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					SALES CONTRACT
No: HW004/EX Date: 22/11/2004
PARTY A (THE SELLER) : HUEI WANG ENTERPRISE CO., LTD Address : An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No. : 4321.0137.000670 with VietNam Bank For Agricul Ture and Rural Development Binh Duong BR. Tel : 84 650-588358 Fax : 84 650-588355 Tax Code : 3700441012 PARTY B (THE BUYER) : ADVANCETECH CO ., LTD Address : Sea Meadow House, Blackburne Highway, (P.O Box 116) Road Town, Tortola, British Virgin Islands. A/C No. : 611-86-000041 with First Commercial Bank Tainan Branch. Tel : 00 886 66 527039 Fax : 00 886 66 522046 PARTY C (THE RECEIVER) : KAISER FURNITURE (VIETNAM) CO ., LTD Address : My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell : 84 650 558325 Fax : 84 650 558324 Tax code : 3700564705 Now the three side hereby agree it as follows : ARTICLE 1 : COMMODITY Party B agree to buy Mirror from Party A as follows :
I tem No 1 2 3 4 5 5 5 5 5 5 Des iption cr M ir r or x x x x x
820 917 966 712 x 718 x 759 x 934 x 712

Quantity Pcs m2 3,356 1,400 2,444 1,395 830 9,425 1975.88 974.40 906.58 1258.63 420.76 5,536.25

Unit pr ice

Amount

USD/pcs (USD) CPT/BI NH DUONG 5.34 6.18 3.77 9.15 4.69 17921.04 8652.00 9213.88 12764.25 3892.70 52,443.87

1069 x 347

Total

Say in US.D ollars :Fift y two thou dsan d four hund

red forty three and cents eighty seven only. ARTICLE 2 : TERM OF DELIVERY 1. Goods are delivered by Party A’ s transportation to KAISER FURNITURE (VIETNAM) COMPANY Warehouse facility. 2. Partial shipment : allowed 3. Place of delivery : Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date : From the date of signing to Dec 30 th 2004. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure : - Red invoice (0%) ARTICLE 3 : PAYMENT TERMS Full payment 100% invoice value by TTR winthin 60 days after the Receiver received goods transfer to : VietNam Bank For Agricul Ture and Rural Development Binh Duong BR AC No : 43210137000670 ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on December 30 th 2004. Any amendment(s) to the contract shall be only valid if made in writing and duly confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all

parties. The cost for arbritration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies , 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A General Director FOR THE PARTY C FOR THE PARTY B President

CHEN, LU - JANG

CHEN, KUO - PIN

SALES CONTRACT
No : HW004/EX Date : 22/11/2004 PARTY A (THE SELLER) : ADVANCETECH CO ., LTD Address : Sea Meadow House, Blackburne Highway, (P.O Box 116) Road Town, Tortola, British Virgin Islands. A/C No. : 611-86-000041 with First Commercial Bank Tainan Branch Tel : 00 886 66 527039 Fax : 00 886 66 522046

Represented by Mr. CHEN, KUO - PIN – President. PARTY B (THE BUYER) : KAISER FURNITURE (VIETNAM) CO ., LTD Address : My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell : 84 650 558325 Fax : 84 650 558324 Tax code : 3700564705

After mutual discussion and agreement among three parties, here by to signing and execute the contract in according with the following terms and conditions :
ARTICLE 1 : COMMODITY, QUANTITY, AMOUNT : Party B agree to buy mirror from Party A as follows :
I tem No 1 2 3 4 5 5 5 5 5 5 Des iption cr M ir r or x x x x x
820 917 966 712 x 718 x 759 x 934 x 712

Quantity Pcs m2 3,356 1,400 2,444 1,395 830 9,425 1975.88 974.40 906.58 1258.63 420.76 5,536.25

