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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001047469-03-019267.txt : 20030520
<SEC-HEADER>0001047469-03-019267.hdr.sgml : 20030520
<ACCEPTANCE-DATETIME>20030520114958
ACCESSION NUMBER:		0001047469-03-019267
CONFORMED SUBMISSION TYPE:	SC 13D
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20030520

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BUYERS UNITED INC
		CENTRAL INDEX KEY:			0001087934
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				870528557
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-61369
		FILM NUMBER:		03711652

	BUSINESS ADDRESS:	
		STREET 1:		14870 PONY EXPRESS ROAD
		STREET 2:		NONE
		CITY:			BLUFFDALE
		STATE:			UT
		ZIP:			84065
		BUSINESS PHONE:		8013203300

	MAIL ADDRESS:	
		STREET 1:		14870 PONY EXPRESS ROAD
		STREET 2:		NONE
		CITY:			BLUFFDALE
		STATE:			UT
		ZIP:			84065

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BUYERSONLINECOM INC
		DATE OF NAME CHANGE:	20000823

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BUI INC
		DATE OF NAME CHANGE:	19990728

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			I LINK INC
		CENTRAL INDEX KEY:			0000849145
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEGRAPH & OTHER MESSAGE COMMUNICATIONS [4822]
		IRS NUMBER:				592291344
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D

	BUSINESS ADDRESS:	
		STREET 1:		13751 S WADSWORTH PK DR SUITE 200
		STREET 2:		STE 200
		CITY:			DRAPER
		STATE:			UT
		ZIP:			84020
		BUSINESS PHONE:		8015765000

	MAIL ADDRESS:	
		STREET 1:		13751 S WADSWORTH PK DR
		STREET 2:		STE 200
		CITY:			DRAPER
		STATE:			UT
		ZIP:			84020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDCROSS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D
<SEQUENCE>1
<FILENAME>a2111608zsc13d.htm
<DESCRIPTION>SC 13D
<TEXT>
<HTML>
<HEAD>

</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#03DEN1803_1">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<P ALIGN="CENTER"><FONT SIZE=4><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>  </B></FONT><FONT SIZE=2><B>Washington, D.C. 20549  </B></FONT></P>

<P ALIGN="CENTER"><BR><FONT SIZE=4><B>SCHEDULE 13D<BR>  </B></FONT><FONT SIZE=2><B>Under the Securities Exchange Act of 1934  </B></FONT></P>

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<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="BOTTOM">
<TD WIDTH="100%" ALIGN="CENTER"><FONT SIZE=2><B>Buyers United,&nbsp;Inc.</B></FONT><HR NOSHADE><FONT SIZE=2> Name of Issuer</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="100%" ALIGN="CENTER"><BR><FONT SIZE=2><B>Common Stock, $0.0001 par value</B></FONT><HR NOSHADE><FONT SIZE=2> Title of Class of Securities</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="100%" ALIGN="CENTER"><BR><FONT SIZE=2><B>124276106</B></FONT><HR NOSHADE><FONT SIZE=2> CUSIP Number</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<P ALIGN="CENTER"><FONT SIZE=2><B>I-Link Incorporated</B></FONT><FONT SIZE=2><BR>
9775 Business Park Avenue<BR>
San Diego, California 92131<BR>
(885)&nbsp;547-5700 </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>with
copies to:<BR>
Ralph V. De Martino, Esquire<BR>
Dilworth Paxson LLP<BR>
1818 N Street, NW, Suite 400<BR>
Washington, D.C. 20036<BR>
(202)&nbsp;452-0900<BR>
(Name, Address and Telephone Number of Person Authorized to Receive<BR>
Notices and Communications) </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>May&nbsp;1,
2003<BR>
(Date of Event which Requires Filing of this Statement) </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
the filing person has previously filed a statement on Schedule&nbsp;13G to report the acquisition which is the subject of this Schedule&nbsp;13D, and is filing this schedule
because of &sect;&sect; 240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box&nbsp;<FONT FACE="WINGDINGS">&#111;</FONT>. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOTE:
Schedules filed in paper format shall include a signed original and five copies of the schedule, including all exhibits. See Rule&nbsp;13d-7 for other parties to whom
copies are to be sent. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*The
remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent
amendment containing information which would alter disclosures provided in a prior cover page. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
information required on the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section&nbsp;18 of the Securities Exchange Act of 1934 ("Act") or
otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes). </FONT></P>

<P><FONT SIZE=2>
<!-- ZEQ.=1,SEQ=1,EFW="2111608",CP="I-LINK INCORPORATED",DN="1",CHK=679916,FOLIO='blank',FILE='DISK013:[03DEN3.03DEN1803]BA1803A.;3',USER='MBRADT',CD='20-MAY-2003;09:45' -->
</FONT></P>

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<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(1)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=7><FONT SIZE=2>NAMES OF REPORTING PERSONS.<BR>
I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)<BR>
I-Link Incorporated</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(2)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=5><FONT SIZE=2>CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (See Instructions)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="8%" ALIGN="RIGHT"><FONT SIZE=2>(a)&nbsp;&nbsp;<FONT FACE="WINGDINGS">&#111;</FONT></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=5><FONT SIZE=2>Not Applicable</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="8%" ALIGN="RIGHT"><FONT SIZE=2>(b)&nbsp;&nbsp;<FONT FACE="WINGDINGS">&#111;</FONT></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(3)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="17%"><FONT SIZE=2>SEC USE ONLY<BR>
<BR></FONT>
</TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(4)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=7><FONT SIZE=2>SOURCE OF FUNDS(See Instructions)</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=7 ALIGN="CENTER"><FONT SIZE=2>SC, OO</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(5)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=5><FONT SIZE=2>CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO ITEMS 2(d) OR 2(e)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="17%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="8%" ALIGN="RIGHT"><FONT SIZE=2><FONT FACE="WINGDINGS">&#111;</FONT></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(6)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=7><FONT SIZE=2>CITIZENSHIP OR PLACE OF ORGANIZATION<BR>
State of Florida<BR></FONT>
</TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3 ALIGN="CENTER"><FONT SIZE=2><BR>
NUMBER OF<BR>
SHARES</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2><BR>
(7)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="55%"><FONT SIZE=2><BR>
SOLE VOTING POWER<BR>
907,150</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="8%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3 ALIGN="CENTER"><FONT SIZE=2>BENEFICIALLY</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=5 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3 ALIGN="CENTER"><FONT SIZE=2>OWNED BY<BR>
EACH REPORTING</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(8)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%"><FONT SIZE=2>SHARED VOTING POWER<BR>
&#151;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3 ALIGN="CENTER"><FONT SIZE=2>PERSON WITH</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=5 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="17%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(9)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%"><FONT SIZE=2>SOLE DISPOSITIVE POWER<BR>
907,150<BR></FONT>
</TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="17%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=5 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="17%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(10)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%"><FONT SIZE=2>SHARED DISPOSITIVE POWER<BR>
&#151;<BR></FONT>
</TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(11)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=7><FONT SIZE=2>AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON<BR>
907,150<BR></FONT>
</TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(12)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=7><FONT SIZE=2>CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES (See Instructions)</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="17%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="8%" ALIGN="RIGHT"><FONT SIZE=2><FONT FACE="WINGDINGS">&#253;</FONT></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(13)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=7><FONT SIZE=2>PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)<BR>
12.5% of Common Stock<BR></FONT>
</TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%" ALIGN="RIGHT"><FONT SIZE=2>(14)</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=7><FONT SIZE=2>TYPE OF REPORTING PERSON (See Instructions)<BR>
CO<BR></FONT>
</TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="RIGHT"><HR NOSHADE></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=9 ALIGN="CENTER"><FONT SIZE=2><B>*SEE INSTRUCTION BEFORE FILLING OUT!</B></FONT></TD>
</TR>
</TABLE>
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<P><FONT SIZE=2>
<!-- ZEQ.=1,SEQ=2,EFW="2111608",CP="I-LINK INCORPORATED",DN="1",CHK=964517,FOLIO='blank',FILE='DISK013:[03DEN3.03DEN1803]BE1803A.;5',USER='MBRADT',CD='20-MAY-2003;09:45' -->
</FONT></P>

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<!-- TOC_END -->

<P><FONT SIZE=2><A
NAME="de1803_item_1._security_and_issuer."> </A>
<A NAME="toc_de1803_1"> </A>
<BR></FONT><FONT SIZE=2><B>ITEM 1.&nbsp;&nbsp;&nbsp;&nbsp;Security and Issuer.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Schedule&nbsp;13D relates to the Series&nbsp;B Convertible Preferred Stock, par value $0.0001 per share (the "Series&nbsp;B Stock") which by its terms
is convertible into shares of common stock, par value $.0001 per share (the "Common Stock") of Buyers United,&nbsp;Inc., a Delaware corporation (the "Company"). This Schedule&nbsp;13D is being
filed pursuant to Rule&nbsp;13d-1 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). The Company's principal executive office is located at 14870 Pony Express Road,
Bluffdale, Utah 84065. </FONT></P>

<P><FONT SIZE=2><A
NAME="de1803_item_2._identity_and_background."> </A>
<A NAME="toc_de1803_2"> </A>
<BR></FONT><FONT SIZE=2><B>ITEM 2.&nbsp;&nbsp;&nbsp;&nbsp;Identity and Background.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This statement is being filed by I-Link Incorporated, a Florida corporation, having its principal executive offices at 9775 Business Park Avenue, San
Diego, California 92131 (the "Reporting Person"). </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)
and (e) During the last five years, neither the Reporting Person nor any of its directors or executive officers set forth in Schedule&nbsp;A hereto, to the best of the Reporting
Person's knowledge, has been (i)&nbsp;convicted in a criminal proceeding (excluding traffic violations or similar misdemeanors), or (ii)&nbsp;a party to a civil proceeding of a judicial or
administrative body of competent jurisdiction resulting in his being subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities subject to,
federal or state securities laws or finding any violation with respect to such laws. </FONT></P>

<P><FONT SIZE=2><A
NAME="de1803_item_3._source_and_amou__de102250"> </A>
<A NAME="toc_de1803_3"> </A>
<BR></FONT><FONT SIZE=2><B>ITEM 3.&nbsp;&nbsp;&nbsp;&nbsp;Source and Amount of Funds or Other Consideration.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Reporting Person is filing this Schedule&nbsp;13D to report its ownership of the Company's securities subsequent to and as a result of the Reporting
Person's entering into a certain Asset Purchase Agreement (as the term is defined in Item 4 Schedule&nbsp;13D hereof). Under the terms and provisions of the Asset Purchase Agreement and of certain
Ancillary Agreements (as the term is defined in Item 4 of this Schedule&nbsp;13D), the Company, in consideration of and in exchange for the sale of substantially all assets of I-Link
Communications&nbsp;Inc. ("ILC"), a Utah corporation and a wholly-owned subsidiary of the Reporting Person, agreed to, </FONT><FONT SIZE=2><I>inter alia</I></FONT><FONT SIZE=2>, issue shares of the
Series&nbsp;B Stock to the Reporting Person which shares are valued at US$2,050,000 pursuant to Section&nbsp;1.3 of the Asset Purchase Agreement. See Item 5 of Schedule&nbsp;13D hereof for a
detailed discussion of the Asset Purchase Agreement. </FONT></P>

<P><FONT SIZE=2><A
NAME="de1803_item_4._purpose_of_transaction."> </A>
<A NAME="toc_de1803_4"> </A>
<BR></FONT><FONT SIZE=2><B>ITEM 4.&nbsp;&nbsp;&nbsp;&nbsp;Purpose of Transaction.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Schedule&nbsp;13D is being filed to report the Reporting Person's beneficial ownership of the Series&nbsp;B Stock which, by its terms, is convertible
into the shares of the Common Stock. The Reporting Person acquired the Series&nbsp;B Stock in an asset purchase transaction whereby the Reporting Person and ILC agreed, </FONT><FONT SIZE=2><I>inter
alia</I></FONT><FONT SIZE=2>, to sell substantially all of the assets and customer base of ILC relating to its nationwide real-time IP communications network and enter into a certain Asset
Purchase Agreement dated April&nbsp;30, 2003 by and among the Company, the Reporting Person and ILC (the "Asset Purchase Agreement"). The asset purchase transaction included the sale of the physical
assets required to operate the Reporting Person's nationwide network using its patented VoIP technology (constituting the core business of ILC) and a non-exclusive license in perpetuity to
use the Reporting Person's proprietary software platform. In consideration of and in exchange for the sale of the foregoing assets of the Reporting Person and ILC, the Company agreed, </FONT> <FONT SIZE=2><I>inter alia</I></FONT><FONT SIZE=2>, to:
(i)&nbsp;issue shares of the Series&nbsp;B Stock to the Reporting Person and (ii)&nbsp;assume at closing certain liabilities of
the Reporting Person and ILC. The foregoing transaction was effected by executing the Asset Purchase Agreement and several ancillary agreements by and among the parties (the "Ancillary Agreements") to
facilitate the asset purchase transaction. The closing of the asset purchase transaction took place on May&nbsp;1, 2003. A detailed description of the relevant terms and provisions of the Asset
Purchase Agreement and the Ancillary Agreements is set forth in Item 5 hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Reporting Person intends to continually assess the market for the Common Stock as well as the Company's financial position and operations. The Reporting Person does not have plans to
acquire
<!-- ZEQ.=1,SEQ=3,EFW="2111608",CP="I-LINK INCORPORATED",DN="1",CHK=857244,FOLIO='blank',FILE='DISK013:[03DEN3.03DEN1803]DE1803A.;4',USER='MBRADT',CD='20-MAY-2003;09:45' -->
additional shares of the Common Stock at the present time, but may determine to acquire additional shares in the future. Depending upon future developments, the Reporting Person may determine, from
time to time or at any time, to sell or otherwise dispose of some or all of the Common Stock. In making any such determination, the Reporting Person will consider its goals and objectives, other
business opportunities available to it as well as general economic and stock market conditions. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except
as otherwise disclosed in this Schedule&nbsp;13D, the Reporting Person does not have any plans or proposals, which will relate to or result in any of the following: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(a)</FONT></DT><DD><FONT SIZE=2>The
acquisition by any person of additional securities of the Company, or the disposition of securities of the Company;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(b)</FONT></DT><DD><FONT SIZE=2>An
extraordinary corporate transaction, such as a merger, reorganization or liquidation, involving the Company or any of its subsidiaries;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(c)</FONT></DT><DD><FONT SIZE=2>A
sale or transfer of a material amount of assets of the Company or any of its subsidiaries;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(d)</FONT></DT><DD><FONT SIZE=2>Any
change in the present Board of Directors or management of the Company, including any plans or proposals to change the number of term of directors or to fill any existing vacancies
on the Board of Directors;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(e)</FONT></DT><DD><FONT SIZE=2>Any
material change in the present capitalization or dividend policy of the Company;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(f)</FONT></DT><DD><FONT SIZE=2>Any
other material change in the Company's business or corporate structure including but not limited to, if the Company is a registered closed-end investment company, any
plans or proposals to make any changes in its investment policy for which a vote is required by section&nbsp;13 of the Investment Company Act of 1940;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(g)</FONT></DT><DD><FONT SIZE=2>Changes
in the Company's charter, bylaws or instruments corresponding thereto or other actions, which may impede the acquisition of control of the Company by any person;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(h)</FONT></DT><DD><FONT SIZE=2>Causing
a class of securities of the Company to be delisted from a national securities exchange or to cease to be authorized to be quoted in an inter-dealer quotation system of a
registered national securities association;
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(i)</FONT></DT><DD><FONT SIZE=2>A
class of equity securities of the Company becoming eligible for termination of registration pursuant to section&nbsp;12(g)(4) of the Act; or
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>(j)</FONT></DT><DD><FONT SIZE=2>Any
action similar to any of those enumerated above. </FONT></DD></DL>
</UL>
<BR>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding
the foregoing, the Reporting Person reserves the right at any time to change its opinions, assessments, intentions and plans. Moreover, nothing set forth herein should be
deemed to be a limitation on the actions that the Reporting Person may take as a shareholder of the Company. Nor are the foregoing statements intended to limit the Reporting Person's alternatives with
respect to any of the plans or proposals that may result in the events set forth in subsections (a)-(j) of Item 4 hereof, in any respect. </FONT></P>

