notice of exercise, has paid in
full for such shares and, if requested, has given the representation described
in Section 11(a).

         (e) Nontransferabilitv of Stock Options. No Stock Option shall be
transferable by the optionee other than (1) by will or by the laws of descent
and distribution; (2) in the case of a Non-qualified Stock Option, pursuant to a
qualified domestic relations order (as defined in the Code or title 1 of the
Employee Retirement Income Security Act of 1974, as amended, or the rules
thereunder); or (3) as otherwise determined by the Committee (provided that no
such determination may be made that would cause Awards or other transactions
under the Plan to fail to be exempt under Section 16(b) of the Exchange Act).
All Stock Options shall be exercisable, subject to the terms of this Plan,
during the optionee's lifetime, only by the optionee or by the guardian or legal
representative of the optionee, or, in the case of a Non-qualified Stock Option,
its alternative payee pursuant to such qualified domestic relations order, or
the recipient of a transfer of such Stock Option permitted pursuant to clause
(3) of the preceding sentence, it being understood that the terms "holder" and
"optionee" include the guardian and legal representative of the optionee named
in the option agreement and any permitted transferee thereof.

         (f) Termination by Reason of Death. Unless otherwise determined by the
Committee, if an optionee's employment terminates by reason of death, any Stock
Option held by such optionee may thereafter be fully exercised (whether or not
the Stock Option was fully exercisable) by the estate of the optionee, or by a
person who acquired the right to exercise the Stock Option by bequest or
inheritance, or otherwise by reason of the death of the Optionee, for a period
of one (1) year from the date of such death or until the expiration of the
stated term of such Stock Option, whichever period is the shorter.

         (g) Termination by Reason of Disability. Unless otherwise determined by
the Committee, if an optionee's employment terminates by reason of Disability,
any Stock Option held by such optionee may thereafter be fully exercised by the
optionee "whether or not the Stock Option was fully exercisable, unless provided
otherwise in the option agreement) for a period of one (1) year from the date of
such termination of employment or until the expiration of the stated term of
such Stock Option, whichever period is the shorter. If following the optionee's
termination of employment by reason of Disability the optionee dies, the Stock
Option may be exercised by the classes of persons identified in Section 5(f). In
the event of termination of employment by reason of Disability, if an Incentive
Stock Option is exercised after the expiration of the exercise periods that
apply for purposes of Section 422 of the Code, such Stock Option will thereafter
be treated as a Non-qualified Stock Option.

         (h) Other Termination. Unless otherwise determined by the Committee:
(1) if an

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optionee incurs a Termination of Employment for Cause, all Stock Options held by
such optionee shall thereupon terminate; and (2) if an optionee incurs a
Termination of Employment for any reason other than death, Disability or Cause,
any Stock Option held by such optionee, to the extent then exercisable, or on
such accelerated basis as the Committee may determine, may be exercised for the
lesser of three (3) months from the date of such Termination of Employment or
the balance of such Stock Option's term; provided, however, that if the optionee
dies within such three (3) month period, any unexercised Stock Option held by
such optionee shall, notwithstanding the expiration of such three (3) month
period, continue to be exercisable to the extent to which it was exercisable at
the time of death for a period of one (1) year from the date of such death or
until the expiration of the stated term of such Stock Option, whichever period
is the shorter. In the event of Termination of Employment, if an Incentive Stock
Option is exercised after the expiration of the exercise periods that apply for
purposes of Section 422 of the Code, such Stock Option will thereafter be
treated as a Non-qualified Stock Option.

         (i) Change in Control Cash-Out. Notwithstanding any other provision of
the Plan, during the 60-day period from and after a Change of Control (the
"Exercise Period"), unless the Committee shall determine otherwise at the time
of grant, an optionee shall have the right, whether or not the Stock Option is
fully exercisable and in lieu of the payment of the exercise price for the
shares of Common Stock being purchased under the Stock Option and by giving
notice to the Company, to elect (within the Exercise Period) to surrender all or
part of the Stock Option to the Company and to receive cash, within 30 days of
such notice, in an amount equal to the amount by which the Change in Control
Price per share of Common Stock on the date of such election shall exceed the
exercise price per share of Common Stock under the Stock Option (the "Spread")
multiplied by the number of shares of Common Stock granted under the Stock
Option as to which the right granted under this Section 5(i) shall have been
exercised.