Unit pr ice

Amount

USD/pcs (USD) CPT/BI NH DUONG 5.34 6.18 3.77 9.15 4.69 17921.04 8652.00 9213.88 12764.25 3892.70 52,443.87

1069 x 347

Total

Say in US.Dollars :Fifty two thoudsand four hundred forty three and cents eighty seven only. ARTICLE 2 : SHIPMENT :  Time of delivery : From the date of signing contract to Dec, 30 th. 2004  The goods are delivered by HUEI WANG ENTERPRISE (VN) CO ., LTD Address : An Hoa Ward, Hoa Loi Village, Ben Cat District, Binh Duong Province. A/C No. : 4221.0137.000670 at Vietnam Bank For Agriculture And Rural Development Binh Duong BR Tel : 0650 588358 Fax : 0650 588355 To : KAISER FURNITURE (VIETNAM) CO ., LTD Address : My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell : 84 650 558325 Fax : 84 650 558324  Quality : The same as sample.  Packing : Standard of export packing ARTICLE 3 : PAYMENT TERMS Base on commercial invoice and the sheet of compared quantities that B party has received, and must be pay A party within 30 days by TTR into A party account at First commercial Bank Tainan Branch. A/C No. : 611-86-000041 ARTICLE 4 : DOCUMENTS REQUIRED Huei Wang Enterprise Co ., Ltd must be all formalities of export authorized by A party, and send to : KAISER FURNITURE (VIETNAM) CO ., LTD with the following files :  Commercial Invoice : 03 sets  Packing list : 03 sets  Sale contract : 02 sets  Financial invoice : 01 sets ARTICLE 5 : ARBITRATION Three parties undertake to carry out seriously the terms and condition in this contract, any circumstances out of expectation occurs, should be advice to all sides in order to discussing and setting. If were impossible to gain mutual agreements, those prodlems would be settled by Economic Arbitration. ARTICLE 6 : ADDITIONAL CONDITIONS

Any amendment relates to the above-terms and conditions should be added an annex-contract and just comes into the effect by mutual agreement. This contract is made in six English and Vietnamese original for each party, coming into force from the signing date to Dec 30 th 2004.

FOR THE PARTY B

FOR THE PARTY A President

CHEN, KUO - PIN

SALES CONTRACT
No : 01EXKS-2004 Date : 09/10/2004 PARTY A (THE SELLER) : ADVANCETECH CO ., LTD Address : Sea Meadow House, Blackburne Highway, (P.O Box 116) Road Town, Tortola, British Virgin Islands. A/C No. : 611-86-000041 with First Commercial Bank Tainan Branch Tel : 00 886 66 527039 Fax : 00 886 66 522046 Represented by Mr. CHEN, KUO - PIN – President. PARTY B (THE BUYER) : KAISER FURNITURE (VIETNAM) CO ., LTD Address : My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell : 84 650 558325 Fax : 84 650 558324 Tax code : 3700564705

After mutual discussion and agreement among three parties, here by to signing and execute the contract in according with the following terms and conditions :
ARTICLE 1 : COMMODITY, QUANTITY, AMOUNT : Party B agree to buy mirror from Party A as follows :
I tem No 1 2 3 4 5 5 5 5 Des cription M irror x 820 x 917 x 844 x 910 Total Quantity Pcs m2 1,200 1,330 304 241 3,075 706.51 925.68 190.38 156.66 1,979.24 Unit price Amount USD/pcs (USD) CPT/BI NH DUONG 5.34 6408.00 6.18 8219.40 5.64 1714.56 6.06 1460.46 17,802.42

x 718 x 759 x 742 x 910

Say in US.Dollars :seventeen thousand eight hundred two and cents forty two only. ARTICLE 2 : SHIPMENT :  Time of delivery : From the date of signing contract to Dec, 30 th. 2004  The goods are delivered by HUEI WANG ENTERPRISE (VN) CO ., LTD Address : An Hoa Ward, Hoa Loi Village, Ben Cat District, Binh Duong Province. A/C No. : 4221.0137.000670 at Vietnam Bank For Agriculture And Rural Development Binh Duong BR Tel : 0650 588358 Fax : 0650 588355 To : KAISER FURNITURE (VIETNAM) CO ., LTD Address : My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell : 84 650 558325 Fax : 84 650 558324  Quality : The same as sample.  Packing : Standard of export packing ARTICLE 3 : PAYMENT TERMS Base on commercial invoice and the sheet of compared quantities that B party has received, and must be pay A party within 30 days by TTR into A party account at First commercial Bank Tainan Branch. A/C No. : 611-86-000041 ARTICLE 4 : DOCUMENTS REQUIRED Huei Wang Enterprise Co ., Ltd must be all formalities of export authorized by A party, and send to : KAISER FURNITURE (VIETNAM) CO ., LTD with the following files :  Commercial Invoice : 03 sets  Packing list : 03 sets  Sale contract : 02 sets  Financial invoice : 01 sets ARTICLE 5 : ARBITRATION Three parties undertake to carry out seriously the terms and condition in this contract, any circumstances out of expectation occurs, should be advice to all sides in order to discussing and setting. If were impossible to gain mutual agreements, those prodlems would be settled by Economic Arbitration. ARTICLE 6 : ADDITIONAL CONDITIONS Any amendment relates to the above-terms and conditions should be added an annex-contract and just comes into the effect by mutual agreement. This contract is made in six English and Vietnamese original for each party, coming into force from the signing date to Dec 30 th 2004.