<P><FONT SIZE=2><A
NAME="de1803_item_5._interest_in_securities_of_the_issuer."> </A>
<A NAME="toc_de1803_5"> </A>
<BR></FONT><FONT SIZE=2><B>ITEM 5.&nbsp;&nbsp;&nbsp;&nbsp;Interest in Securities of the Issuer.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) and (b)&nbsp;&nbsp;&nbsp;&nbsp;The Reporting Person is a beneficial owner of 907,150 shares of Common Stock, or 12.5% of a total number of the Common Stock shares
issued and outstanding as of May&nbsp;2, 2003, for the purposes of the definition of "beneficial ownership" set forth in Rule&nbsp;13d-3 promulgated under the Exchange Act. The
Reporting Person's beneficially owned securities of the Company include: (i)&nbsp;130,000 shares of the Series&nbsp;B Stock issued to the Reporting Person which number represents the difference
between the number of shares of the Series&nbsp;B Stock issuable pursuant to Section&nbsp;1.3 of the Asset Purchase Agreement, 205,000 shares, and 75,000 "earnout" shares as defined in subsection
(iv)&nbsp;of Item 5 hereinbelow, (ii)&nbsp;45,000 shares of the Series&nbsp;B Stock issued to the Reporting Person pursuant to Section&nbsp;2 of a certain Software License Agreement, dated
December&nbsp;6, 2002 by and between the Company and the Reporting Person (the "Software License Agreement") in consideration of the Reporting Person's granting a non-exclusive perpetual
license to the Company to make use of the
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Reporting Person's certain non-patent intellectual property, (iii)&nbsp;50,000 shares of the Series&nbsp;B Stock issued to the Reporting Person pursuant to Section&nbsp;2 of the
Software License Agreement in consideration of the Reporting Person's granting a non-exclusive perpetual license to the Company to make use of the Reporting Person's certain patents and
patent rights for the purpose of providing enhanced telecommunications services to the Company's customers, (iv)&nbsp;21,430 shares of the Series&nbsp;B Stock representing the "earned" portion of
75,000 "earnout shares" of Series&nbsp;B Stock as of May&nbsp;1, 2003 and calculated as set forth in Section&nbsp;1.5 of the Asset Purchase Agreement, i.e. 75,000 "earnout shares" are to be paid
over the period of 14&nbsp;months commencing January&nbsp;1, 2003 at the rate of approximately 5,357 shares per month, provided, however, that no BP Event occurred during the 14-month
period commencing January&nbsp;1, 2003 which occurrence is assessed on a monthly basis (the term "BP Event" refers to occurrence of certain events caused by or involving Big Planet,&nbsp;Inc., the
Reporting Person's wholesale customer, as such events are defined under the Asset Purchase Agreement; thus, the Reporting Person shall be entitled to "earn" the remaining 53,572 "earnout" shares, or
5,357 shares per month for 10&nbsp;months following May&nbsp;1, 2003, provided that no BP Event takes places during such period), (v)&nbsp;less 40,000 shares of Series&nbsp;B Stock (the
"Reimbursement Shares") issued to the Reporting Person pursuant to the terms and provisions of the Asset Purchase Agreement but which shares are delivered and placed with the designated escrow agent
until September&nbsp;3, 2007 as set forth under the terms and provisions of a certain Escrow Agreement, dated April&nbsp;30, 2003 by and among, </FONT><FONT SIZE=2><I>inter
alia</I></FONT><FONT SIZE=2>, the Company, the Reporting Person and ILC (the "Escrow Agreement"), to reimburse the Company in the event of the occurrence of certain contingencies addressed in that
certain Reimbursement Agreement, also dated April&nbsp;30, 2003 by and among the same parties (the "Reimbursement Agreement"), and (vi)&nbsp;less 25,000 shares of Series&nbsp;B Stock (the
"Indemnity Shares") issued to the Reporting Person pursuant to the terms and provisions of the Asset Purchase Agreement but which shares have been delivered and placed with the designated escrow agent
until May&nbsp;1, 2005 as set forth in Section&nbsp;8.1(c) of the Asset Purchase Agreement to reimburse the Company in the even of the occurrence of certain losses by the Company arising from
indemnifiable claims as defined under the Asset Purchase Agreement. The Reporting Person may not be deemed a "beneficial owner" of either the Reimbursement Shares or the Indemnity Shares as it does
not exercise either voting or dispositive power with respect to either set of those shares as required under the beneficial ownership rules of the Exchange Act. Thus, the total number of
Series&nbsp;B Stock owned by the Reporting Person as of the date hereof is 181,430 shares. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
conversion rate for the Series&nbsp;B Stock is five (5)&nbsp;shares of the Common Stock for each share of the Series&nbsp;B Stock. Thus, upon conversion, the Reporting Person
may be deemed a "beneficial owner" of 907,150 shares of the Common Stock for the purposes of the definition of "beneficial ownership" set forth in Rule&nbsp;13d-3 promulgated under the
Exchange Act. The Company had 100,000,000 Common Stock shares authorized, of which 6,330,213 shares were issued and outstanding as of May&nbsp;2, 2003. Thus, the Reporting Person may be deemed a
beneficial owner of 12.5% of the Common Stock shares issued and outstanding, calculated on an as-converted basis, as of May&nbsp;2, 2003. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;The
Reporting Person has engaged in no transaction during the past 60&nbsp;days in any shares of Common Stock or securities of the Company's subsidiaries. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Except
as set forth above, there are no other persons with the right to receive or the power to direct the receipt of the dividends from, or the proceeds from the sale
of, securities described herein. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

<P><FONT SIZE=2><A
NAME="de1803_item_6._contracts,_arrangement__ite04143"> </A>
<A NAME="toc_de1803_6"> </A>
<BR></FONT><FONT SIZE=2><B>ITEM 6.&nbsp;&nbsp;&nbsp;&nbsp;Contracts, Arrangements, Understandings or Relationships With Respect to Securities of the Issuer.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except
as set forth in this Schedule&nbsp;13D, to the best knowledge of the Reporting Person, there are no other contracts, arrangements, understandings or relationships (legal or
otherwise) between the person named in Item 2 and any person with respect to any securities of the Company, including but not limited to: transfer or voting of any of the securities of the Company or
of its subsidiaries, joint ventures, loan or option arrangements, puts or calls, guarantees of profits, division of profits or loss, or
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the giving or withholding of proxies or a pledge or contingency the occurrence of which would give another person voting power over the securities of the Company. </FONT></P>


<P><FONT SIZE=2><A
NAME="de1803_item_7._material_to_be_filed_as_exhibits."> </A>
<A NAME="toc_de1803_7"> </A>
<BR></FONT><FONT SIZE=2><B>ITEM 7.&nbsp;&nbsp;&nbsp;&nbsp;Material To Be Filed As Exhibits.    <BR>    </B></FONT></P>

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<DIV ALIGN="CENTER"><TABLE WIDTH="68%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="10%"><FONT SIZE=2><BR>
Exhibit&nbsp;1.</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="87%"><FONT SIZE=2><BR>
Asset Purchase Agreement (without exhibits), dated as of December&nbsp;6, 2002 by and among the Reporting Person, ILC and the Company,</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%"><FONT SIZE=2><BR>
Exhibit&nbsp;2.</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="87%"><FONT SIZE=2><BR>
Software License Agreement, dated as of December&nbsp;6, 2002 by and between the Company and the Reporting Person,</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%"><FONT SIZE=2><BR>
Exhibit&nbsp;3.</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="87%"><FONT SIZE=2><BR>
Reimbursement Agreement, dated as of April&nbsp;30, 2003 by and among, </FONT><FONT SIZE=2><I>inter alia</I></FONT><FONT SIZE=2>, the Company, ILC and the Reporting Person,</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%"><FONT SIZE=2><BR>
Exhibit&nbsp;4.</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="87%"><FONT SIZE=2><BR>
Escrow Agreement, dated as of April&nbsp;30, 2003 by and among, </FONT><FONT SIZE=2><I>inter alia</I></FONT><FONT SIZE=2>, the Company, ILC and the Reporting Person, and</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%"><FONT SIZE=2><BR>
Exhibit&nbsp;5.</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="87%"><FONT SIZE=2><BR>
Escrow Agreement, dated as of April&nbsp;30, 2003 by and among the Company, the Reporting Person and Scott B. Mitchell, the escrow agent.</FONT></TD>
</TR>
</TABLE></DIV>
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<P><FONT SIZE=2>
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</FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="dg1803_signature"> </A>
<A NAME="toc_dg1803_1"> </A>
<BR></FONT><FONT SIZE=2><B>Signature    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct. </FONT></P>

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<TD WIDTH="45%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2><B>I-Link Incorporated, a Florida corporation</B></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="45%"><FONT SIZE=2><BR>
Dated: May 19, 2003</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="5%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="45%"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>STEPHEN A. WEINTRAUB</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Stephen A. Weintraub<BR>
Senior Vice President, Secretary</FONT></TD>
</TR>
</TABLE>
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<P><FONT SIZE=2>
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</FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="di1803_schedule_a_directors_and_execu__sch03073"> </A>
<A NAME="toc_di1803_1"> </A>
<BR></FONT><FONT SIZE=2><B>Schedule&nbsp;A<BR>  Directors and Executive Officers<BR>  of<BR>  the Reporting Person<BR>  as of May 19, 2003    <BR>    </B></FONT></P>

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<TR VALIGN="BOTTOM">
<TH WIDTH="24%" ALIGN="LEFT"><FONT SIZE=1><B>Name<BR> </B></FONT><HR NOSHADE></TH>
<TH WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="73%" ALIGN="CENTER"><FONT SIZE=1><B>Title</B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="24%"><FONT SIZE=2>Allan C. Silber</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="73%"><FONT SIZE=2>Chairman of the Board and Director, Interim CEO, President</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="24%"><FONT SIZE=2><BR>
Hal B. Heaton</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="73%"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="24%"><FONT SIZE=2><BR>
Albert Reichmann</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="73%"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="24%"><FONT SIZE=2><BR>
Samuel L. Shimer</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="73%"><FONT SIZE=2><BR>
Director, Senior Vice President</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="24%"><FONT SIZE=2><BR>
Henry Y.L. Toh</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="73%"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="24%"><FONT SIZE=2><BR>
John R. Walter</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="73%"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="24%"><FONT SIZE=2><BR>
Gary J. Wasserson</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="73%"><FONT SIZE=2><BR>
Director</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="24%"><FONT SIZE=2><BR>
Gary M. Clifford</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="73%"><FONT SIZE=2><BR>
Vice President of Finance, CFO</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="24%"><FONT SIZE=2><BR>
Kelly Murumets</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="73%"><FONT SIZE=2><BR>
Director, Executive Vice President</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="24%"><FONT SIZE=2><BR>
Stephen Weintraub</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="73%"><FONT SIZE=2><BR>
Senior Vice President, Secretary</FONT></TD>
</TR>
</TABLE>
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<P><FONT SIZE=2>
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</FONT></P>

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<BR>
<P><br><A NAME="03DEN1803_1">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<UL>
<FONT SIZE=2><A HREF="#toc_de1803_1">ITEM 1. Security and Issuer.</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de1803_2">ITEM 2. Identity and Background.</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de1803_3">ITEM 3. Source and Amount of Funds or Other Consideration.</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de1803_4">ITEM 4. Purpose of Transaction.</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de1803_5">ITEM 5. Interest in Securities of the Issuer.</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de1803_6">ITEM 6. Contracts, Arrangements, Understandings or Relationships With Respect to Securities of the Issuer.</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de1803_7">ITEM 7. Material To Be Filed As Exhibits.</A></FONT><BR>
</UL>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_dg1803_1">Signature</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_di1803_1">Schedule A Directors and Executive Officers of the Reporting Person as of May 19, 2003</A></FONT><BR>