SECTION 6. STOCK APPRECIATION RIGHTS

         (a) Grant and Exercise. Stock Appreciation Rights may be granted in
conjunction with all or part of any Stock Option granted under the Plan. In the
case of a Non-qualified Stock Option, such rights maybe granted either at or
after the time of grant of such Stock Option. In the case of an Incentive Stock
Option, such rights may be granted only at the time of grant of such Stock
Option. A Stock Appreciation Right shall terminate and no longer be exercisable
upon the termination or exercise of the related Stock Option.

                  A Stock Appreciation Right may be exercised by an optionee in
accordance with Section 6(b) by surrendering the applicable portion of the
related Stock Option in accordance with procedures established by the Committee.
Upon such exercise and surrender, the optionee shall be entitled to receive an
amount determined in the manner prescribed in Section 6(b). Stock Options which
have been so surrendered shall no longer be exercisable to the extent the
related Stock Appreciation Rights have been exercised.

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         (b) Terms and Conditions. Stock Appreciation Rights shall be subject to
such terms and conditions as shall be determined by the Committee, including the
following:

              (i) Stock Appreciation Rights shall be exercisable only at such
time or times and to the extent that the Stock Options to which they relate are
exercisable in accordance with the provisions of Section 5 and this Section 6.

              (ii) Upon the exercise of a Stock Appreciation Right, an optionee
shall be entitled to receive an amount in cash shares of Common Stock or both,
equal in value to the excess of the Fair Market Value of one share of Common
Stock as of the date of exercise over the Option Price per share specified in
the related Stock Option multiplied by the number of shares in respect of which
the Stock Appreciation Right shall have been exercised, with the Committee
having the right to determine the form of payment.

              (iii) Stock Appreciation Rights shall be transferable only to
permitted transferees of the underlying Stock Option in accordance with Section
5(e).

SECTION 7. DEFERRAL

         The Committee may establish procedures whereby participants may elect
to defer the receipt of shares or cash in settlement of Awards for a specified
period or until a specified event.

SECTION 8. CHANGE IN CONTROL PROVISIONS

         (a) Impact of Event. Notwithstanding any other provision of the Plan to
the contrary, in the event of a Change in Control, any Stock Options and Stock
Appreciation Rights outstanding as of the date such Change in Control is
determined to have occurred, and which are not then exercisable and vested,
shall become fully exercisable and vested to the full extent of the original
grant.

         (b) Definition of Change in Control. For purposes of the Plan, a
"Change in Control" shall mean the happening of any of the following events:

              (1) An acquisition after the effective date of the Plan by any
individual, entity or group (within the meaning of Section 13(d)(3) or 14(d)(2)
of the Exchange Act) (a "Person") of beneficial ownership (within the meaning of
Rule 13d-3 promulgated under the Exchange Act) of 20% or more of either (A) the
then outstanding shares of common stock of the Company (the "Outstanding Company
Common Stock") or (B) the combined voting power of the then outstanding voting
securities of the Company entitled to vote generally in the election of
directors (the "Outstanding Company Voting Securities"); excluding, however, the
following: (i) any acquisition directly from the Company, other than an
acquisition by virtue of the exercise of a conversion privilege unless the
security being so

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converted was itself acquired directly from the Company, (ii) any acquisition by
the Company, (iii) any acquisition by any employee benefit plan (or related
trust) sponsored or maintained by the Company or any company controlled by the
Company, or (iv) any acquisition by any company pursuant to a transaction which
complies with clauses (A), (B) and (C) of Subsection (3) of this Section 8(b);
or

              (2) A change in the composition of the Board such that the
individuals who, as of the effective date of the Plan, constitute the Board
(such Board shall be hereinafter referred to as the "Incumbent Board") cease for
any reason to constitute at least a majority of the Board; provided, however,
for purposes of this Section 8(b), that any individual who becomes a member of
the Board subsequent to the effective date of the Plan, whose election, or
nomination for election by the Company's shareholders, was approved by a vote of
at least a majority of those individuals who are members of the Board and who
were also members of the Incumbent Board (or who shall be deemed to be such by
election pursuant to this proviso) shall be considered as though such individual
were a member of the Incumbent Board; but, provided, further, that any such
individual whose initial assumption of office occurs as a result of either an
actual or threatened election contest (as such terms are used in Rule 14a-11 of
Regulation 14A promulgated under the Exchange Act) or other actual or threatened
solicitation of proxies or consents by or on behalf of a Person other than the
Board shall not be so considered as a member of the Incumbent Board; or