FOR THE PARTY B

FOR THE PARTY A President

CHEN, KUO - PIN

SALES CONTRACT

PARTY A (THE SELLER) : HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No. : 4321.0137.000670 with Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. Tel : 84 650-588358 Fax : 84 650-588355 Tax Code : 3700441012 PARTY B (THE BUYER) : CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. A/C No.: 114-11-001478-05 – Bank of Taiwan, Hongkong Branch. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER) : KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Tax code: 3700564705 Now the three side hereby agree it as follows: ARTICLE 1 : COMMODITY Party B agree to buy Mirror from Party A as follows : Quantity Unit Price Amount No., Description USD/PCS (USD) Pcs M2 1 Mirror (5 x 820 x 718)mm 652 383.87 5.34 3,481.68 2 Mirror (5 x 802 x 730)mm 61 35.71 6.99 426.39 TOTAL: 713 419.58 3,908.07 Say in US Dollars: three thousand nine hundred eight and cents seven only. ARTICLE 2 : TERM OF DELIVERY Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 1. Partial shipment : allow 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date : From the date of signing to Feb 28, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%) ARTICLE 3 : PAYMENT TERMS The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. AC No: 42210137000670 ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on Dec 31, 2005. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY C FOR THE PARTY B D. General Director

No: HW027/EX Date: 10/01/2005

CHENG, CHIH - FU

SALES CONTRACT
PARTY A (THE SELLER) : CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. A/C No.: 114-11-001478-05 – Bank of Taiwan, Hong kong Branch. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY B (THE BUYER) : KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tel : 84 650 558325 Fax : 84 650 558324

After mutual discussion and agreement among three parties, here by to signing and execute the contract in according with the following terms and conditions:
ARTICLE 1 : COMMODITY, QUANTITY, AMOUNT : Party B agree to buy mirror from Party A as follows: Quantity No., Description Pcs M2 1 Mirror (5 x 817 x 219)mm 1900 339.95 2 Mirror (5 x 884 x 577)mm 950 3484.56

Unit Price USD/PCS 2.96 5.55

Amount (USD) 5,624.00 5,272.50

TOTAL: 2850 824.51 10,896.50 Say in US Dollars: Ten thousand eight hundred ninety six and cents fifty only. ARTICLE 2 : SHIPMENT :  Time of delivery : From the date of signing contract to March 30, 2005  Term of delivery: CPT-BINH DUONG  The goods are delivered by HUEI WANG ENTERPRISE (VN) CO ., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat District, Binh Duong Province. A/C No: 4221.0137.000670 at Vietnam Bank For Agriculture And Rural Development Binh Duong BR Tel : 0650 588358 Fax : 0650 588355 To : KAISER FURNITURE (VIETNAM) CO ., LTD Address: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324  Quality: The same as sample.  Packing: Standard of export packing ARTICLE 3 : PAYMENT TERMS

Base on commercial invoice and the sheet of compared quantities that B party has received, and must be pay for A party within 30 days by TTR into A party account at A/C No.: 114-11-00147805 – Bank of Taiwan, Hong kong Branch.
ARTICLE 4 : DOCUMENTS REQUIRED Huei Wang Enterprise Co., Ltd must be all formalities of export authorized by A party, and send to : KAISER FURNITURE (VIETNAM) CO., LTD with the following files: Commercial Invoice: 03 sets; Packing list: 03 sets; Financial invoice: 01 sets ARTICLE 5 : ARBITRATION Three parties undertake to carry out seriously the terms and condition in this contract, any circumstances out of expectation occurs, should be advice to all sides in order to discussing and setting. If were impossible to gain mutual agreements, those problems would be settled by Economic Arbitration. ARTICLE 6 : ADDITIONAL CONDITIONS Any amendment relates to the above-terms and conditions should be added an annex-contract and just comes into the effect by mutual agreement. This contract is made in six (06) English original for each party, coming into force from the signing date to Dec 31th 2005. FOR THE PARTY B FOR THE PARTY A

SALES CONTRACT

PARTY A (THE SELLER) : HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No. : 4221.0137.000670 with Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. Tel : 84 650-588358 Fax : 84 650-588355 Tax Code : 3700441012 PARTY B (THE BUYER) : CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. A/C No.: 114-11-001478-05 – Bank of Taiwan, Hongkong Branch. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER) : KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Tax code: 3700564705 Now the three side hereby agree it as follows: ARTICLE 1 : COMMODITY Party B agree to buy Mirror from Party A as follows : Quantity Unit Price Amount No., Description USD/PCS (USD) Pcs M2 1 Mirror (5 x 820 x 718)mm 3915 2305.00 5.34 20,906.10 2 3 4 5 Mirror (5 x 1069 x 347)mm Mirror (5 x 966 x 934)mm Mirror (5 x 917 x 759)mm Mirror (5 x 970 x 659)mm 800 150 1766 100 296.75 135.34 1229.14 63.92 2.49 9.15 6.18 9.95 1,992.00 1,372.50 10,913.88 995.00

No: HW033/EX Date: 14/02/2005

TOTAL: 6731 4030.15 36,179.48 Say in US Dollars: thirty six thousand one hundred seventy nine and cents forty eight only. ARTICLE 2 : TERM OF DELIVERY Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 1. Partial shipment : allow 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to March 03, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%) ARTICLE 3 : PAYMENT TERMS The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. AC No: 42210137000670 ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on Dec 31, 2005. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY C FOR THE PARTY B General Director