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</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1
<SEQUENCE>3
<FILENAME>a2111608zex-1.htm
<DESCRIPTION>EX-1
<TEXT>
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<HEAD>

</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<P><FONT SIZE=3 >
Use these links to rapidly review the document<BR>
<A HREF="#kc1803_table_of_contents">  Table of Contents</A><BR></font>
</P>
<!-- TOC_END -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="ka1803_exhibit_1"> </A>
<A NAME="toc_ka1803_1"> </A>
<BR></FONT><FONT SIZE=2><B>Exhibit 1    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ka1803_asset_purchase_agreement_betwe__ass04390"> </A>
<A NAME="toc_ka1803_2"> </A>
<BR></FONT><FONT SIZE=2><B>ASSET PURCHASE AGREEMENT<BR>  Between<BR>  BUYERS UNITED&nbsp;INC.,<BR>  I-LINK COMMUNICATIONS&nbsp;INC.,<BR>  And<BR>  I-LINK INCORPORATED    <BR>    <BR>   &nbsp;&nbsp;&nbsp;&nbsp;   <BR>    <BR>    Dated December&nbsp;6,
2002    <BR>    </B></FONT></P>

<P><FONT SIZE=2>
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</FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kc1803_table_of_contents"> </A>
<BR></FONT><FONT SIZE=2><B>Table of Contents    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<A NAME="KC1803_TOC"></A> </FONT></P>

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<TR VALIGN="BOTTOM">
<TH COLSPAN=2 ALIGN="LEFT"><FONT SIZE=1><B>Heading<BR> </B></FONT><HR NOSHADE></TH>
<TH WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="86%" ALIGN="LEFT"><FONT SIZE=1>&nbsp;</FONT><BR></TH>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=4 VALIGN="TOP"><A HREF="#ke1803_article_i._definitions/purchase___sale/closing"><FONT SIZE=2>ARTICLE I. DEFINITIONS/PURCHASE &amp; SALE/CLOSING</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>1.1</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><FONT SIZE=2><A HREF="#toc_ke1803_5">Definitions</A></FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>1.2</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ke1803_1.2._purchase_and_sale_of_assets."><FONT SIZE=2>Purchase and Sale of Assets</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>1.3</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ke1803_1.3._purchase_price."><FONT SIZE=2>Purchase Price</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>1.4</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ke1803_1.4_deliveries_and_effective_date."><FONT SIZE=2>Deliveries and Effective Date</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>1.5</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ke1803_1.5_time_and_place_of_closing."><FONT SIZE=2>Time and Place of Closing</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=4 VALIGN="TOP"><A HREF="#ke1803_article_ii._representat__ke102353"><FONT SIZE=2><BR>
ARTICLE II. REPRESENTATIONS AND WARRANTIES OF ILC AND I-LINK</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.1</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ke1803_2.1_organization."><FONT SIZE=2>Organization</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.2</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ke1803_2.2_authorization_of_transaction."><FONT SIZE=2>Authorization of Transaction</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.3</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kg1803_2.3_non-contravention."><FONT SIZE=2>Non-contravention</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.4</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kg1803_2.4_permits;_compliance_with_law."><FONT SIZE=2>Permits; Compliance with Law</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.5</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kg1803_2.5_litigation;_orders."><FONT SIZE=2>Litigation; Orders</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.6</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kg1803_2.6_periodic_reports."><FONT SIZE=2>Periodic Reports</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.7</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kg1803_2.7_subsequent_events."><FONT SIZE=2>Subsequent Events</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.8</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kg1803_2.8_employee_plans."><FONT SIZE=2>Employee Plans</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.9</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kg1803_2.9_environmental_regulation,_etc."><FONT SIZE=2>Environmental Regulation, Etc.</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.10</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kg1803_2.10_employment_practices."><FONT SIZE=2>Employment Practices</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.11</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kg1803_2.11_taxes."><FONT SIZE=2>Taxes</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.12</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kg1803_2.12_title_to_assets."><FONT SIZE=2>Title to Assets</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.13</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kg1803_2.13_intellectual_property."><FONT SIZE=2>Intellectual Property</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.14</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kg1803_2.14_assigned_contracts."><FONT SIZE=2>Assigned Contracts</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.15</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_2.15_no_brokers."><FONT SIZE=2>No Brokers</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.16</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_2.16_warranties."><FONT SIZE=2>Warranties</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>2.17</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_2.17_investment_intent."><FONT SIZE=2>Investment Intent</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=4 VALIGN="TOP"><A HREF="#ki1803_article_iii._representations_and_warranties_of_buyer"><FONT SIZE=2><BR>
ARTICLE III. REPRESENTATIONS AND WARRANTIES OF BUYER</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>3.1</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_3.1_organization_and_related_matters."><FONT SIZE=2>Organization and Related Matters</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>3.2</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_3.2_capitalization."><FONT SIZE=2>Capitalization</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>3.3</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_3.3_authorization."><FONT SIZE=2>Authorization</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>3.4</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_3.4_non-contravention."><FONT SIZE=2>Non-contravention</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>3.5</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_3.5_legal_proceedings."><FONT SIZE=2>Legal Proceedings</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>3.6</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_3.6_periodic_reports."><FONT SIZE=2>Periodic Reports</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>3.7</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_3.7_buyer_securities."><FONT SIZE=2>Buyer Securities</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>3.8</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_3.8_no_brokers."><FONT SIZE=2>No Brokers</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=4 VALIGN="TOP"><A HREF="#ki1803_article_iv._covenants_with_res__art03181"><FONT SIZE=2><BR>
ARTICLE IV. COVENANTS WITH RESPECT TO CONDUCT OF BUSINESS PRIOR TO THE CLOSING</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>4.1</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_4.1_access_and_control."><FONT SIZE=2>Access and Control</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>4.2</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_4.2_material_adverse_changes."><FONT SIZE=2>Material Adverse Changes</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>4.3</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_4.3_conduct_of_the_business."><FONT SIZE=2>Conduct of the Business</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>4.4</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_4.4_notification_of_certain_matters."><FONT SIZE=2>Notification of Certain Matters</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>4.5</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_4.5_consents"><FONT SIZE=2>Consents</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>4.6</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_4.6_preservation_of_the__ki102083"><FONT SIZE=2>Preservation of the Business Prior to the Closing</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>4.7</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_4.7_offers_of_employment."><FONT SIZE=2>Offers of Employment</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=4 VALIGN="TOP"><A HREF="#ki1803_article_v._additional_covenants"><FONT SIZE=2><BR>
ARTICLE V. ADDITIONAL COVENANTS</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>5.1</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_5.1_non-solicitation."><FONT SIZE=2>Non-solicitation</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>5.2</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_5.2_nondisclosure_of_proprietary_data."><FONT SIZE=2>Nondisclosure of Proprietary Data</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>5.3</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_5.3_tax_cooperation."><FONT SIZE=2>Tax Cooperation</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>5.4</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_5.4_tax_matters."><FONT SIZE=2>Tax Matters</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>5.5</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_5.5_post-effective_date_financial_statement."><FONT SIZE=2>Post-Effective Date Financial Statement</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=2 VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE>
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<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>5.6</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_5.6_redemption_covenant."><FONT SIZE=2>Redemption Covenant</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=4 VALIGN="TOP"><A HREF="#ki1803_article_vi._conditions_of_purchase"><FONT SIZE=2><BR>
ARTICLE VI. CONDITIONS OF PURCHASE</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>6.1</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_6.1_general_conditions."><FONT SIZE=2>General Conditions</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>6.2</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_6.2_deliveries_of_sellers."><FONT SIZE=2>Deliveries of Seller</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>6.3</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_6.3_deliveries_of_buyer."><FONT SIZE=2>Deliveries of Buyer</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=4 VALIGN="TOP"><A HREF="#ki1803_article_vii._termination_of_obligations;_survival"><FONT SIZE=2><BR>
ARTICLE VII. TERMINATION OF OBLIGATIONS; SURVIVAL</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>7.1</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#ki1803_7.1_termination_of_agreement."><FONT SIZE=2>Termination of Agreement</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>7.2</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_7.2_effect_of_termination."><FONT SIZE=2>Effect of Termination</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>7.3</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_7.3_survival_of_representations_and_warranties."><FONT SIZE=2>Survival of Representations and Warranties</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=4 VALIGN="TOP"><A HREF="#kk1803_article_viii._indemnification"><FONT SIZE=2><BR>
ARTICLE VIII. INDEMNIFICATION</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>8.1</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_8.1_obligations_of_sellers."><FONT SIZE=2>Obligations of Sellers</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>8.2</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_8.2_obligations_of_buyer."><FONT SIZE=2>Obligations of Buyer</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>8.3</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_8.3_procedure."><FONT SIZE=2>Procedure</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>8.4</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_8.4_survival."><FONT SIZE=2>Survival</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>8.5</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_8.5_not_exclusive_remedy."><FONT SIZE=2>Not Exclusive Remedy</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>8.6</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_8.6_offset."><FONT SIZE=2>Offset</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=4 VALIGN="TOP"><A HREF="#kk1803_article_ix._general"><FONT SIZE=2><BR>
ARTICLE IX. GENERAL</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.1</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.1_amendments;_waivers."><FONT SIZE=2>Amendments; Waivers</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.2</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.2_schedules;_exhibits;_integration."><FONT SIZE=2>Schedules; Exhibits; Integration</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.3</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.3_best_efforts;_further_assurances."><FONT SIZE=2>Best Efforts; Further Assurances</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.4</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.4_governing_law."><FONT SIZE=2>Governing Law</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.5</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.5_no_assignment."><FONT SIZE=2>No Assignment</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.6</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.6_headings."><FONT SIZE=2>Headings</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.7</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.7_counterparts."><FONT SIZE=2>Counterparts</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.8</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.8_publicity_and_reports."><FONT SIZE=2>Publicity and Reports</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.9</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.9_confidentiality."><FONT SIZE=2>Confidentiality</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.10</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.10_parties_in_interest."><FONT SIZE=2>Parties in Interest</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.11</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.11_notices."><FONT SIZE=2>Notices</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.12</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.12_expenses."><FONT SIZE=2>Expenses</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.13</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.13_remedies;_waiver."><FONT SIZE=2>Remedies; Waiver</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.14</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.14_attorney_s_fees."><FONT SIZE=2>Attorney's Fees</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.15</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.15_knowledge_convention."><FONT SIZE=2>Knowledge Convention</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.16</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.16_representation_by_counsel;_interpretation."><FONT SIZE=2>Representation by Counsel; Interpretation</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.17</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.17_specific_performance."><FONT SIZE=2>Specific Performance</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="8%" VALIGN="TOP"><FONT SIZE=2>9.18</FONT></TD>
<TD WIDTH="3%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%" VALIGN="TOP"><A HREF="#kk1803_9.18_severability."><FONT SIZE=2>Severability</FONT></A></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=4 VALIGN="TOP"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->


<P><FONT SIZE=2>
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</FONT></P>

<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<!-- TOC_END -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ke1803_asset_purchase_agreement"> </A>
<A NAME="toc_ke1803_1"> </A>
<BR></FONT><FONT SIZE=2><B>ASSET PURCHASE AGREEMENT    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT SIZE=2><B>THIS ASSET PURCHASE AGREEMENT</B></FONT><FONT SIZE=2> is entered into as of December&nbsp;6, 2002, among Buyers United&nbsp;Inc., a
Delaware corporation ("</FONT><FONT SIZE=2><B>Buyer</B></FONT><FONT SIZE=2>"), I-Link Communications&nbsp;Inc., a Utah corporation
("</FONT><FONT SIZE=2><B>ILC</B></FONT><FONT SIZE=2>"), and I-Link Incorporated, a Florida corporation ("</FONT><FONT SIZE=2><B>I-Link</B></FONT><FONT SIZE=2>"). ILC and
I-Link are herein sometimes referred to as the "</FONT><FONT SIZE=2><B>Sellers</B></FONT><FONT SIZE=2>". </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ke1803_r_e_c_i_t_a_l_s"> </A>
<A NAME="toc_ke1803_2"> </A>
<BR></FONT><FONT SIZE=2><B>R E C I T A L S    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, Sellers desire to sell, and Buyer desires to buy, certain assets in accordance with the terms and conditions of this Agreement. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ke1803_a_g_r_e_e_m_e_n_t"> </A>
<A NAME="toc_ke1803_3"> </A>
<BR></FONT><FONT SIZE=2><B>A G R E E M E N T    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In consideration of the mutual promises contained herein and intending to be legally bound the parties agree as follows: </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ke1803_article_i._definitions/purchase___sale/closing"> </A>
<A NAME="toc_ke1803_4"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE I. DEFINITIONS/PURCHASE&nbsp;&amp; SALE/CLOSING    <BR>    </B></FONT></P>