              (3) The approval by the shareholders of the Company of a
reorganization, merger or consolidation or sale or other disposition of all or
substantially all of the assets of the Company ("Corporate Transaction") or, if
consummation of such Corporate Transaction is subject, at the time of such
approval by shareholders, to the consent of any government or governmental
agency, obtaining of such consent (either explicitly or implicitly by
consummation); excluding, however, such a Corporate Transaction pursuant to
which (A) all or substantially all of the individuals and entities who are the
beneficial owners, respectively, of the Outstanding Company Common Stock and
Outstanding Company Voting Securities immediately prior to such Corporate
Transaction will beneficially own, directly or indirectly, more than 60% of,
respectively, the outstanding shares of common stock, and the combined voting
power of the outstanding voting securities entitled to vote generally in the
election of directors, as the case may be, of the corporation resulting from
such Corporate Transaction (including, without limitation, a corporation which
as a result of such transaction owns the Company or all or substantially all of
the Company's assets either directly or through one or more subsidiaries) in
substantially the same proportions as their ownership, immediately prior to such
Corporate Transaction, of the Outstanding Company Common Stock and Outstanding
Company Voting Securities, as the case may be, (B) no Person (other than the
Company, any employee benefit plan (or related trust) of the Company or such
corporation resulting from

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such Corporate Transaction) will beneficially own, directly or indirectly, 20%
or more of, respectively, the outstanding shares of common stock of the
corporation resulting from such Corporate Transaction or the combined voting
power of the outstanding voting securities of such corporation entitled to vote
generally in the election of directors except to the extent that such ownership
existed prior to the Corporate Transaction, and (C) individuals who were members
of the Incumbent Board will constitute at least a majority of the members of the
board of directors of the corporation resulting from such Corporate Transaction;
or

              (4) The approval by the shareholders of the Company of a complete
liquidation or dissolution of the Company.

         (c) Change in Control Price. For purposes of the Plan, "Change in
Control Price" means the higher of (1) the highest reported sales price, regular
way, of a share of Common Stock in any transaction reported on any national
exchange on which such shares are listed or, if not listed on any such exchange,
as quoted on the Nasdaq National Market during the 60-day period prior to and
including the date of a Change in Control or (2) if the Change in Control is the
result of a tender or exchange offer or a Corporate Transaction, the highest
price per share of Common Stock paid in such tender or exchange offer or
Corporate Transaction; provided, however, that in the case of Incentive Stock
Options and Stock Appreciation Rights relating to Incentive Stock Options, the
Change in Control Price shall be in all cases the Fair Market Value of the
Common Stock on the date such Incentive Stock Option or Stock Appreciation Right
is exercised. To the extent that the consideration paid in any such transaction
described above consists all or in part of securities or other noncash
consideration, the value of such securities or other noncash consideration shall
be determined in the sole discretion of the Board.

SECTION 9. AMENDMENT AND TERMINATION

         The Plan will terminate on October 7, 2009. Awards outstanding as of
the date of any such termination shall not be affected or impaired by the
termination of the Plan.

         The Board may amend, alter, or discontinue the Plan to the extent it
deems appropriate in the best interest of the Company, but no amendment,
alteration or discontinuation shall be made which would (1) impair the rights of
an optionee under a Stock Option or a recipient of a Stock Appreciation Right
theretofore granted without the optionee's or recipient's consent, except such
an amendment which is necessary to cause any Award or transaction under the Plan
to qualify, or to continue to qualify, for the exemption provided by Rule 16b-3,
or (2) disqualify any Award or transaction under the Plan from the exemption
provided by Rule 16b-3. In addition, no such amendment shall be made without the
approval of the Company's shareholders to the extent such approval is required
by law or agreement.

         The Committee may amend the terms of any Stock Option or other Award
theretofore granted, prospectively or retroactively, but no such amendment shall
impair the

                                       12
<PAGE>

rights of any holder without the holder's consent except such an amendment which
is necessary to cause any Award or transaction under the Plan to qualify, or to
continue to qualify, for the exemption provided by Rule 16b-3.

         Subject to the above provisions, the Board shall have authority to
amend the Plan to take into account changes in law and tax and accounting rules
as well as other developments, and to grant Awards that qualify for beneficial
treatment under such rules without shareholder approval.