CHEN, LU - JANG

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No. : 4221.0137.000670 with Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. Tel : 84 650-588358 Fax : 84 650-588355 Tax Code : 3700441012 PARTY B (THE BUYER) : CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. A/C No.: 114-11-001478-05 – Bank of Taiwan, Hongkong Branch. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER) : KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Tax code: 3700564705 Now the three side hereby agree it as follows: ARTICLE 1 : COMMODITY Party B agree to buy Mirror from Party A as follows : Quantity Unit Price Amount No., Description USD/PCS (USD) Pcs M2 1 Mirror (5 x 817 x 219)mm 1900 339.95 2.96 5,624.00 2 Mirror (5 x 884 x 577)mm 950 484.56 5.55 5,272.50 TOTAL: 2850 824.51 10,896.50 Say in US Dollars: Ten thousand eight hundred ninety six and cents fifty only. ARTICLE 2 : TERM OF DELIVERY Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 1. Partial shipment : allow 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to March 31, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%) ARTICLE 3 : PAYMENT TERMS The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. AC No: 42210137000670 ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on Dec 31, 2005. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY C FOR THE PARTY B General Director

No: HW036/EX Date: 21/02/2005

CHEN, LU - JANG

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No. : 4221.0137.000670 with Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. Tel : 84 650-588358 Fax : 84 650-588355 Tax Code : 3700441012 PARTY B (THE BUYER) : CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. A/C No.: 114-11-001478-05 – Bank of Taiwan, Hongkong Branch. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER) : KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Tax code: 3700564705 Now the three side here by agree it as follows: ARTICLE 1 : COMMODITY Party B agree to buy Mirror from Party A as follows : Quantity Unit Price Amount No., Description USD/PCS (USD) Pcs M2 1 Mirror (5 x 820 x 718)mm 1,086 639.39 5.34 5,799.24 2 3 4 Mirror (5 x 1069 x 347)mm Mirror (5 x 735 x 735)mm Mirror (5 x 945 x 768)mm 206 100 42 76.41 54.02 30.48 2.49 5.43 6.42 512.94 543.00 269.64

No: HW047/EX Date: 21/03/2005

TOTAL: 1,434 800.30 7,124.82 Say in US Dollars: seven thousand one hundred twenty four and cents eighty two only. ARTICLE 2 : TERM OF DELIVERY Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 1. Partial shipment : allow 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to Apr 30, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%) ARTICLE 3 : PAYMENT TERMS The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. AC No: 42210137000670 ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on Dec 31, 2005. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY C FOR THE PARTY B General Director

CHEN, LU - JANG

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No.: 4221.0137.000670 with Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. A/C No.: 114-11-001478-05 – Bank of Taiwan, Hongkong Branch. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Tax code: 3700564705 Now the three side here by agree it as follows: ARTICLE 1 : COMMODITY Party B agree to buy Mirror from Party A as follows: Quantity Unit Price Amount No., Description USD/PCS (USD) Pcs M2 1 Mirror (5 x 820 x 718)mm 1557 916.70 5.34 8,314.38 2 3 4 5 6 Mirror (5 x 1069 x 347)mm Mirror (5 x 696 x 645)mm Mirror (5 x 817 x 219)mm Mirror (5 x 970 x 659)mm Mirror (5 x 884 x 577)mm 528 33 1900 100 950 195.86 14.81 339.95 63.92 484.56 2.49 7.68 2.96 9.95 5.55 1,314.72 253.44 5,624.00 995.00 5,272.50

No: HW048/EX Date: 22/03/2005

TOTAL: 5,068 2,015.80 21,774.04 Say in US Dollars: twenty one thousand seven hundred seventy four and cents four only. ARTICLE 2 : TERM OF DELIVERY Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 1. Term of delivery: CPT-BINH DUONG 2. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 3. Delivery date: From the date of signing to Apr 30, 2005. 4. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%) ARTICLE 3 : PAYMENT TERMS The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. AC No: 42210137000670 ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on Dec 31, 2005. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY C FOR THE PARTY B General Director

CHEN, LU - JANG

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No.: 4221.0137.000670 with Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. A/C No.: 114-11-001478-05 – Bank of Taiwan, Hongkong Branch. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Tax code: 3700564705 Now the three side here by agree it as follows: ARTICLE 1 : COMMODITY Party B agree to buy Mirror from Party A as follows: Quantity Unit Price Amount No., Description USD/PCS (USD) Pcs M2 1 Mirror (5 x 820 x 718)mm 802 472.19 5.34 4,282.68 2 3 4 Mirror (5 x 696 x 645)mm Mirror (5 x 844 x 742)mm Mirror (5 x 712 x 712)mm 79 360 235 35.46 225.45 119.13 4.23 5.64 4.69 334.17 2,030.40 1,102.15