<P><FONT SIZE=2><A
NAME="ke1803_1.1_definitions."> </A>
<A NAME="toc_ke1803_5"> </A></FONT> <FONT SIZE=2><B>1.1&nbsp;&nbsp;&nbsp;&nbsp;Definitions.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For all purposes of this Agreement, except as otherwise expressly provided, the terms defined in this Article&nbsp;I have the meanings assigned to them in this
Article&nbsp;I and include the plural as well as the singular, all accounting terms not otherwise defined herein have the meanings assigned under generally
accepted accounting principles, all references in this Agreement to designated "Articles," "Sections" and other subdivisions are to the designated Articles, Sections and other subdivisions of the body
of this Agreement, pronouns of either gender or neuter shall include, as appropriate, the other pronoun forms, and the words "herein," "hereof" and "hereunder" and other words of similar import refer
to this Agreement as a whole and not to any particular Article, Section or other subdivision. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As
used in this Agreement and the Exhibits and Schedules delivered pursuant to this Agreement, the following definitions shall apply, except as otherwise expressly provided. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Accepting Employees</B></FONT><FONT SIZE=2>" shall have the meaning set forth in Section&nbsp;4.7. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Acquired Assets</B></FONT><FONT SIZE=2>" means all tangible and intangible assets of Sellers relating to or used in the operation of the Business, together with
the business as a going concern associated with such assets, including the following (but specifically excluding the Excluded Assets): </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;all
customer accounts served by the Business (the "Customer Accounts"); </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;all
customer data associated with the Customer Accounts, including all associated letters of authorization, customer service records, all related computer tapes and/or
records, accounts receivable status and history reports and all customer service and provisioning history; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;all
fixed assets, switches, machinery, equipment and other tangible personal property (including all furnishings and fixtures, materials, supplies and other
miscellaneous items) located at the premises of ILC and each of its switch sites and colocation facilities; and all other fixed assets, switches, machinery, equipment and other tangible personal
property related to or used in connection with the Business, including all furnishings and fixtures, materials, supplies and other miscellaneous items of tangible personal property whether located at
the foregoing premises, switch sites or colocation facilities of ILC or at the premises of any customer or supplier, all as the same existed or was constituted on the Effective Date; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;all
right, title and interest in and to the Assigned Contracts and any related leasehold improvements; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;all
claims and rights against third parties relating to the Acquired Assets, including insurance claims, rights under manufacturers' and vendors' warranties, rights of
recovery, credits, and Business-related setoff rights existing on the Closing Date;
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<A NAME="page_ke1803_1_2"> </A></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp;&nbsp;&nbsp;&nbsp;all
financial, commercial, marketing and administrative books and records relating to the Business in any form or medium, including, computer databases, correspondence
files, administrative guidelines, personnel records relating to Accepting Employees and employee manuals and all accounting and tax files and records used in connection with or relating to the
Business, as well as files relating to litigation that has been settled, closed, or otherwise dismissed; provided, however, that Sellers shall enjoy a continuing right of reasonable access during
normal business hours to such assets for purposes of claims resolution, litigation, and administration; </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g)&nbsp;&nbsp;&nbsp;all
computer systems and non-proprietary software, and all electronic databases and other data processing and storage materials (regardless of format or
medium), used in or related to the Business; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h)&nbsp;&nbsp;&nbsp;the
Carrier Identification Codes of ILC; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;all
Know-how, Trademarks, copyrights, copyright registrations and applications for registration, designs, and trade secrets that are licensed to or owned by
Sellers; and </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j)&nbsp;&nbsp;&nbsp;&nbsp;all
materials, supplies, personal property and other assets, tangible or intangible, used in or relating to the Business, including the goodwill of the Business as a
going concern. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Action</B></FONT><FONT SIZE=2>" means any action, complaint, petition, investigation, suit or other proceeding, whether civil or criminal, in law or in equity,
or before any arbitrator or Governmental Entity. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Affiliate</B></FONT><FONT SIZE=2>" means a Person that directly, or indirectly through one or more intermediaries, controls, or is controlled by, or is under
common control with, a specified Person. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Affiliated Group</B></FONT><FONT SIZE=2>" means any affiliated group within the meaning of Code Section&nbsp;1504(a). </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Allocation Schedule</B></FONT><FONT SIZE=2>" is the schedule identified in Section&nbsp;6.1(d). </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Agreement</B></FONT><FONT SIZE=2>" means this Agreement by and among Buyer, ILC and I-Link as amended or supplemented together with all Exhibits and
Schedules attached or incorporated by reference. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Approval</B></FONT><FONT SIZE=2>" means any approval, authorization, consent, qualification or registration, or any waiver of any of the foregoing, required to
be obtained from, or any notice, statement or other communication required to be filed with or delivered to, any Governmental Entity or any other Person. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Assigned Contracts</B></FONT><FONT SIZE=2>" means the Contracts listed in Section&nbsp;2.14 of the Disclosure Schedule. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Associate</B></FONT><FONT SIZE=2>" of a Person means a corporation or organization (other than a Party to this Agreement) of which such Person is an officer or
partner or is, directly or indirectly, the beneficial owner of 10% or more of any class of equity securities; any trust or other estate in which such Person has a substantial beneficial interest or as
to which such Person serves as trustee or in a similar capacity; and any relative or spouse of such Person or any relative of such spouse who has the same home as such Person or who is a director or
officer of any Party or its Affiliates. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Assumed Liabilities</B></FONT><FONT SIZE=2>" means, and is strictly limited to, those liabilities and obligations of Sellers and any of their Affiliates set
forth on Exhibit&nbsp;B to this Agreement. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>BP Event</B></FONT><FONT SIZE=2>" means the occurrence of one of the following during the 14-month period commencing January&nbsp;1, 2003: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Big
Planet,&nbsp;Inc., notifies Buyer that it is terminating the Wholesale Service Provider and Distribution Agreement with Sellers dated February&nbsp;1, 2000, as
amended by Amendment No.&nbsp;1 dated February&nbsp;15, 2001, by Amendment No.&nbsp;2 dated February&nbsp;22, 2001, by Amendment No.&nbsp;3 dated March&nbsp;1, 2001, and Amendment
No.&nbsp;4 dated September&nbsp;10, 2001 (the "BP Agreement"), unless the BP Agreement is replaced by a new agreement between Big Planet,&nbsp;Inc., and Buyer with substantially similar terms on
price and service as the BP Agreement;
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<A NAME="page_ke1803_1_3"> </A></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Big
Planet,&nbsp;Inc. issues a statement or other communication for general distribution to its customers and members recommending that they use a provider other than
Buyer for the same services provided under the BP Agreement; or </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;If
Big Planet,&nbsp;Inc., demands a reduction in the wholesale rate charged for services under the BP Agreement, Sellers and Buyer shall mutually agree to a course of
action and the impact on distribution of the Earnout Shares. If the Parties are unable to reach agreement on such course of action and impact on or before the date specified by Big
Planet,&nbsp;Inc., for responding to its demand (including any extensions thereof granted by Big Planet,&nbsp;Inc.), then Buyer, at its election, may declare the occurrence of a BP Event by
written notice to Sellers; provided, that if Buyer accedes to the demand and Big Planet takes action to promote the service and increase the customer base of Buyer, then Buyer and Sellers shall
mutually agree on the date on which the BP Event shall be deemed to have occurred (the "Deemed Event") which shall not be less than four nor more than seven months following the date Big Planet
implements the action to promote the service. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Business</B></FONT><FONT SIZE=2>" means the operation of the real-time Internet Protocol communications network (RTIP Network) consisting of a
nationwide dedicated network of ILC equipment and leased telecommunications lines integrated through licensed software, applications that use the RTIP Network including, but not limited to,
I-Link One Number service, wholesale and retail distribution of RTIP Network service and applications, and also shall be deemed to include any of the following incidents of such business:
income, cash flow, operations, condition (financial or other), assets, anticipated revenues, prospects and liabilities. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Buyer Reports</B></FONT><FONT SIZE=2>" means the periodic reports of Buyer described in Section&nbsp;3.6. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Buyer Securities</B></FONT><FONT SIZE=2>" has the meaning set forth in Section&nbsp;1.3. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Closing</B></FONT><FONT SIZE=2>" means the consummation of the purchase and sale of the Acquired Assets under this Agreement, and
"</FONT><FONT SIZE=2><B>Closing Date</B></FONT><FONT SIZE=2>" is the date of the Closing, which shall be the date that is three business days following the date on which all of the items contemplated
by Section&nbsp;6.1 have been obtained or waived. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Code</B></FONT><FONT SIZE=2>" means the Internal Revenue Code of 1986, as amended. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Contract</B></FONT><FONT SIZE=2>" means any agreement, arrangement, bond, commitment, franchise, indemnity, indenture, instrument, lease, license or
understanding, whether or not in writing. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>CRS</B></FONT><FONT SIZE=2>" is Cohne, Rappaport&nbsp;&amp; Segal, P.C. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Disclosure Schedule</B></FONT><FONT SIZE=2>" means the Disclosure Schedule dated the date of this Agreement, as the same shall be amended from time to time up
and through the Closing, and delivered by Sellers to Buyer. The Sections of the Disclosure Schedule shall be numbered to correspond to the applicable Sections of this Agreement and, together with all
matters under each such heading, shall be deemed to qualify </FONT><FONT SIZE=2><I>only </I></FONT><FONT SIZE=2>that Section. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Distributor</B></FONT><FONT SIZE=2>" means a wholesale or retail distributor of services and applications sold in the Business under distributor agreements with
Sellers, whether written or oral, under which services and applications included in the Business are sold to other Persons. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Earnout Shares</B></FONT><FONT SIZE=2>" means 75,000 shares of the Buyer Securities to be held and disbursed in accordance with Section&nbsp;1.5. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Effective Date</B></FONT><FONT SIZE=2>" means the date on which each of the items specified in Section&nbsp;1.4 have been delivered as provided therein. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Employee Benefit Plan</B></FONT><FONT SIZE=2>" means any "employee benefit plan" (as such term is defined in ERISA Section&nbsp;3(3)) and any other material
employee benefit plan, program or arrangement of any kind.
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<A NAME="page_ke1803_1_4"> </A></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Employee Pension Benefit Plan</B></FONT><FONT SIZE=2>" has the meaning set forth in ERISA Section&nbsp;3(2). </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Employee Welfare Benefit Plan</B></FONT><FONT SIZE=2>" has the meaning set forth in ERISA Section&nbsp;3(1). </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Encumbrance</B></FONT><FONT SIZE=2>" means any claim, charge, easement, encumbrance, lease, covenant, security interest, lien, option, pledge, rights of others,
or restriction (whether on voting, sale, transfer, disposition or otherwise), whether imposed by agreement, understanding, law, equity or otherwise, except for any restrictions on transfer generally
arising under any applicable federal or state securities law. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Equity Securities</B></FONT><FONT SIZE=2>" means, with respect to any Party, the common stock and any other capital stock of the Party or other equity interest
in the Party or any securities or notes convertible into or
exchangeable for capital stock of or other equity interest in the Party or any other rights, warrants or options to acquire any of the foregoing securities of the Party. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>ERISA</B></FONT><FONT SIZE=2>" means the Employee Retirement Income Security Act of 1974, as amended, and the related regulations and published interpretations. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>ERISA Affiliate</B></FONT><FONT SIZE=2>" means each entity that is treated as a single employer with I-Link for purposes of Code Section&nbsp;414. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Escrow Agreement</B></FONT><FONT SIZE=2>" is the escrow agreement described in Section&nbsp;8.1(c). </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Excluded Assets</B></FONT><FONT SIZE=2>" means (a)&nbsp;cash, (b)&nbsp;cash equivalents, (c)&nbsp;the accounts receivable, billed and unbilled as of the
Effective Date, associated with the Customer Accounts, (d)&nbsp;any deposits or pre-payments made by Seller with respect to any of the Assigned Contracts, and (e)&nbsp;the personal
property, Contracts, Intellectual Property and other assets listed in Exhibit&nbsp;A. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Financial Statements</B></FONT><FONT SIZE=2>" has the meaning set forth in Section&nbsp;2.6. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>GAAP</B></FONT><FONT SIZE=2>" means generally accepted accounting principles in the United States, as in effect from time to time. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Gross Margin</B></FONT><FONT SIZE=2>" is revenue for the applicable period less variable carrier costs. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Governmental Entity</B></FONT><FONT SIZE=2>" means any government or any agency, bureau, board, commission, court, department, official, political subdivision,
tribunal or other instrumentality of any government, whether federal, state or local, domestic or foreign, including the Federal Communications Commission and state public utility and public service
commissions, and any industry self-regulatory or administrative agency, including the North American Numbering Plan Administrator. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Hazardous Substance</B></FONT><FONT SIZE=2>" means (but shall not be limited to) substances that are defined or listed in, or otherwise classified pursuant to,
any applicable Laws as "hazardous substances," "hazardous materials," "hazardous wastes" or "toxic substances," or any other formulation intended to define, list or classify substances by reason of
deleterious properties such as ignitibility, corrosivity, reactivity, radioactivity, carcinogenicity, reproductive toxicity or "EP toxicity," and petroleum and drilling fluids, produced waters and
other wastes associated with the exploration, development, or production of crude oil, natural gas or geothermal energy. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>I-Link Reports</B></FONT><FONT SIZE=2>" means the periodic reports of I-Link described in Section&nbsp;2.6. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Indemnifiable Claim</B></FONT><FONT SIZE=2>" means any Loss for or against which any party is entitled to indemnification under this Agreement; "Indemnified
Party" means the party entitled to indemnity hereunder; and "Indemnifying Party" means the party obligated to provide indemnification hereunder. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Intellectual Property</B></FONT><FONT SIZE=2>" means all (i)&nbsp;Patents, (ii)&nbsp;Know-how, (iii)&nbsp;Trademarks and
(iv)&nbsp;copyrights, copyright registrations and applications for registration, inventions, designs, industrial and utility models
<!-- ZEQ.=4,SEQ=7,EFW="2111608",CP="I-LINK INCORPORATED",DN="2",CHK=849133,FOLIO='4',FILE='DISK013:[03DEN3.03DEN1803]KE1803A.;11',USER='MBRADT',CD='20-MAY-2003;09:45' -->
<A NAME="page_ke1803_1_5"> </A>
(including registrations and applications for registration thereof), trade secrets and all other intellectual property rights whether registered or not, in each case which are licensed to or owned by
Sellers. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Know-how</B></FONT><FONT SIZE=2>" means all product specifications, processes, product designs, plans, ideas, concepts, manufacturing, engineering
and other manuals and drawings, technical information, data, research records, all promotional literature, customer and supplier lists and similar data and information, and all other confidential or
proprietary technical and business information that is owned by Sellers. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Knowledge</B></FONT><FONT SIZE=2>" has the meaning set forth in Section&nbsp;9.15. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Law</B></FONT><FONT SIZE=2>" means any constitutional provision, statute or other law, rule, regulation, or interpretation of any Governmental Entity and any
Order. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Loss</B></FONT><FONT SIZE=2>" means any action, cost, damage, disbursement, expense, liability, loss, deficiency, diminution in value, obligation, penalty or
settlement of any kind or nature, whether foreseeable or unforeseeable, including but not limited to, interest or other carrying costs, penalties, legal, accounting and other professional fees and
expenses incurred in the investigation, collection, prosecution and defense of claims and amounts paid in settlement, that may be imposed on or otherwise incurred or suffered by the specified person. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Management Agreement</B></FONT><FONT SIZE=2>" is the agreement identified in Section&nbsp;4.1. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Material Adverse Effect</B></FONT><FONT SIZE=2>" means an adverse effect that a reasonable person would attach importance to in evaluating the Party to which it
relates and the transactions herein contemplated. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Multiemployer Plan</B></FONT><FONT SIZE=2>" has the meaning set forth in ERISA Section&nbsp;3(37). </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Net Tax Benefit</B></FONT><FONT SIZE=2>" has the meaning set forth in Section&nbsp;8.4(c). </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Order</B></FONT><FONT SIZE=2>" means any decree, injunction, judgment, order, ruling, assessment or writ. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Party</B></FONT><FONT SIZE=2>" means a signatory to this Agreement and "</FONT><FONT SIZE=2><B>Parties</B></FONT><FONT SIZE=2>" means all the signatories to
this Agreement. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Patent</B></FONT><FONT SIZE=2>" means all patents and patent applications (including, without limitation, all reissues, divisions, continuations,
continuations-in-part, renewals and extensions of the foregoing), which are owned by Sellers or their Affiliates. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Permit</B></FONT><FONT SIZE=2>" means any license, permit, franchise, consent, registration, certificate of authority and other approval (including, without
limitation, those relating to Federal Communications Commission and state public service commission certifications and Carrier Identification Codes issued by the North American Numbering Plan
Administrator), or order, or any waiver of the foregoing, required to be issued by any Governmental Entity. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Person</B></FONT><FONT SIZE=2>" means an association, a corporation, an individual, a partnership, a trust or any other entity or organization, including a
Governmental Entity. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>PBGC</B></FONT><FONT SIZE=2>" means the Pension Benefit Guaranty Corporation. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Purchase Price</B></FONT><FONT SIZE=2>" has the meaning set forth in Section&nbsp;1.3. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Tax</B></FONT><FONT SIZE=2>" means any foreign, federal, state, county or local income, sales and use, excise, franchise, real and personal property, transfer,
gross receipt, capital stock, production, business and occupation, disability, employment, payroll, severance or withholding tax or charge imposed by any Governmental Entity, any interest and
penalties (civil or criminal) related thereto or to the nonpayment thereof, and any Loss in connection with the determination, settlement or litigation of any Tax liability.
<!-- ZEQ.=5,SEQ=8,EFW="2111608",CP="I-LINK INCORPORATED",DN="2",CHK=1003145,FOLIO='5',FILE='DISK013:[03DEN3.03DEN1803]KE1803A.;11',USER='MBRADT',CD='20-MAY-2003;09:45' -->
<A NAME="page_ke1803_1_6"> </A></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Tax Return</B></FONT><FONT SIZE=2>" means a report, return or other information required to be supplied to a Governmental Entity with respect to Taxes including,
where permitted or required, combined or consolidated returns for any group of entities that includes ILC. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Trademarks</B></FONT><FONT SIZE=2>" shall mean trademarks, service marks, trade names, trade dress, labels, logos and all other names and slogans associated with
any products or services, or embodying associated goodwill, whether or not registered, and any applications or registrations there for owned by Sellers. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Transaction Costs</B></FONT><FONT SIZE=2>" has the meaning set forth in Section&nbsp;9.12. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>WARN Act</B></FONT><FONT SIZE=2>" means the Worker Adjustment and Retraining Notification Act, 29 USC Section&nbsp;2101, et seq., and the rules and regulations
adopted there under. </FONT></P>