SECTION 10. UNFUNDED STATUS OF PLAN

         It is presently intended that the Plan constitute an "unfunded" plan
for incentive and deferred compensation. The Committee may authorize the
creation of trusts or other arrangements to meet the obligations created under
the Plan to deliver Common Stock or make payments; provided, however, that
unless the Committee otherwise determines, the existence of such trusts or other
arrangements is consistent with the "unfunded" status of the Plan.

SECTION 11. GENERAL PROVISIONS

         (a) The Committee may require each person purchasing or receiving
shares pursuant to an Award to represent to and agree with the Company in
writing that such person is acquiring the shares without a view to the
distribution thereof. The certificates for such shares may include any legend
which the Committee deems appropriate to reflect any restrictions on transfer.

                  Notwithstanding any other provision of the Plan or agreements
made pursuant thereto, the Company shall not be required to issue or deliver any
certificate or certificates for shares of Common Stock under the Plan prior to
fulfillment of all of the following conditions:

                  (1) Any registration or other qualification (or exemption
therefrom) of such shares of the Company under any state or federal law or
regulation, or the maintaining in effect of any such registration or other
qualification which the Committee shall, in its absolute discretion upon the
advice of counsel, deem necessary or advisable; and

                  (2) Obtaining any other consent, approval, or permit from any
state or federal governmental agency which the Committee shall, in its absolute
discretion after receiving the advice of counsel, determine to be necessary or
advisable.

         (b) Nothing contained in the Plan shall prevent the Company or any
Subsidiary or Affiliate from adopting other or additional compensation
arrangements for its employees.

                                       13
<PAGE>

         (c) Adoption of the Plan shall not confer upon any employee any right
to continued employment, nor shall it interfere in any way with the right of the
Company or any Subsidiary or Affiliate to terminate the employment of any
employee at any time.

         (d) No later than the date as of which an amount first becomes
includable in the gross income of the participant for federal income tax
purposes with respect to any Award under the Plan, the participant shall pay to
the Company, or make arrangements satisfactory to the Company regarding the
payment of, any federal, state, local or foreign taxes of any kind required by
law to be withheld with respect to such amount. Unless otherwise determined by
the Company, withholding obligations may be settled with Common Stock, including
Common Stock that is part of the Award that gives rise to the withholding
requirement. The obligations of the Company under the Plan shall be conditional
on such payment or arrangements, and the Company and its Affiliates shall, to
the extent permitted by law, have the right to deduct any such taxes from any
payment otherwise due to the participant. The Committee may establish such
procedures as it deems appropriate, including making irrevocable elections, for
the settlement of withholding obligations with Common Stock.

         (e) The Committee shall establish such procedures as it deems
appropriate for a participant to designate a beneficiary to whom any amounts
payable in the event of the participant's death are to be paid or by whom any
rights of the participant, after the participant's death, may be exercised.

         (f) In the case of a grant of an Award to any employee of a Subsidiary
of the Company, the Company may, if the Committee so directs, issue or transfer
the shares of Common Stock, if any, covered by the Award to the Subsidiary, for
such lawful consideration as the Committee may specify, upon the condition or
understanding that the Subsidiary will transfer the shares of Common Stock to
the employee in accordance with the terms of the Award specified by the
Committee pursuant to the provisions of the Plan.

         (g) Notwithstanding the foregoing, if any right to receive cash granted
pursuant to this Plan would make a Change in Control transaction ineligible for
pooling-of-interests accounting under APB No. 16 that but for the nature of such
grant would otherwise be eligible for such accounting treatment, the Committee
shall have the ability to substitute for such cash Common Stock with a Fair
Market Value equal to the cash that would otherwise be payable hereunder.

         (h) The Plan and all Awards made and actions taken thereunder shall be
governed by and construed in accordance with the laws of the State of Florida,
without reference to principles of conflict of laws.

         (i) The Committee may grant Awards to employees who are subject to the
tax laws of nations other than the United States, which Awards may have terms
and conditions

                                       14
<PAGE>

that differ from other Awards granted under the Plan for the purposes of
complying with foreign tax laws. The Committee may grant Stock Appreciation
Rights to employees without the grant of an accompanying Stock Option if the
employees are subject at the time of grant to the laws of a jurisdiction that
prohibits them from owning common stock. The Stock Appreciation Rights shall
permit the employees to receive cash at the time of any exercise thereof.