No: HW056/EX Date: 12/04/2005

TOTAL: 1476 852.23 7,749.40 Say in US Dollars: Seven thousand seven hundred forty nine and cents forty only. ARTICLE 2 : TERM OF DELIVERY 1. Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to May 30, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%) ARTICLE 3 : PAYMENT TERMS The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. AC No: 42210137000670 ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on Dec 31, 2005. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY C FOR THE PARTY B Director

WANG, YI - CHI

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No.: 4221.0137.000670 with Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. A/C No.: 114-11-001478-05 – Bank of Taiwan, Hongkong Branch. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Tax code: 3700564705 Now the three side here by agree it as follows: ARTICLE 1 : COMMODITY Party B agree to buy Mirror from Party A as follows: Quantity Unit Price Amount No., Description USD/PCS (USD) Pcs M2 1 Mirror (5 x 970 x 659)mm 250 159.81 9.95 2,487.50 2 3 Mirror (5 x 817 x 219)mm Mirror (5 x 884 x 577)mm 1800 900 322.06 459.06 2.38 5.41 4,284.00 4,869.00

No: HW057/EX Date: 12/04/2005

TOTAL: 2950 940.93 11,640.50 Say in US Dollars: Eleven thousand six hundred forty and cents fifty only. ARTICLE 2 : TERM OF DELIVERY 1. Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to May 30, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%) ARTICLE 3 : PAYMENT TERMS The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. AC No: 42210137000670 ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on Dec 31, 2005. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY C FOR THE PARTY B Director

WANG, YI - CHI

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No.: 4221.0137.000670 with Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. A/C No.: 114-11-001478-05 – Bank of Taiwan, Hongkong Branch. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Tax code: 3700564705 Now the three side here by agree it as follows: ARTICLE 1 : COMMODITY Party B agree to buy Mirror from Party A as follows: Quantity Unit Price Amount No., Description USD/PCS (USD) Pcs M2 1 Mirror (5 x 970 x 659)mm 3 1.92 9.95 29.85 2 3 4 5 6 Mirror (5 x 844 x 742)mm Mirror (5 x 820 x 718)mm Mirror (5 x 1069 x 347)mm Mirror (5 x 696 x 645)mm Mirror (5 x 917 x 759)mm 132 3,752 864 50 847 82.66 2,209.03 320.49 22.45 589.51 5.41 5.34 2.49 4.22 6.18 714.12 20,035.68 2,151.36 211.00 5,234.46

No: HW077/EX Date: 25/05/2005

TOTAL: 5,648 3,226.06 28,376.47 Say in US Dollars: Twenty eight thousand three hundred seventy six and cents forty seven only. ARTICLE 2 : TERM OF DELIVERY 1. Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to Jun 30, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%) ARTICLE 3 : PAYMENT TERMS The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. AC No: 42210137000670 ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on Dec 31, 2005. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY C FOR THE PARTY B Director

WANG, YI - CHI

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No.: 4221.0137.000670 with Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. A/C No.: 114-11-001478-05 – Bank of Taiwan, Hongkong Branch. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Tax code: 3700564705 Now the three sides here by agree it as follows: ARTICLE 1 : COMMODITY Party B agree to buy Mirror from Party A as follows: Quantity Unit Price Amount No., Description USD/PCS (USD) Pcs M2 1 Mirror (5 x 817 x 219)mm 924 165.32 2.38 2,199.12 2 3 4 5 6 Mirror (5 x 884 x 577)mm Mirror (5 x 820 x 718)mm Mirror (5 x 1069 x 347)mm Mirror (5 x 696 x 645)mm Mirror (5 x 917 x 759)mm 463 905 208 74 978 236.16 532.83 77.16 33.22 680.69 5.41 5.34 2.49 4.22 6.18 2,504.83 4,832.70 517.92 312.28 6,044.04

No: HW093/EX Date: 01/07/2005

TOTAL: 3,552 1,725.38 16,410.89 Say in US Dollars: Sixteen thousand four hundred ten and cents eighty nine only. ARTICLE 2 : TERM OF DELIVERY 1. Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to Aug 30, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%) ARTICLE 3 : PAYMENT TERMS The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. AC No: 42210137000670 ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on Dec 31, 2005. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY B FOR THE PARTY C Director

WANG, YI - CHI

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No.: 4221.0137.000670 with Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Now the three sides here by agree it as follows: ARTICLE 1 : COMMODITY Party B agree to buy Mirror from Party A as follows:
Quantity/unit Marks Description of Goods PCS M2 Unit-price USD/PCS Amount (USD)