<P><FONT SIZE=2><A
NAME="ke1803_1.2._purchase_and_sale_of_assets."> </A>
<A NAME="toc_ke1803_6"> </A>
<BR></FONT><FONT SIZE=2><B>1.2.&nbsp;&nbsp;&nbsp;&nbsp;Purchase and Sale of Assets.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On and subject to the terms and conditions of this Agreement, the Buyer agrees to purchase from Sellers, and Sellers agrees to sell, transfer, convey, and deliver
to the Buyer, all of the Acquired Assets at the Closing for the consideration specified below in this Article&nbsp;1. </FONT></P>

<P><FONT SIZE=2><A
NAME="ke1803_1.3._purchase_price."> </A>
<A NAME="toc_ke1803_7"> </A>
<BR></FONT><FONT SIZE=2><B>1.3.&nbsp;&nbsp;&nbsp;&nbsp;Purchase Price.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subject to the terms and conditions of this Agreement, Buyer agrees to (i)&nbsp;except as otherwise provided herein, deliver to Sellers at the Closing 205,000
shares of the Series&nbsp;B Convertible Preferred Stock (the "Buyer Securities"), described in Exhibit&nbsp;C attached hereto, and (ii)&nbsp;assume at the Closing the Assumed Liabilities. The
Buyer will not assume or have any responsibility, however, with respect to any other
obligation or liability of Sellers or their Affiliates not included in the Assumed Liabilities. The $2,050,000 value of the Buyer Securities plus the value of the Assumed Liabilities is the "Purchase
Price". </FONT></P>

<P><FONT SIZE=2><A
NAME="ke1803_1.4_deliveries_and_effective_date."> </A>
<A NAME="toc_ke1803_8"> </A>
<BR></FONT><FONT SIZE=2><B>1.4&nbsp;&nbsp;&nbsp;&nbsp;Deliveries and Effective Date.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The date this Agreement is signed by all Parties is the "Effective Date." On the Effective Date, immediately following the execution of this Agreement: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;The
Parties shall deliver the instruments, certificates, and other items described in Sections 6.2 and 6.3 to CRS. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;The
Parties shall sign and deliver to one another the Management Agreement contemplated by Section&nbsp;4.1 and Transition Services Agreement attached as
Exhibit&nbsp;D. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;The
Parties shall sign and deliver to one another a license agreement of even date herewith pertaining to certain intellectual property that is not part of the Acquired
Assets. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="ke1803_1.5_time_and_place_of_closing."> </A>
<A NAME="toc_ke1803_9"> </A>
<BR></FONT><FONT SIZE=2><B>1.5&nbsp;&nbsp;&nbsp;&nbsp;Time and Place of Closing.    <BR>    </B></FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;The
Closing will take place at the offices of CRS in Salt Lake City, Utah, commencing at 10:00&nbsp;a.m. local time on the date specified for the Closing, or on such
other date as the Parties may mutually agree. At the Closing, CRS shall deliver to Buyer the items listed in Section&nbsp;6.2, to Sellers the items listed in Section&nbsp;6.3 (except for the
Earnout Shares), and to the agent named in the Escrow Agreement the Escrow Agreement and 25,000 shares of the Buyer Securities to be placed in escrow there under. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;If
no BP Event has occurred prior to the Closing, CRS shall deliver to Sellers at the Closing that number of Earnout Shares equal to the product obtained by multiplying
the total number of Earnout Shares by a fraction, the numerator of which is the number of full calendar months that have elapsed from and including January&nbsp;2003 through the calendar month
ending
<!-- ZEQ.=6,SEQ=9,EFW="2111608",CP="I-LINK INCORPORATED",DN="2",CHK=657454,FOLIO='6',FILE='DISK013:[03DEN3.03DEN1803]KE1803A.;11',USER='MBRADT',CD='20-MAY-2003;09:45' -->
<A NAME="page_ke1803_1_7"> </A>
immediately preceding the calendar month in which the Closing occurs, and the denominator of which is 14. Thereafter, so long as no BP Event has occurred, CRS shall deliver to Sellers on the first day
of each calendar month beginning with the month immediately following the month in which the Closing occurs, one-fourteenth (<SUP>1</SUP>/<SMALL>14</SMALL>) of the Earnout Shares until all Earnout
Shares have been delivered to Seller. If a BP Event occurs, CRS shall deliver to Sellers within 30&nbsp;days following the end of the Measurement Period (as defined for "N" below) that number of
Earnout Shares determined on the basis of the following formula: </FONT></P>
</UL>
<!-- User-specified TAGGED TABLE -->
<DIV ALIGN="RIGHT"><TABLE WIDTH="95%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="12%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2>N</FONT></TD>
<TD WIDTH="26%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="26%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="26%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="12%" VALIGN="CENTER"><FONT SIZE=2>M&nbsp;&nbsp;&nbsp;&nbsp;=&nbsp;&nbsp;&nbsp;&nbsp;A&nbsp;x</FONT></TD>
<TD WIDTH="10%" ALIGN="CENTER" VALIGN="CENTER"><HR NOSHADE></TD>
<TD WIDTH="26%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="26%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="26%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="12%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%" ALIGN="CENTER"><FONT SIZE=2>D</FONT></TD>
<TD WIDTH="26%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="26%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="26%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE></DIV>
<!-- end of user-specified TAGGED TABLE -->


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Where
M&nbsp;&nbsp;&nbsp;&nbsp;is the number of Earnout Shares to be delivered to Seller. </FONT></P>

<UL>
<UL>

<P><FONT SIZE=2>A&nbsp;&nbsp;&nbsp;&nbsp;is
the number of Earnout Shares that have not been delivered to Sellers as of the date of the BP Event. </FONT></P>

<P><FONT SIZE=2>N&nbsp;&nbsp;&nbsp;&nbsp;is
the lesser of: (i)&nbsp;actual cumulative gross margin pertaining to services provided and sold under the BP Agreement during the period (the "Measurement Period") beginning with
the first day of the month in which the BP Event or Deemed Event occurs, whichever is later, and continuing for a number of full calendar months equal to the number of months within the period
commencing with the month the BP Event occurs through February&nbsp;2004; and, (ii)&nbsp;the value for D. </FONT></P>

<P><FONT SIZE=2>D&nbsp;&nbsp;&nbsp;&nbsp;is
the sum of the assumed monthly gross margins during the Measurement Period, where the assumed gross margin in the first month is the lower of the gross margin under the BP Agreement
for the month of January&nbsp;2003 and the gross margin pertaining to services provided and sold under the BP Agreement for the month immediately preceding the month in which the BP Event occurs,
reduced by
three percent, and the assumed monthly gross margin in each successive month of the Measurement Period is three percent less than the assumed gross margin for the previous month. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;Any
of the Earnout Shares that are not delivered to Sellers under the provisions of Section&nbsp;1.5(b) by the later of March&nbsp;1, 2004 and 30&nbsp;days
following the end of the Measurement Period as defined for "N," above, shall be returned to the Buyer, cancelled, and treated for all purposes as a reduction of the Purchase Price. </FONT></P>

</UL>
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ke1803_article_ii._representat__ke102353"> </A>
<A NAME="toc_ke1803_10"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE II. REPRESENTATIONS AND WARRANTIES OF<BR>  ILC AND I-LINK    <BR>    </B></FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ILC and I-Link, jointly and severally as to each representation and warranty set forth in this Article&nbsp;II, represent, warrant and agree as
follows: </FONT></P>

<P><FONT SIZE=2><A
NAME="ke1803_2.1_organization."> </A>
<A NAME="toc_ke1803_11"> </A>
<BR></FONT><FONT SIZE=2><B>2.1&nbsp;&nbsp;&nbsp;&nbsp;Organization.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ILC is a corporation duly organized, validly existing, and in good standing under the laws of the state of Utah. I-Link is a corporation duly
organized, validly existing, and in good standing under the laws of the state of Florida. </FONT></P>

<P><FONT SIZE=2><A
NAME="ke1803_2.2_authorization_of_transaction."> </A>
<A NAME="toc_ke1803_12"> </A>
<BR></FONT><FONT SIZE=2><B>2.2&nbsp;&nbsp;&nbsp;&nbsp;Authorization of Transaction.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each of ILC and I-Link has full power and authority (including full corporate power and authority) to execute and deliver this Agreement and to
perform its obligations hereunder. The execution and delivery of this Agreement and the performance by Sellers and the consummation of the transactions contemplated hereunder have been duly authorized
by the respective boards of directors of ILC and I-Link and no other corporate proceedings on the part of ILC or I-Link are necessary to authorize this Agreement and the
transactions contemplated hereunder. Except as contemplated by Section&nbsp;4.5, no consent of any Person not a Party to this Agreement nor consent of or filing with (including any waiting period)
any Governmental Entity is required to be obtained or performed on the part of ILC to execute, deliver and perform its obligations hereunder. This Agreement constitutes the legally valid and binding
obligation of each of ILC and I-Link, enforceable against Sellers in accordance with its terms, except as such enforceability may be limited by bankruptcy, insolvency, reorganization,
moratorium and other similar laws and equitable principles relating to or limiting creditor's rights generally. </FONT></P>

<P><FONT SIZE=2>
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</FONT></P>