         (j) Any transaction effected pursuant to this Plan that is deemed to be
a "Discretionary Transaction" (as defined in Rule 16b-3) that occurs within six
(6) months of an "opposite way" discretionary transaction (as described in Rule
16b-3(f) thereunder) is automatically voided and will be deferred until six (6)
months have elapsed from the date of the most recent "opposite way"
discretionary transaction under any Plan of the Company. If any provision of the
Plan is found not to be in compliance with Florida or other applicable law, such
provision shall be deemed null and void to the extent required to permit the
Plan to comply with Florida or such other applicable law.

         (k) Notwithstanding any provision of this Plan to the contrary, the
number of shares of Common Stock issuable upon the exercise of Stock Options
granted under this Plan shall at all times be subject to there being sufficient
authorized but unissued shares of Common Stock available to permit such
exercise. The Company agrees to take appropriate corporate action, by amending
its Certificate of Incorporation or otherwise, so that the Company will have
sufficient authorized but unissued Common Stock to permit full implementation of
this Plan.

SECTION 12. LIMITATIONS APPLICABLE TO PERFORMANCE-BASED COMPENSATION

         Notwithstanding any other provision of this Plan, any Award intended to
qualify as performance-based compensation as described in Section 162(m)(4)(C)
of the Code shall be subject to any additional limitations set forth in Section
162(m) of the Code (including any amendment to Section 162(m) of the Code) or
any regulations or rulings issued thereunder that are requirements for
qualification as performance-based compensation as described in Section
162(m)(4)(C) of the Code, and this Plan shall be deemed amended to the extent
necessary to conform to such requirements.

SECTION 13. EFFECTIVE DATE OF PLAN

         The Plan shall be effective on October 7, 1999; provided, however, that
to the extent required by the Code, this Plan shall be approved, confirmed and
ratified by the Company's stockholders within twelve (12) months from such date.

                                       15EMPLOYMENT AGREEMENT
                              --------------------

         THIS EMPLOYMENT AGREEMENT (the "Agreement") made and entered into as of
the 2nd day of June 1999, by and between VIVA GAMING & RESORTS.com INC., a
Florida corporation having its office at 200 East Las Olas Boulevard, Suite
1900, Fort Lauderdale, Florida 33301, USA (hereinafter referred to as the
"Company"), and MARTIN GROSS, residing in Las Vegas, Nevada (hereinafter
referred to as "Employee").

                              Statement of Purpose
                              --------------------

         WHEREAS, the Company desires to secure Employee's participation and
services in the business of the Company as President/CEO an Director and
Employee is willing to be so employed by the Company, and

         WHEREAS, as considerations for employment by the Company and the
compensation to be earned and paid under such employees, the parties desire to
make certain covenants as hereinafter set forth;

         NOW, THEREFORE, in consideration of the terms, provisions and
conditions of this Agreement, the parties hereto mutually consent, covenant,
represent, warrant and agree as follows:

         1. Employment. The Company hereby employs Employees, and Employee
accepts said employment as President/CEO and Director. In such capacity,
employee shall perform such duties as directed by the Board of Directors (the
"Board") and shall perform the duties and have the responsibilities described in
Exhibit A, which is attached hereto and incorporated herein by reference. In the
performance of his duties hereunder, Employee shall perform his duties in
accordance with reasonable rules, regulations and instructions as may be adopted
from time to time by the Board.

         2. Compensation. Subject to the terms of this Agreement the Company
agrees to compensate employee in accordance with the compensation schedule
attached hereto as Exhibit B and incorporated herein by reference.

         3. Terms of Employment. Employee's employment hereunder shall commence
as of June 15, 1999 (the "Commencement Date"), and shall continue until June 15,
2002, at 11:59 p.m. (the "Initial Term") unless terminated earlier for "Cause"
as defined below or due to Employee's death. At the end of the Initial Term
hereof, this Agreement shall be automatically renewed for successive one-year
terms, unless canceled by either party by written notice of such cancellation to
the other party as least thirty (30) days prior to the end of the Initial Term
or any renewal thereof.

         4. Termination for Cause by Company. The Company may terminate
Employees's employment hereunder for "Cause" upon giving Employee written notice
of such termination, said termination to be effective as of the date of such
notice. "Cause" means an act, action or series of acts or actions, which
constitute or result in:

<PAGE>

         (a) the continued failure by the Employee to substantially perform his
duties according to the terms of this Agreement after the Company has given
Employee reasonable notice of such failure and a reasonable opportunity to
correct it.