No: HW0108/EX Date: 01/08/2005

MIRROR
1 2 3 4 5 6 7 8

CPT - BINH DUONG ( 817 x ( 884 x ( 820 x ( 917 x ( 1110 x ( 712 x ( 996 x ( 854 x 219 577 718 759 984 712 884 803 TOTAL x5 x5 x5 x5 x5 x5 x5 x5 ) mm ) mm ) mm ) mm ) mm ) mm ) mm ) mm 3,545 914 457 9 379 694 200 429 463 163.54 233.10 5.30 263.79 758.01 101.39 377.72 317.51 2,220.36 2.38 5.41 5.34 6.18 10.61 4.69 8.88 6.10 USD 2,175.32 2,472.37 48.06 2,342.22 7,363.34 938.00 3,809.52 2,824.30 21,973.13

Say Total : U.S. Dollars twenty one thousand nine hundred seventy three and cents thirteen only.

ARTICLE 2 : TERM OF DELIVERY 1. Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to Aug 30, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%) ARTICLE 3 : PAYMENT TERMS The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. AC No: 42210137000670 ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on Dec 31, 2005. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY B FOR THE PARTY C

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Date: 20/09/2005 Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No.: 4221.0137.000670 with Viet Nam Bank for Agriculture and Rural Development Binh Duong BR. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Now the three sides here by agree it as follows: ARTICLE 1: COMMODITY Party B agrees to buy Mirror from Party A as follows:
(12) Quantity/unit (10) Marks (11) Description of Goods PCS M2 (13) Unit-price USD/PCS (14) Amount (USD)

No: HW0131/EX

Mirror

CPT - BINH DUONG

1 2 3 4

( ( ( (

820 1069 966 696 TOTAL

x x x x

718 347 934 645

x 5 ) mm x 5 ) mm x 5 ) mm X5 )mm

1,443 148 77 95 1,763

849.58 54.90 69.47 42.65 1,016.60

5.34 2.49 9.15 4.22 USD

7,705.62 368.52 704.55 400.90 9,179.59

SayTotal :U.S.Dollars:

Nine thousand one hundred seventy nine and cents fifty nine only.

ARTICLE 2: TERM OF DELIVERY 1. Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to Oct 30, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%) ARTICLE 3 : PAYMENT TERMS The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank for Agriculture and Rural Development Binh Duong BR. AC No: 42210137000670 ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on Dec 31, 2005. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three party, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY B FOR THE PARTY C

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. A/C No.: 4221.0137.000670 with Viet Nam Bank For Agriculture and Rural Development Binh Duong BR. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Now the three sides here by agree it as follows: ARTICLE 1: COMMODITY Party B agrees to buy Mirror from Party A as follows:
(12) Quantity/unit (10) Marks (11) Description of Goods PCS M2 (13) Unit-price USD/PCS (14) Amount (USD)

No: HW0130/EX Date: 02/09/2005

Mirror

CPT - BINH DUONG ( ( ( ( ( ( ( ( ( 817 884 970 966 820 917 696 1069 x x x x x x x x x 219 577 659 934 718 759 645 347 803 x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm 496 248 61 313 753 464 74 618 994 4,021 88.75 126.50 38.99 282.40 443.34 322.95 33.22 229.24 681.65 2,247.04 2.380 5.410 9.950 9.150 5.340 6.180 4.220 2.490 6.284 USD 1,180.48 1,341.68 606.95 2,863.95 4,021.02 2,867.52 312.28 1,538.82 6,246.30 20,979.00

1 2 3 4 5 6 7 8 9

854

TOTAL

Say Total : U.S. Dollars:

Twenty thousand nine hundred seventy nine only.

ARTICLE 2 : TERM OF DELIVERY 1. Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to Oct 30, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%)

ARTICLE 3 : PAYMENT TERMS: The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR.: AC No: 42210137000670
ARTICLE 4 : VALIDITY and EFFECT This contract is valid from the date of signing and comes into end on Dec 31, 2005. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties. This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY B FOR THE PARTY C

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Now the three sides here by agree it as follows: ARTICLE 1: COMMODITY: Party B agrees to buy Mirror from Party A as follows:
(12) Quantity/unit (10) Marks (11) Description of Goods PCS M2

No: HW0149/EX Date: 10/11/2005

(13) Unit-price USD/PCS

(14) Amount (USD)

Mirror

CPT - BINH DUONG ( 965 ( 663 ( 817 ( 884 ( 820 ( 1110 ( 854 ( 917 ( 712 ( 1069 ( 702.5 ( 862.5 x x x x x x x x x x x x 685 663 219 577 718 984 803 759 712 347 480 413.5 x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 3 ) mm x 3 ) mm 357 400 1,134 567 1,448 196 574 1,527 235 14 350 350 7,152 235.99 175.83 202.90 289.21 852.52 214.08 393.63 1,062.80 119.13 5.19 118.02 124.83 3,794.13 5.930 4.140 2.380 5.410 5.340 10.610 6.100 6.180 4.690 2.490 1.870 1.990 USD 2,117.01 1,656.00 2,698.92 3,067.47 7,732.32 2,079.56 3,501.40 9,436.86 1,102.15 34.86 654.50 696.50 34,777.55

1 2 3 4 5 6 7 8 9 10 11 12

TOTAL

Say Total : U.S. Dollars:

Thirty four thousand seven hundred seventy seven and cents fifty five only.