<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->

<P><FONT SIZE=2><A
NAME="page_kg1803_1_8"> </A> </FONT></P>

<!-- TOC_END -->

<P><FONT SIZE=2><A
NAME="kg1803_2.3_non-contravention."> </A>
<A NAME="toc_kg1803_1"> </A>
<BR></FONT><FONT SIZE=2><B>2.3&nbsp;&nbsp;&nbsp;&nbsp;Non-contravention.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except as described in Section&nbsp;2.3 of the Disclosure Schedule, neither the execution and the delivery of this Agreement, nor the consummation of the
transactions contemplated hereby (including performance by Sellers), will (a)&nbsp;violate any constitution, statute, regulation, rule, Order, decree, charge, or other restriction of any
Governmental Entity to which any of ILC and I-Link is subject or any provision of the charter or bylaws of ILC and I-Link or (b)&nbsp;conflict with, result in a breach of,
constitute a default under, result in the acceleration of, create in any party the right to accelerate, terminate, modify, or cancel, or require any notice under any agreement, contract, lease,
license, instrument or other arrangement to which any of ILC or I-Link is a party or by which it or they are bound or to which any of its or their assets is subject (or result in the
imposition of any Encumbrance upon any of its or their assets), except where the violation, conflict, breach, default, acceleration, termination, modification, cancellation, failure to give notice, or
Encumbrance could not reasonably be expected to have a Material Adverse Effect on any of ILC or I-Link or on the ability of the Parties to consummate the transactions contemplated by this
Agreement. Except as contemplated by Section&nbsp;4.5, ILC and I-Link do not need to give any notice to, make any filing with, or obtain any authorization, consent, or approval of any
Governmental Entity in order for the Parties to consummate the transactions contemplated by this Agreement, except where the failure to give notice, to file, or to obtain any authorization, consent or
approval could not reasonably be expected to have a Material Adverse Effect on any of ILC or I-Link or on the ability of the Parties to consummate the transactions contemplated by this
Agreement. </FONT></P>

<P><FONT SIZE=2><A
NAME="kg1803_2.4_permits;_compliance_with_law."> </A>
<A NAME="toc_kg1803_2"> </A>
<BR></FONT><FONT SIZE=2><B>2.4&nbsp;&nbsp;&nbsp;&nbsp;Permits; Compliance with Law.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except as disclosed in Section&nbsp;2.4 of the Disclosure Schedule, ILC holds all Permits required for the conduct of the Business and is operating in
compliance therewith and all such Permits are valid and in full force and effect, except where the failure to hold any such Permit or to operate in compliance therewith or the invalidity or
ineffectiveness thereof could not reasonably be expected to have a Material Adverse Effect on the Business, and no suspension, cancellation or termination of such Permits has been threatened or is
imminent. ILC is organized and has conducted the Business in compliance with all Laws applicable to it, except where the failure to comply with such Laws could not reasonably be expected to have a
Material Adverse Effect on the Business or the ability of the Parties to consummate the transactions contemplated by this Agreement. </FONT></P>

<P><FONT SIZE=2><A
NAME="kg1803_2.5_litigation;_orders."> </A>
<A NAME="toc_kg1803_3"> </A>
<BR></FONT><FONT SIZE=2><B>2.5&nbsp;&nbsp;&nbsp;&nbsp;Litigation; Orders.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except as set forth in Section&nbsp;2.5 of the Disclosure Schedule, there is no Order or Action pending or, to the Knowledge of Sellers, threatened against or
affecting any of ILC or I-Link, or any director, officer, agent, employee, consultant, or other Person acting on the behalf of any of ILC or I-Link, or any properties of any of
the foregoing, which (individually or in the aggregate) could reasonably be expected to have a Material Adverse Effect on the Business, or on the ability of the Parties to consummate the transactions
contemplated by this Agreement. There is no Order of any Governmental Entity outstanding against any of ILC or I-Link. There is no matter as to which ILC or I-Link has received
any notice, claim or assertion, or, to the Knowledge of Sellers, which otherwise has been threatened or is reasonably expected to be threatened or initiated, against or affecting any director,
officer, employee, agent or representative of any of ILC or I-Link or any other Person, nor to the Knowledge of ILC or any director or officer of I-Link, is there any
reasonable basis there for, in connection with which any such Person has or may reasonably be expected to have any right to be indemnified by ILC or I-Link.
<!-- ZEQ.=1,SEQ=11,EFW="2111608",CP="I-LINK INCORPORATED",DN="2",CHK=229634,FOLIO='8',FILE='DISK013:[03DEN3.03DEN1803]KG1803A.;11',USER='MBRADT',CD='20-MAY-2003;09:45' -->
<A NAME="page_kg1803_1_9"> </A></FONT></P>

<P><FONT SIZE=2><A
NAME="kg1803_2.6_periodic_reports."> </A>
<A NAME="toc_kg1803_4"> </A>
<BR></FONT><FONT SIZE=2><B>2.6&nbsp;&nbsp;&nbsp;&nbsp;Periodic Reports.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I-Link has delivered to Buyer its quarterly reports on form&nbsp;10-Q for the quarterly periods ended March&nbsp;31, June&nbsp;30,
and September&nbsp;30, 2002, and its annual report on Form&nbsp;10-K for the year ended December&nbsp;31, 2001, all as filed with the Securities and Exchange Commission under the
Securities Exchange Act of 1934, as amended. To the Knowledge of I-Link, each such report (a)&nbsp;does not contain any untrue statement of a material fact or omit to state a material
fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by the report, and (b)&nbsp;the
financial information presented in the report (the "Financial Statements") fairly presents in all material respects the financial condition, results of operations, and cash flows of I-Link
as of, and for, the periods presented in the report. </FONT></P>

<P><FONT SIZE=2><A
NAME="kg1803_2.7_subsequent_events."> </A>
<A NAME="toc_kg1803_5"> </A>
<BR></FONT><FONT SIZE=2><B>2.7&nbsp;&nbsp;&nbsp;&nbsp;Subsequent Events.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Except as described in Section&nbsp;2.7 of the Disclosure Schedule, since September&nbsp;30, 2002, there has not been: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Any
material adverse change in the Business, the operations or future prospects of the Business, or the Acquired Assets; </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Any
damage, destruction or loss, whether covered by insurance or not, materially and adversely affecting the Acquired Assets or the Business; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;Any
borrowing or lending of money or guarantee of any obligation by Sellers; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Any
amendment to or termination of any agreement which, if not so amended or terminated, would be required to be disclosed on the Disclosure Schedule; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;Any
disposition of any material properties or assets used in the Business; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp;&nbsp;&nbsp;&nbsp;Any
engagement by ILC in activities outside the ordinary course of the Business; or </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g)&nbsp;&nbsp;&nbsp;The
incurring of any liability (absolute or contingent) relating to the Business except liabilities incurred in the ordinary course of the Business. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="kg1803_2.8_employee_plans."> </A>
<A NAME="toc_kg1803_6"> </A>
<BR></FONT><FONT SIZE=2><B>2.8&nbsp;&nbsp;&nbsp;&nbsp;Employee Plans.    <BR>    </B></FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;2.8 of the Disclosure Schedule lists each Employee Benefit Plan that any of the Sellers or their Affiliates maintains or to which any of the
Sellers contributes or has any obligation to contribute. </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Each
such Employee Benefit Plan (and each related trust, insurance contract, or fund) has been maintained, funded and administered in accordance with the terms of such
Employee Benefit Plan and complies in form and in operation in all material respects with the applicable requirements of ERISA, the Code, and other applicable laws. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;All
required reports and descriptions (including annual reports (IRS Form&nbsp;5500), summary annual reports, and summary plan descriptions) have been timely filed
and/or distributed in accordance with the applicable requirements of ERISA and the Code with respect to each such Employee Benefit Plan.
The requirements of COBRA have been met in all material respects with respect to each such Employee Benefit Plan that is an Employee Welfare Benefit Plan subject to COBRA. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;All
contributions (including all employer contributions and employee salary reduction contributions) which are due have been made within the time periods prescribed by
ERISA and the Code to each such Employee Benefit Plan that is an Employee Pension Benefit Plan and all contributions for any period ending on or before the Effective Date which are not yet due have
been made to each such Employee Pension Benefit Plan or accrued in accordance with the past
<!-- ZEQ.=2,SEQ=12,EFW="2111608",CP="I-LINK INCORPORATED",DN="2",CHK=77777,FOLIO='9',FILE='DISK013:[03DEN3.03DEN1803]KG1803A.;11',USER='MBRADT',CD='20-MAY-2003;09:45' -->
<A NAME="page_kg1803_1_10"> </A>
custom and practice of the Sellers and their Affiliates. All premiums or other payments for all periods ending on or before the Effective Date have been paid with respect to each such Employee Benefit
Plan that is an Employee Welfare Benefit Plan. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Each
such Employee Benefit Plan which is intended to meet the requirements of a "qualified plan" under Code &sect;401(a), has received a determination from the
Internal Revenue Service that such Employee Benefit Plan is so qualified, and the none of the directors or officers of Sellers is aware of any facts or circumstances that could adversely affect the
qualified status of any such Employee Benefit Plan. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;The
market value of assets under each such Employee Benefit Plan which is an Employee Pension Benefit Plan equals or exceeds the present value of all vested and
non-vested liabilities there under (determined in accordance with then current funding assumptions). </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp;&nbsp;&nbsp;&nbsp;With
respect to each Employee Benefit Plan that any of the Sellers and any ERISA Affiliate maintains, to which any of them contributes, or has any obligation to
contribute, or with respect to which any of them has any material liability or potential liability: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;No
such Employee Benefit Plan that is an Employee Pension Benefit Plan has been completely or partially terminated or been the subject of a Reportable Event as to which
notices would be required to be filed with the PBGC. No proceeding by the PBGC to terminate any such Employee Pension Benefit Plan has been instituted or, to the Knowledge of Sellers, threatened. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;There
have been no Prohibited Transactions with respect to any such Employee Benefit Plan. No fiduciary has any liability for material breach of fiduciary duty or any
other material failure to act or comply in connection with the administration or investment of the assets of any such Employee Benefit Plan. No action, suit, proceeding, hearing, or investigation with
respect to the administration or the investment of the assets of any such Employee Benefit Plan (other than routine claims for benefits) is pending or, to the Knowledge of Sellers, threatened. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;None
of the Sellers has incurred any material liability (whether known or unknown, whether asserted or unasserted, whether absolute or contingent, whether accrued or
unaccrued, whether liquidated or unliquidated, and whether due or to become due) to the PBGC (other than with respect to PBGC premium payments not yet due) or otherwise under Title IV of ERISA
(including any withdrawal liability as defined in ERISA &sect;4201) or under the Code with respect to any such Employee Benefit Plan which is an Employee Pension Benefit Plan, or under COBRA
with respect to any such Employee Benefit Plan which is an Employee Welfare Benefit Plan. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g)&nbsp;&nbsp;&nbsp;None
of the Sellers and any ERISA Affiliate contributes to, has any obligation to contribute to, or has any material liability (whether known or unknown, whether
asserted or unasserted, whether absolute or contingent, whether accrued or unaccrued, whether liquidated or unliquidated, and whether due or to become due), including any withdrawal liability (as
defined in ERISA &sect;4201), under or with respect to any Multiemployer Plan. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h)&nbsp;&nbsp;&nbsp;None
of the Sellers maintains, contributes to, or has an obligation to contribute to, or has any material liability or potential liability with respect to, any Employee
Welfare Benefit Plan providing medical, health, or life insurance or other welfare-type benefits for current or future retired or terminated employees of the Sellers (or any spouse or
other dependent thereof) other than in accordance with COBRA.
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<A NAME="page_kg1803_1_11"> </A></FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="kg1803_2.9_environmental_regulation,_etc."> </A>
<A NAME="toc_kg1803_7"> </A>
<BR></FONT><FONT SIZE=2><B>2.9&nbsp;&nbsp;&nbsp;&nbsp;Environmental Regulation, Etc.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With respect to environmental matters, Sellers: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Have
no liability under any applicable Law or common law cause of action relating to or arising from environmental conditions on property leased, used or operated by
Sellers that could reasonably be expected to have a Material Adverse Effect on the financial condition of Sellers and any property leased, used or operated by Sellers, and any facilities and
operations of Sellers thereon have at all times in the past complied with, presently comply with and will continue to comply with all applicable environmental and health and safety Laws to the extent
that failure to comply could reasonably be expected to have a Material Adverse Effect on Sellers or the Business; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Has
never entered into or been subject to any judgment, consent decree, compliance Order, or administrative Order with respect to any environmental or health and safety
matter or received any
request for information, notice, demand letter, administrative inquiry, or formal or informal complaint or claim with respect to any environmental or health and safety matter or the enforcement of any
environmental Law, </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;Has
no reason to believe that any of the items enumerated in clause&nbsp;(b) of this Section will be forthcoming, and </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Has
never sent waste containing any Hazardous Substance to any location for storage, treatment or disposal. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="kg1803_2.10_employment_practices."> </A>
<A NAME="toc_kg1803_8"> </A>
<BR></FONT><FONT SIZE=2><B>2.10&nbsp;&nbsp;&nbsp;&nbsp;Employment Practices.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Neither Seller is a party to, or in the process of negotiating, any collective bargaining or labor agreement or union contract. There is no </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Charge,
complaint or suit pending or, to the Knowledge of Sellers, threatened against either Seller respecting employment, hiring for employment, terminating from
employment, employment practices, employment discrimination, terms and conditions of employment, safety, wrongful termination, or wages and hours; </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Unfair
labor practice charge or complaint pending or, to the Knowledge of Sellers, threatened against, or decision or Order in effect and binding on, either Seller
before the National Labor Relations Board; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;Grievance
or arbitration proceeding arising out of or under collective bargaining agreements pending or, to the Knowledge of Sellers, threatened against either Seller; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Strike,
labor dispute, slow-down, work stoppage or other interference with work pending or, to the Knowledge of Sellers, threatened against either Seller; or </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;To
the Knowledge of Sellers, union organizing activities or union representation question threatened or existing with respect to any groups of employees of either
Seller. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="kg1803_2.11_taxes."> </A>
<A NAME="toc_kg1803_9"> </A>
<BR></FONT><FONT SIZE=2><B>2.11&nbsp;&nbsp;&nbsp;&nbsp;Taxes.    <BR>    </B></FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;ILC
and I-Link have filed, or will have filed prior to the Effective Date, all Tax Returns that each was required to file as of the Effective Date. All such
Tax Returns were correct and complete in all material respects. All Taxes owed by either ILC or I-Link (whether or not shown on any Tax Return) have been paid. Except as specified in
Section&nbsp;2.11 of the Disclosure Schedule, neither ILC nor I-Link is currently the beneficiary of any extension of time within which to file any Tax Return and has not requested such
an extension. No claim has ever been made by an authority in a jurisdiction where ILC or I-Link does not file Tax Returns that it is or may be subject to taxation by that jurisdiction.
There is no Encumbrance on any of the Acquired Assets that arose in
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<A NAME="page_kg1803_1_12"> </A>
connection with any failure (or alleged failure) to pay any Tax. ILC and I-Link have withheld and paid all Taxes required to have been withheld and paid in connection with amounts paid or
owing to any employee, independent contractor, creditor, stockholder or other Person. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Neither
ILC nor I-Link has been a member of an Affiliated Group filing a consolidated Tax Return, other than a group the common parent of which is
I-Link. The Affiliated Group that includes Sellers has filed all income Tax Returns that it was required to file for each taxable period during which Sellers were members of the group. All
such Tax Returns were correct and complete in all respects. All income Taxes owed by such Affiliated Group (whether or not shown on any Tax Return) have been paid for each taxable period during which
Sellers were members of the group. None of the directors or officers of Sellers, expects any Governmental Entity to assess any additional income Taxes against the Affiliated Group for any taxable
period during which Sellers were members of the group. There is no dispute or claim concerning any income Tax liability of the Affiliated Group for any taxable period during which Sellers were members
of the group either (a)&nbsp;claimed or raised by any Governmental Entity in writing, or (b)&nbsp;as to which Sellers, have Knowledge. Except as disclosed in Section&nbsp;2.11 of the Disclosure
Schedule, the Affiliated Group has not waived any statute of limitations in respect of any income Taxes or agreed to any extension of time with respect to an income Tax assessment or deficiency for
any taxable period during which Sellers were members of the group. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;The
tax returns of the Affiliated Group have never been audited by a Governmental Entity, nor are any such audits in process or pending. The Affiliated Group has
disclosed on its federal income tax returns all positions taken therein that could give rise to a substantial understatement penalty within the meaning of Code Section&nbsp;6662. No consent to the
application of Code Section&nbsp;341 has been filed with respect to any of the Acquired Assets (collapsible corporation). Books and records exist and are readily available to support tax returns for
which the statute of limitations has not yet expired. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="kg1803_2.12_title_to_assets."> </A>
<A NAME="toc_kg1803_10"> </A>
<BR></FONT><FONT SIZE=2><B>2.12&nbsp;&nbsp;&nbsp;&nbsp;Title to Assets.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sellers will have at Closing good record and marketable fee title to all the Acquired Assets, free and clear of all Encumbrances, except for the following
Encumbrances, none of which (except for the Encumbrance described in clause&nbsp;(c)) could reasonably be expected to have a Material Adverse Effect on ILC: (a)&nbsp;the lien of current taxes not
yet due and payable, (b)&nbsp;such imperfections of title, liens and easements as do not materially detract from the value of or interfere with the value or the present or presently contemplated
future use of the properties subject thereto or affected thereby, or otherwise materially impair the present or presently contemplated future business operations at or with such properties, and
(c)&nbsp;liens securing debt which is reflected on the most recent balance sheet included in the Financial Statements. All of the leases necessary in any material respect for the operation of the
Business are valid, subsisting and enforceable and afford peaceful and undisturbed possession of the subject matter of the lease, and no material default by Sellers exists under any of the provisions
thereof. </FONT></P>

