Sample Business Contracts

Service Agreement - Corp. and Silicon Channels Corp. d/b/a Sales Inc.

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                                                                  [Logo Omitted]


       To: Corporation; Sales, Inc.

       From:      Ralph Bartel


       Date:      01/02/99

       Re:        Agreement

       Service Agreement

       This is to confirm  that both  parties  agreed  today that
       Corporation outsources all operations to Silicon Channels Corporation dba  Sales, Inc.. Sales, Inc. will receive a 50%
       split of the net income  (before  income taxes)  generated from operating
       the web site and its business.

       This agreement shall become  effective on January 1, 1999. This agreement
       replaces the existing contract dated October 10, 1998.

       /s/ R. Bartel
       Ralph Bartel
       Silicon Channels Corporation dba Sales, Inc.

       /s/ R. Bartel
       Ralph Bartel
       Chairman and Chief Executive Officer Corporation

       January 2, 1999