ARTICLE 2 : TERM OF DELIVERY 1. Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to Dec 30, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%)

ARTICLE 3 : PAYMENT TERMS: The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR.: AC No: 42210137000670
ARTICLE 4 : VALIDITY and EFFECT: This contract is valid from the date of signing and comes into end on Dec 31, 2006. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS: In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties.This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY B FOR THE PARTY C Director

WANG, YI – CHI

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Now the three sides here by agree it as follows: ARTICLE 1: COMMODITY: Party B agrees to buy Glass, Mirror from Party A as follows:
(12) Quantity/unit (10) Marks (11) Description of Goods PCS M2

No: HW0156/EX Date: 01/12/2005

(13) Unit-price USD/PCS

(14) Amount (USD)

Mirror

CPT - BINH DUONG ( ( 1110 1077 x x 984 736 x 5 ) mm x 5 ) mm 178 100 194.42 79.27 10.61 5.66 1,888.58 566.00

1 2 Glass 3 4 5 6 7 8

( ( ( ( ( (

814 777 1244 887 931 924.5

x x x x x x

508 521 301 417 213 268

x 3 ) mm x 3 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm

60 380 60 100 50 100 1,028

24.81 153.83 22.47 36.99 9.92 24.78 546.49

1.23 1.45 1.19 2.74 1.39 1.61 USD

73.80 551.00 71.40 274.00 69.50 161.00 3,655.28

TOTAL

Say Total : U.S. Dollars:

Three thousand six hundred fifty five and cents twenty eight only.

ARTICLE 2 : TERM OF DELIVERY 1. Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to Dec 30, 2005. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%)

ARTICLE 3 : PAYMENT TERMS: The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR.: AC No: 42210137000670
ARTICLE 4 : VALIDITY and EFFECT: This contract is valid from the date of signing and comes into end on Dec 31, 2006. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS: In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties.This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY B FOR THE PARTY C Director

WANG, YI - CHI

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Now the three sides here by agree it as follows: ARTICLE 1: COMMODITY: Party B agrees to buy Glass, Mirror from Party A as follows:
Quantity/unit Marks Description of Goods PCS M2 Unit-price USD/PCS

No: HW0164/EX Date: 26/12/2005

Amount (USD)

Mirror

CPT - BINH DUONG x5 x5 x5 x5 x5 x5 x5 x5 x3 x5 x5 x5 ) mm ) mm ) mm ) mm ) mm ) mm ) mm ) mm ) mm ) mm ) mm ) mm 178 140 1,970 405 834 92 1,324 662 280 140 70 140 6,235 90.24 110.97 1,159.86 442.36 580.47 34.13 236.89 337.67 113.35 51.78 13.88 34.69 3,206.29 4.69 5.66 5.27 10.51 6.16 2.49 2.36 5.36 1.45 2.74 1.39 1.61 USD 834.82 792.40 10,381.90 4,256.55 5,137.44 229.08 3,124.64 3,548.32 406.00 383.60 97.30 225.40 29,417.45

1 2 3 4 5 6 7 8 Glass 9 10 11 12

( ( ( ( ( ( ( ( ( ( ( (

712 1077 820 1110 917 1069 817 884 777 887 931

x x x x x x x x x x x

712 736 718 984 759 347 219 577 521 417 213

924.5 x 268
TOTAL

Say Total : U.S. Dollars:

Twenty nine thousand four hundred seventeen and cents forty five only.

ARTICLE 2 : TERM OF DELIVERY 1. Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to Feb 30, 2006. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%)

ARTICLE 3 : PAYMENT TERMS: The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR.: AC No: 42210137000670
ARTICLE 4 : VALIDITY and EFFECT: This contract is valid from the date of signing and comes into end on Dec 31, 2006. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS: In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties.This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY B FOR THE PARTY C Director

WANG, YI - CHI

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Date: 26/12/2005 Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Now the three sides here by agree it as follows: ARTICLE 1: COMMODITY: Party B agrees to buy Glass, Mirror from Party A as follows:
Quantity/unit Marks Description of Goods PCS M2 Unit-price USD/PCS

No: HW0163/EX

Amount (USD)