<P><FONT SIZE=2><A
NAME="kg1803_2.13_intellectual_property."> </A>
<A NAME="toc_kg1803_11"> </A>
<BR></FONT><FONT SIZE=2><B>2.13&nbsp;&nbsp;&nbsp;&nbsp;Intellectual Property.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sellers have exclusive ownership of, or licenses to use, all Intellectual Property used, or to be used, in the Business. Except as described in
Section&nbsp;2.13 of the Disclosure Schedule, there are no claims or demands of any other Person pertaining to any of such Intellectual Property and no proceedings have been instituted, or are
pending or, to the Knowledge of Sellers, threatened, which challenge the rights of Sellers in respect thereof. ILC has the right to use, free and clear of claims or rights of other Persons, all
Patents and Know-how, designs, manufacturing or other processes, computer software (subject to applicable licenses), systems, surveys, data compilations, research results, and other
information required for or incident to the Business as presently conducted or contemplated, except
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<A NAME="page_kg1803_1_13"> </A>
where the failure to have such a right would not have a Material Adverse Effect on the Business. All Patents, Trademarks and registered copyrights that are owned by, or licensed to, Sellers and used
or to be used by ILC in the Business are listed in Section&nbsp;2.13 of the Disclosure Schedule. All of such Patents, Trademarks and registered copyrights have been duly registered in, filed in, or
issued by, the United States Patent and Trademark Office, the United States Register of Copyrights, or the corresponding offices of other jurisdictions as identified in Section&nbsp;2.13 of the
Disclosure Schedule, have been properly maintained and renewed in accordance with all applicable provisions of law in the United States and each such jurisdiction, and are valid and in full force and
effect. All such Trademarks are in commercial use in the Business. All licenses or other agreements under which ILC is granted rights in Intellectual Property used in the Business are listed in
Section&nbsp;2.13 of the Disclosure Schedule. Except as set forth in Section&nbsp;2.13 of the Disclosure Schedule, all said licenses or other agreements are in full force and effect and there is
no default by any party thereto. To the Knowledge of Sellers, the Business, activities, services and applications of ILC do not infringe any Patent or other Intellectual Property of any other Person,
except where such infringement would not have a Material Adverse Effect on ILC or the Business. Except as described in Section&nbsp;2.13 of the Disclosure Schedule, no Action charging ILC with
infringement of any adversely held Intellectual Property has been filed or is, to the Knowledge of Sellers, threatened to be filed. Sellers have not made unauthorized use of any confidential
information or trade secrets of any Person, including without limitation any former employer of any past or present employee of Sellers. Except as described in Section&nbsp;2.13 of the Disclosure
Schedule, neither ILC nor, to the Knowledge of Sellers, any of its employees have any agreements or arrangements with any Persons other than Sellers related to confidential information or trade
secrets of such Persons or restricting in any way any such employee's engagement in the Business. </FONT></P>

<P><FONT SIZE=2><A
NAME="kg1803_2.14_assigned_contracts."> </A>
<A NAME="toc_kg1803_12"> </A>
<BR></FONT><FONT SIZE=2><B>2.14&nbsp;&nbsp;&nbsp;&nbsp;Assigned Contracts.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;2.14 of the Disclosure Schedule contains a true, complete and accurate list, categorized by subject matter, of the following Assigned Contracts to
which Sellers are a party: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Purchase
Orders and sale orders, and all agreements to or with each customer or supplier for the sale of products or services; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;All
Contracts for construction or for the purchase of equipment, machinery and other items; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;All
Contracts relating to the rental or use of equipment, other personal property or fixtures; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;All
Contracts with Distributors; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;All
Contracts pertaining to the licensing or use of computer software that is used or useful in the Business; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp;&nbsp;&nbsp;&nbsp;Each
Contract upon which the Business is substantially dependent or which is otherwise material to the Business; and </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g)&nbsp;&nbsp;&nbsp;All
other Contracts affecting the Business, except those which: (A)&nbsp;are cancelable on 30&nbsp;days' or less notice without any penalty or other financial
obligation, or (B)&nbsp;if not so cancelable, involve annual aggregate payments by or to Sellers of $25,000 or less. </FONT></P>

</UL>

<P><FONT SIZE=2>Except
as set forth in Section&nbsp;2.14 of the Disclosure Schedule, (i)&nbsp;each Contract was entered into in the ordinary course of the Business, (ii)&nbsp;is in full force and effect on the
date of this Agreement and is valid, binding and enforceable in accordance with its terms, (iii)&nbsp;Sellers are not in material breach or default under any of the Contracts and has not received
any notice or claim of any such breach or default from any Person, (iv)&nbsp;to the Knowledge of Sellers, the relationship of Sellers with the Persons who are parties to the Contracts is good and
there has been no expression of any intention to </FONT></P>

<P><FONT SIZE=2>
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</FONT></P>

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<P><FONT SIZE=2><A
NAME="page_ki1803_1_14"> </A> </FONT></P>