         (b) the commission of a crime by Employee which constitutes a felony;
or

         (c) Employee's becoming an alcoholic or addicted to habit-forming
drugs;

         (d) Employee becoming disabled by reason of physical or mental
infirmity or both, thereby rendering him unable to perform satisfactorily his
duties under this Agreement, said disability to be determined on the basis of
certification by two (2) physicians duly licensed to practice medicine in the
State of Nevada or by the Board in that event Employee fails or refuses to
submit to the examination of any such physician upon the request of the Board;
or

         (e) the willful or wanton misconduct of Employee which results in
material damage to the Company, its business, reputation or interest.

         5. Termination For Cause By Employee. Employee may terminate this
Agreement for "Cause" at any time, effective upon delivery of written notice of
said termination to the Company. "Cause" shall mean a material or willful breach
of any of the Company's obligations under this Agreement.

         6. Termination After Initial Term of Agreement. Either party may
terminate this Agreement after the Initial Term set forth in paragraph 3 upon
ninety-(90) days written notice to the other.

         7. Confidentiality. Unless permitted by resolution of the Board,
Employee shall not, during the term of this Agreement or at any time thereafter,
use for his own purpose or for any purposes other than those of the Company any
intellectual property or confidential information of any kind whatsoever he may
acquire in relation to the Company's business or the business of its
subsidiaries or affiliates, and such shall be and remain the property of the
Company.

         8. Severance Compensation. Employee shall be entitled to compensation
as set forth in this paragraph upon (i) the Company's termination of Employee
for any reason except for "Cause," (as defined in paragraph 4 above) within the
Initial Term or any renewal term of this Agreement or (ii) the Company's
"Constructive Termination" (as defined below) of Employee's employment within
the Initial Term or any renewal term of this Agreement. Upon such termination,
the Company shall compensate Employee as follows:

            (a) If employee is terminated without cause within three years of
the commencement date of this agreement, the Employee shall receive compensation
equal to the base salary of Employee which remains unpaid for the three year
period.

         The term "Constructive Termination" means and refers to an action by
the Company, without Cause, resulting in (i) a material change of Employee's
responsibilities, position (status, office, title, reporting relationships or
working conditions), authority or duties (change resulting

                                       2
<PAGE>

from Employee's assignment to duties inconsistent with Employee's position,
duties or responsibilities in effect at the inception of Employee's
employment); or (ii) a material reduction in Employee's compensation or benefits
or (iii) failure of the Company to provide Employee with compensation, bonus,
stock options or other benefits comparable to other executives of the Company.

         In the event Employee has to institute litigation to enforce this
specific paragraph 8, Employee shall be entitled to recover from the Company
Employee's reasonable attorneys fees and court costs incurred in conjunction
with such proceeding.

         9. Notices. All notices and other communications hereunder must be in
writing and shall be deemed to have been duly given when delivered by hand or
mailed by registered or certified mail, return receipt requested, postage
prepaid, addressed to the parties hereto as follows:

         As to Company                   VIVA GAMING & RESORTS.com INC.
                                         200 East Las Olas Boulevard
                                         Suite 1900
                                         Fort Lauderdale, Florida 33301

         As to Employee:                 Martin Gross
                                         2112 Whitebirch Lane
                                         Las Vegas, Nevada 89134

         10. Entire Agreement Amendments. This Agreement constitutes the entire
agreement between the parties hereto with respect to the subject matter hereof
and may not be changed or modified orally but only by an instruction in writing
signed by the parties, which states that it is an amendment to this Agreement.

         11. Choice of Law. This Agreement is made and executed in Florida and
with the intention that the construction, interpretation and validity hereof
shall be determined in accordance with and governed by the laws of the State of
Nevada.

         12. Severability. Should any provision of this Agreement be held
invalid, the same shall not affect or impair any other provision of this
Agreement and the invalidity of any provision of this Agreement shall not have
any effect or impair the obligation of Company or the Employee.

         13. Sections and Subheadings. Sections and subheadings inserted in this
Agreement are for convenience only and shall not be deemed to have any legal
effect whatsoever in the interpretation of this instrument.