Mirror

CPT - BINH DUONG ( ( ( ( ( ( ( ( ( ( ( ( ( ( ( 996 735 712 1077 820 917 965 663 1069 817 884 777 887 931 924.5 x x x x x x x x x x x x x x x 884 735 712 736 718 759 685 663 347 219 577 521 417 213 268 x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 3 ) mm x 5 ) mm x 5 ) mm x 5 ) mm 4,478 170 50 90 118 1,511 1,103 40 60 70 514 257 200 118 59 118 149.68 27.01 45.62 93.54 889.62 767.69 26.44 26.37 25.97 91.97 131.09 80.96 43.65 11.70 29.24 2,440.55 8.88 8.74 4.69 5.66 5.34 6.18 5.93 4.14 2.49 2.38 5.41 1.45 2.74 1.39 1.61 USD 1,509.60 437.00 422.10 667.88 8,068.74 6,816.54 237.20 248.40 174.30 1,223.32 1,390.37 290.00 323.32 82.01 189.98 22,080.76

1 2 3 4 5 6 7 8 9 10 11 Glass 12 13 14 15

TOTAL

Say Total : U.S. Dollars:

Twenty two thousand eighty and cents seventy six only.

ARTICLE 2 : TERM OF DELIVERY 1. Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to Feb 30, 2006. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%)

ARTICLE 3 : PAYMENT TERMS: The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR.: AC No: 42210137000670
ARTICLE 4 : VALIDITY and EFFECT: This contract is valid from the date of signing and comes into end on Dec 31, 2006. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS: In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the

loosing parties.This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY B FOR THE PARTY C Director

WANG, YI - CHI

SALES CONTRACT

PARTY A (THE SELLER): HUEI WANG ENTERPRISE CO., LTD Date: 24/01/2006 Add: An Hoa Ward, Hoa Loi Village, Ben Cat Dist – Binh Duong Province. Tel: 84 650-588358 Fax: 84 650-588355 PARTY B (THE BUYER): CAPITAL OCEAN INTERNATIONAL CO ., LTD Add: Offshore Chambers, P.O. Box 217, Apia, Samoa. Tel: 00 86-755-27133020 Fax: 00 86-755-27133035 PARTY C (THE RECEIVER): KAISER FURNITURE (VIETNAM) CO ., LTD Add: My Phuoc Industrial Park, Ben Cat District, Binh Duong Province. Tell: 84 650 558325 Fax: 84 650 558324 Now the three sides here by agree it as follows: ARTICLE 1: COMMODITY: Party B agrees to buy Mirror from Party A as follows:
(12) Quantity/unit (10) Marks (11) Description of Goods PCS M2 (13) Unit-price USD/PCS

No: HW0174/EX

(14) Amount (USD)

Mirror

CPT - BINH DUONG ( ( ( ( ( ( ( ( 696 817 858 885 884 820 917 735 x x x x x x x x TOTAL 645 219 701 756 577 718 759 735 x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm x 5 ) mm X 5 ) mm 85 576 233 261 283 283 324 60 2,105 38.16 103.06 140.14 174.62 144.35 166.62 225.50 32.41 1,024.86 4.14 2.33 5.34 7.30 5.30 5.24 6.06 8.56 USD 351.90 1,342.08 1,244.22 1,905.30 1,499.90 1,482.92 1,963.44 513.60 10,303.36

1 2 3 4 5 6 7 8

Say Total : U.S. Dollars:

Ten thousand three hundred three and cents thirty six only.

ARTICLE 2 : TERM OF DELIVERY 1. Goods are delivered by Party A’s transportation to KAISER FURNITURE (VIETNAM) warehouse facility (My Phuoc Industrial Park, Ben Cat District, Binh Duong Province.) 2. Term of delivery: CPT-BINH DUONG 3. Place of delivery: Party A delivers the above-mentioned goods to Party C’s warehouse under the stipulation of Party B. 4. Delivery date: From the date of signing to Feb 30, 2006. 5. Party A must do the Customs procedure to export the products to Party C as per Vietnam law and to send the following documents to Party C for customs procedure: Red invoice (0%)

ARTICLE 3 : PAYMENT TERMS: The Buyer will pay 100% invoice value by TTR within 60 days to The Seller after the Receiver received goods transfer to: Viet Nam Bank For Agriculture and Rural Development Binh Duong BR.: AC No: 42210137000670
ARTICLE 4 : VALIDITY and EFFECT: This contract is valid from the date of signing and comes into end on Dec 31, 2006. Any amendment(s) to the contract shall be only valid if made in writing and duty confirmed by the three parties. ARTICLE 5 : ADDITIONAL CONDITIONS: In the course of the execution of the contract, all disputes not reaching an amicable settlement by mutual discussions between the three parties, shall be settled by V.I.A.C whose awards be final and binding on all parties. The cost for arbitration and other expenses relating to the Arbitration shall be borne by the loosing parties.This contract is made 06 original copies, 2 copies thereof shall be retained by each side, and all copies have the same valid FOR THE PARTY A FOR THE PARTY B FOR THE PARTY C Director

WANG, YI - CHI


				
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