SALES   NOTE  
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   Victory Electric Co., Ltd.                                                                 SALES CONTRACT : No.1607
   Sydney, Australia                                                                           Date : Jan. 15, 2000       

   James Brown Import Co.
   New York, N.Y.

   This Sales Note covers our sale to you of the under mentioned goods on the following terms and conditions :
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   Description : Dry Cell Batteries, for transistor radios, 9V, 006P manufactured by Victory Electric Co., Ltd.
   Quantity : 100,000 pcs
   Quality : Grade A, as per sample submitted.
   Price : US$0.097 per pc. CIF New York.
   Amount : US$9,700.00
   Shipment : See Remarks.
   Insurance : ICC(B) for 10% over the invoice amount.
   Reimbursement : Sight Draft for the invoice amount under Transferable Irrevocable L/C.
   Packing : 100 pcs in a strong carton box, or as per your instructions.
   Shipping Marks :          NEW YORK
                                        VIA Panama
                                         Batteries100pcs
                                        MADE IN AUSTRALIA

   Remarks : 20,000 pcs, 40,000 pcs and 40,000 pcs will be shipped
                     within 45 days, 75 days and 105 days after receipt of L/C respectively. 
    
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   Victory Electric Co., Ltd. 

 
   Richard Marks
   Director
   ****     Subject to the general terms of sale set forth on the back hereof.