         14. Binding Effect. This Agreement shall inure to the benefit of and be
binding upon the parties hereto and their respective heirs, executors,
administrators, personal representatives and successors.

                                       3

<PAGE>

         IN WITNESS WHEREOF, the Company has caused this Agreement to be signed
by its duly authorized officers and its corporate seal to be hereto, and
Employee has hereunto set his hand and seal as of the day and year first above
written.

Witnesses:                                      VIVA GAMING & RESORTS.com INC.

/s/ Bram Solloway                               /s/ Robert Sim
------------------------                        -------------------------------
                                                Director and Chairman
Vancouver, BC
------------------------
Address                                         ATTEST:

                                                /s/ Rosemarie Sim
                                                -------------------------------
                                                Secretary

                                                [CORPORATE SEAL]

Witnesses:                                      MARTIN GROSS

/s/ Darin Gangwish 6/4/99                       /s/ MARTIN GROSS
-------------------------                       -------------------------------
Las Vegas, Nevada  89128                        6/4/99
------------------------
Address
801 South Rompart, Ste 150

                                       4
<PAGE>

                                   EXHIBIT A
                                   ---------

                         DUTIES AND RESPONSIBILITIES OF
                         ------------------------------
                           PRESIDENT/CEO and DIRECTOR
                           --------------------------

1.       Direct management of all personnel of the Company;

2.       Direct supervision of all on-going and/or proposed corporate projects,
         assets and revenue centers;

3.       Direct negotiation responsibilities in all contractual agreements,
         including but not limited to, new hires and terminations, according to
         Company policy and departmental budgets;

4.       Direct involvement in the Marketing and Sales activities, as required,
         for the development of any and all existing or new corporate products,
         assets, revenue centers and acquisitions as the case may be;

5.       Direct supervision of projects contracted to independent engineering
         and development sources, lawyers, accountants and auditors.

6.       Procurement of specification(s) for products; development of prototype
         or products; and coordination of the testing of products by authorized
         laboratories for product(s) in conjunction with the Marketing and
         Sales Department, Manufacturing Department, and/or the Board of
         Directors of the Company.

7.       Direct responsibility for analyzing cost and time involved for new
         projects, businesses and/or potential acquisitions and reporting to the
         Board and departmental directors involved in the project(s).

8.       Responsible for delivering the plan(s), drawing(s), bill of material(s)
         and procedure(s) along with prototype(s) of the developed product(s) to
         the Manufacturing Department.

9.       Coordinate the management and training of all necessary personnel for
         the Company.

10.      In carrying out the duties, it is understood that the company shall
         allow the President/CEO to employ and use the assistance of one or more
         employees who will provide help in carrying out the duties enumerated
         in this schedule.

                                       5
<PAGE>

                                   EXHIBIT B
                                   ---------

                                  COMPENSATION
                                  ------------

(A) Base Salary. During the Initial Term of one year of Employee's employment
under the Agreement to which this Exhibit B is attached, the Company shall pay
to Employee a base salary at an annual rate of One hundred and eighty thousand
Dollars ($180,000.00) (U.S. Dollars) (the "Base Salary"), payable in twelve (12)
equal monthly installments or at such intervals as shall be in conformity with
the Company's practice, as such practice shall be established or modified from
time to time. For any renewal term(s) of this Agreement, the base Salary will be
adjusted at the end of the 1st year subject to review of this employee's
performance by the Board.

         (B) Bonus. In addition to the Base Salary, the Employee shall be
eligible for an annual bonus ("Bonus") of 1% of the gross revenues of the sales
of the Company.

         (C) Withholding. All compensation paid to Employee shall be subject to
withholding and employment taxes as required by the laws of the United States
and the State of Nevada.

         (D) Employee & Director Benefits. Employee shall be entitled to such
other benefits, including major medical, dental, and life insurance coverages(s)
and Director insurance, in such form and in such manner and at such times as
each is available to other employees of the Company.

         (E) Vacation. Employee shall be entitled to four (4) weeks of vacation
during each twelve (12) month period of this Agreement.

         (F) Reimbursement for Company Expenses. The Company shall reimburse
Employee in accordance with policies and practices then in effect for
out-of-pocket expenses incurred by the Employee in the performance of Employee's
duties hereunder.

         (G) Stock Options. It is agreed that stock options will be issued to
the President/CEO and Director to be mutually agreed upon within thirty (30)
days of the signing of this Agreement.

                                       6

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