<!-- TOC_END -->

<P><FONT SIZE=2>
terminate or materially modify any such relationships, (v)&nbsp;to the Knowledge of Sellers, there is no breach or default under any Contract by any other Person who is a party thereto, which could
reasonably be expected to have a Material Adverse Effect on the Business, (vi)&nbsp;to the Knowledge of Sellers, no event or action has occurred, is pending or is threatened, which, after the giving
or receipt of notice, and/or passage of time or otherwise, could constitute or result in any such breach or default by Sellers or any other Person who is a party under any of the Contracts, which
would have a Material Adverse Effect on the Business, and (vii)&nbsp;no material amount claimed to be payable to Sellers under any of the Contracts is being disputed by any Person who is a party
thereto. Except as described in Section&nbsp;2.14 of the Disclosure Schedule, Sellers have the contractual right to terminate each Contract between Sellers and a Distributor by giving no more than
90&nbsp;days prior written notice of termination without risk of incurring a Loss, except as limited by any applicable Law. True and correct copies of each document or instrument set forth on the
Disclosure Schedule pursuant to this Section&nbsp;2.14 have been made available to Buyer. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_2.15_no_brokers."> </A>
<A NAME="toc_ki1803_1"> </A>
<BR></FONT><FONT SIZE=2><B>2.15&nbsp;&nbsp;&nbsp;&nbsp;No Brokers.    <BR>    </B></FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sellers have no liability or obligation to pay any fees or commissions to any broker, finder, agent, commercial banker or other Person with respect to this
Agreement or the transactions contemplated by this Agreement. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_2.16_warranties."> </A>
<A NAME="toc_ki1803_2"> </A>
<BR></FONT><FONT SIZE=2><B>2.16&nbsp;&nbsp;&nbsp;&nbsp;Warranties.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sellers will have no material liability after the Effective Date pursuant to the terms of express written warranties in favor of its customers, which is not fully
covered by insurance or reserved on the Financial Statements relating to any service or application distributed or sold by ILC prior to the Effective Date. ILC's standard terms and conditions of sale,
including warranties, are included in Section&nbsp;2.16 of the Disclosure Schedule. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_2.17_investment_intent."> </A>
<A NAME="toc_ki1803_3"> </A>
<BR></FONT><FONT SIZE=2><B>2.17&nbsp;&nbsp;&nbsp;&nbsp;Investment Intent.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sellers are accredited investors within the meaning of Rule&nbsp;501(a)(3) of Regulation&nbsp;D promulgated under the Securities Act of 1933, as amended, and
are acquiring the Buyer Securities for their own respective accounts for investment purposes only and not with a view to or for sale in connection with the distribution thereof. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ki1803_article_iii._representations_and_warranties_of_buyer"> </A>
<A NAME="toc_ki1803_4"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE III. REPRESENTATIONS AND WARRANTIES OF BUYER    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Buyer represents, warrants and agrees as follows: </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_3.1_organization_and_related_matters."> </A>
<A NAME="toc_ki1803_5"> </A>
<BR></FONT><FONT SIZE=2><B>3.1&nbsp;&nbsp;&nbsp;&nbsp;Organization and Related Matters.    <BR>    </B></FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Buyer is a corporation duly organized, validly existing and in good standing under the laws of the state of Delaware. Buyer has all necessary corporate power and
authority to carry on its business as now being conducted. Buyer has the necessary corporate power and authority to execute, deliver, and perform this Agreement and the transactions contemplated
hereby. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_3.2_capitalization."> </A>
<A NAME="toc_ki1803_6"> </A>
<BR></FONT><FONT SIZE=2><B>3.2&nbsp;&nbsp;&nbsp;&nbsp;Capitalization.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The entire authorized capital stock of Buyer consists of (a)&nbsp;100,000,000 shares of common tock, $0.0001 par value, of which only 5,930,262 shares are
issued and outstanding, and (b)&nbsp;15,000,000 shares of preferred stock, $0.0001 par value, of which (i)&nbsp;1,870,000 are designated Series&nbsp;A 8% cumulative convertible preferred stock
with a liquidation value of $3,740,000, and (ii)&nbsp;1,234,500 are designated Series&nbsp;B 8% cumulative convertible preferred stock, of which 563,800 shares are issued and outstanding with a
liquidation value of $5,638,000. All of the issued and outstanding shares of common stock,
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<A NAME="page_ki1803_1_15"> </A>
Series&nbsp;A 8% cumulative convertible preferred stock, and Series&nbsp;B 8% cumulative convertible preferred stock have been duly authorized and are validly issued, fully paid, and
non-assessable and were issued in conformity with applicable Laws. Except as provided above in this Section&nbsp;3.2, and except as described in Buyer's Reports, there are no Equity
Securities and no outstanding or authorized options, warrants, purchase rights, subscription rights, conversion rights, exchange rights, or other rights, contracts, agreements or commitments that
could require Buyer to issue, sell, or otherwise cause to become outstanding any of its authorized but unissued Equity Securities. There are no outstanding or authorized stock appreciation, phantom
stock, profit participation, or similar rights with respect to Buyer. There are no preemptive rights in respect of any Equity Securities of Buyer. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_3.3_authorization."> </A>
<A NAME="toc_ki1803_7"> </A>
<BR></FONT><FONT SIZE=2><B>3.3&nbsp;&nbsp;&nbsp;&nbsp;Authorization.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Buyer has full power and authority (including full corporate power and authority) to execute and deliver this Agreement and to perform its obligations hereunder.
The execution and delivery of this Agreement and the performance by Buyer and the consummation of the transactions contemplated hereunder have been duly authorized by the board of directors of Buyer
and no other corporate proceedings on the part of Buyer are necessary to authorize this Agreement and the transactions contemplated hereunder. Except as contemplated by Section&nbsp;4.5, no consent
of any Person not a Party to this Agreement nor consent of or filing with (including any waiting period) any Governmental Entity is required to be obtained or performed on the part of Buyer to
execute, deliver and perform its obligations hereunder. This Agreement constitutes the legally valid and binding obligation of Buyer, enforceable against Buyer in accordance with its terms, except as
such enforceability may be limited by bankruptcy, insolvency, reorganization, moratorium and other similar laws and equitable principles relating to or limiting creditor's rights generally. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_3.4_non-contravention."> </A>
<A NAME="toc_ki1803_8"> </A>
<BR></FONT><FONT SIZE=2><B>3.4&nbsp;&nbsp;&nbsp;&nbsp;Non-contravention.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Neither the execution and the delivery of this Agreement, nor the consummation of the transactions contemplated hereby (including performance by Buyer), will
(a)&nbsp;violate any constitution, statute, regulation, rule, Order, decree, charge, or other restriction of any Governmental Entity to which Buyer is subject or any provision of the charter or
bylaws of Buyer or (b)&nbsp;conflict with, result in a breach of, constitute a default under, result in the acceleration of, create in any party the right to accelerate, terminate, modify, or
cancel, or require any notice under any agreement, contract, lease, license, instrument or other arrangement to which Buyer is a party or by which it is bound or to which any of its assets is subject
(or result in the imposition of any Encumbrance upon any of its assets), except where the violation, conflict, breach, default, acceleration, termination, modification, cancellation, failure to give
notice, or Encumbrance could not reasonably be expected to have a Material Adverse Effect on Buyer or on the ability of the Parties to consummate the transactions contemplated by this Agreement.
Except as contemplated by Section&nbsp;4.5, Buyer does not need to give any notice to, make any filing with, or obtain any authorization, consent, or approval of any Governmental Entity in order for
the Parties to consummate the transactions contemplated by this Agreement, except where the failure to give notice, to file, or to obtain any authorization, consent or approval could not reasonably be
expected to have a Material Adverse Effect on Buyer or on the ability of the Parties to consummate the transactions contemplated by this Agreement. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_3.5_legal_proceedings."> </A>
<A NAME="toc_ki1803_9"> </A>
<BR></FONT><FONT SIZE=2><B>3.5&nbsp;&nbsp;&nbsp;&nbsp;Legal Proceedings.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There is no Order or Action pending or to the Knowledge of Buyer, threatened against Buyer that individually or when aggregated with one or more other Actions has
or might reasonably be expected to have a Material Adverse Effect on the ability of the Parties to consummate the transactions contemplated by this Agreement.
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<A NAME="page_ki1803_1_16"> </A></FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_3.6_periodic_reports."> </A>
<A NAME="toc_ki1803_10"> </A>
<BR></FONT><FONT SIZE=2><B>3.6&nbsp;&nbsp;&nbsp;&nbsp;Periodic Reports.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Buyer has delivered to Sellers its quarterly reports on form&nbsp;10-QSB for the quarterly periods ended March&nbsp;31, June&nbsp;30, and
September&nbsp;30, 2002, and its annual report on Form&nbsp;10-KSB for the year ended December&nbsp;31, 2001, all as filed with the Securities and Exchange Commission under the
Securities Exchange Act of 1934, as amended. To the Knowledge of Buyer, each such report (a)&nbsp;does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by the report, and (b)&nbsp;the financial information presented in the report fairly presents in all material respects the
financial condition, results of operations, and cash flows of Buyer as of, and for, the periods presented in the report. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_3.7_buyer_securities."> </A>
<A NAME="toc_ki1803_11"> </A>
<BR></FONT><FONT SIZE=2><B>3.7&nbsp;&nbsp;&nbsp;&nbsp;Buyer Securities.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Buyer Securities to be issued to Sellers to purchase the Acquired Assets at the Closing shall be, when issued, duly authorized and validly issued, fully paid,
and non-assessable, and not issued in violation of the preemptive or other rights of any Person. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_3.8_no_brokers."> </A>
<A NAME="toc_ki1803_12"> </A>
<BR></FONT><FONT SIZE=2><B>3.8&nbsp;&nbsp;&nbsp;&nbsp;No Brokers.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Buyer does not have any liability or obligation to pay any fees or commissions to any broker, finder, agent, commercial banker or other Person with respect to
this Agreement or the transactions contemplated by this Agreement. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ki1803_article_iv._covenants_with_res__art03181"> </A>
<A NAME="toc_ki1803_13"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE IV. COVENANTS WITH RESPECT TO CONDUCT OF<BR>  BUSINESS PRIOR TO THE CLOSING    <BR>    </B></FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_4.1_access_and_control."> </A>
<A NAME="toc_ki1803_14"> </A></FONT> <FONT SIZE=2><B>4.1&nbsp;&nbsp;&nbsp;&nbsp;Access and Control.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to the Closing, ILC shall, and the I-Link shall cause ILC to, authorize and permit Buyer and its representatives (which term shall be deemed to
include its independent accountants and counsel) to have reasonable access during normal business hours, upon reasonable notice and in such manner as will not unreasonably interfere with the business
activities of Sellers, to all of the properties, books, records, operating instructions and procedures, and all other information with respect to the Business as Buyer may from time to time reasonably
request, and to make copies of such books, records and other documents and to discuss the Business with such other Persons, including, without limitation, the directors, officers, employees,
accountants, counsel, suppliers, customers, and creditors of Sellers, as Buyer considers necessary or appropriate for the purposes of familiarizing itself with the Business and obtaining any necessary
Approvals of or Permits for the transactions contemplated by this Agreement. Concurrently with the signing of this Agreement the Buyer and Sellers shall enter into the
Management Agreement in the form attached hereto as Exhibit&nbsp;E, pursuant to which Buyer will assume management of certain aspects of the Business as provided in said agreement, and Sellers agree
Buyer shall have the right to use the Acquired Assets during the term of the Management Agreement to provide services to Buyer's customers, and all such customers and accounts receivable from such
customers shall be the exclusive property of Buyer notwithstanding any provision contained in the Management Agreement. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_4.2_material_adverse_changes."> </A>
<A NAME="toc_ki1803_15"> </A>
<BR></FONT><FONT SIZE=2><B>4.2&nbsp;&nbsp;&nbsp;&nbsp;Material Adverse Changes.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to the Closing, Sellers will promptly notify Buyer of any event of which it or they obtains Knowledge which has had or could reasonably be expected to have
a Material Adverse Effect on the Business or which if known as of the date hereof would have been required to be disclosed to Buyer.
<!-- ZEQ.=3,SEQ=19,EFW="2111608",CP="I-LINK INCORPORATED",DN="2",CHK=915343,FOLIO='16',FILE='DISK013:[03DEN3.03DEN1803]KI1803A.;10',USER='MBRADT',CD='20-MAY-2003;09:45' -->
<A NAME="page_ki1803_1_17"> </A></FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_4.3_conduct_of_the_business."> </A>
<A NAME="toc_ki1803_16"> </A>
<BR></FONT><FONT SIZE=2><B>4.3&nbsp;&nbsp;&nbsp;&nbsp;Conduct of the Business.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prior to the Closing, Sellers agree with and for the benefit of Buyer that they shall not without the prior consent in writing of Buyer, which may not be
unreasonably withheld: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Except
as required by their terms, amend, terminate, renew or renegotiate any Contract included in the Acquired Assets or default (or take or omit to take any action
that, with or without the giving of notice or passage of time, would constitute a default) in any of its obligations under any Contract included in the Acquired Assets or take any action that would
jeopardize the continuance of its material supplier or customer relationships; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Terminate,
amend or fail to renew any existing insurance coverage; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;Terminate
or fail to renew or preserve any Permits; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Other
than as permitted by the Management Agreement or in the ordinary course of the Business, incur or agree to incur any obligation or liability (absolute or
contingent) related to the Business that
individually calls for payment by ILC of more than $25,000 in any specific case or $250,000 in the aggregate; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;Sell,
transfer, mortgage, encumber or otherwise dispose of any Acquired Assets or any liabilities, except (i)&nbsp;for dispositions of property not greater than $5,000
in the aggregate, (ii)&nbsp;in the ordinary course of the Business, or (iii)&nbsp;as contemplated by the Management Agreement; </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp;&nbsp;&nbsp;&nbsp;Dispose
of or permit to lapse any rights to the use of any Intellectual Property included in the Acquired Assets or subject to the License Agreement or dispose of or
disclose any such Intellectual Property not a matter of public knowledge; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g)&nbsp;&nbsp;&nbsp;Make
any Tax election or make any change in any method or period of accounting or in any accounting policy, practice or procedure; or </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h)&nbsp;&nbsp;&nbsp;Agree
to or make any commitment to take any actions prohibited by this Section&nbsp;4.3. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="ki1803_4.4_notification_of_certain_matters."> </A>
<A NAME="toc_ki1803_17"> </A>
<BR></FONT><FONT SIZE=2><B>4.4&nbsp;&nbsp;&nbsp;&nbsp;Notification of Certain Matters.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each Party shall give prompt notice to the other Parties of (a)&nbsp;the occurrence, or failure to occur, of any event that would be likely to cause any of its
representations or warranties contained in this Agreement to be untrue or inaccurate in any material respect at any time from the date of this Agreement to the Closing Date, and (b)&nbsp;any failure
of the Party to comply with or satisfy, in any material respect, any covenant, condition or agreement to be complied with or satisfied by it under this Agreement. No such notification shall affect the
representations or warranties of the Parties or the conditions to their respective obligations hereunder. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_4.5_consents"> </A>
<A NAME="toc_ki1803_18"> </A>
<BR></FONT><FONT SIZE=2><B>4.5&nbsp;&nbsp;&nbsp;&nbsp;Consents    <BR>    </B></FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Sellers
and Buyer each agree to cooperate and use their best efforts to obtain all Approvals from all third parties (including Governmental Entities) that may be
necessary to consummate the transactions contemplated by this Agreement. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Immediately
following the Effective Date, Buyer shall, with the reasonable assistance of and in consultation with Sellers, prepare and file, or cause to be prepared and
filed, any and all applications necessary to obtain the Approval of all relevant Governmental Entities for Buyer to purchase the Acquired Assets and operate the Business. Buyer and Sellers shall
prosecute such applications with all reasonable diligence and otherwise use their reasonable best efforts (including, with respect to Buyer, providing financial assurance to a Governmental Entity, to
the extent required) to obtain grants of approval as expeditiously as practicable. Each of Buyer and Sellers shall bear their own expenses of prosecuting such applications; provided, that Buyer shall
bear all
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<A NAME="page_ki1803_1_18"> </A>
fees payable by Buyer and/or Sellers to any Governmental Entity and local counsel fees, where necessary as determined in the sole discretion of Buyer, in connection with the filing and prosecution of
the applications necessary to obtain such approvals. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;In
the event the North American Numbering Plan Administrator fails or refuses to transfer control of the Carrier Identification Codes directly from Sellers to Buyer,
(i)&nbsp;Sellers agree to transfer the Carrier Identification Codes to a subsidiary of I-Link that has no assets, liabilities, or business operations, (ii)&nbsp;agree after such
transfer to sell all of the capital stock of such subsidiary to Buyer for no consideration in addition to the Purchase Price, (iii)&nbsp;use its best efforts to obtain approval from the North
American Numbering Plan Administrator for transfer of control of the Carrier Identification Codes resulting from the sale of the subsidiary stock to Buyer, and (iv)&nbsp;upon obtaining such approval
transfer and convey the capital stock of such subsidiary to Buyer. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Sellers
and Buyer each agree to cooperate and use their best efforts to obtain all Approvals of third parties with respect to all material Assigned Contracts that may be
necessary or which may be reasonably requested by Buyer to consummate the transactions contemplated by this Agreement. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="ki1803_4.6_preservation_of_the__ki102083"> </A>
<A NAME="toc_ki1803_19"> </A>
<BR></FONT><FONT SIZE=2><B>4.6&nbsp;&nbsp;&nbsp;&nbsp;Preservation of the Business Prior to the Closing.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the period beginning on the date hereof and ending on the Closing Sellers will use their respective best efforts to preserve the Business and to preserve
the goodwill of customers, suppliers, and others having business relations with Sellers. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_4.7_offers_of_employment."> </A>
<A NAME="toc_ki1803_20"> </A>
<BR></FONT><FONT SIZE=2><B>4.7&nbsp;&nbsp;&nbsp;&nbsp;Offers of Employment.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sellers agree and acknowledge that Buyer has, and may continue to make, offers of employment to persons employed by Sellers. Any person who accepts such an offer
of employment with Buyer shall be an "Accepting Employee" and shall be employed by Buyer on such terms and conditions as Buyer and each such Accepting Employee may mutually agree. In the event Buyer
shall employ within 45&nbsp;days following the Effective Date any former employee of Sellers that was included in Seller's reduction of staff that began on the Effective Date and received severance
or payment of unused vacation time from Seller, then Buyer shall reimburse Sellers for the severance and vacation time payments made by Sellers to the employee within 10&nbsp;days following the date
the employee commences employment with Buyer. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ki1803_article_v._additional_covenants"> </A>
<A NAME="toc_ki1803_21"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE V. ADDITIONAL COVENANTS    <BR>    </B></FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_5.1_non-solicitation."> </A>
<A NAME="toc_ki1803_22"> </A>
<BR></FONT><FONT SIZE=2><B>5.1&nbsp;&nbsp;&nbsp;&nbsp;Non-solicitation.    <BR>    </B></FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Sellers
each agree that from and after the date of this Agreement Buyer shall be entitled to the goodwill and going concern value of the Business and to protect and
preserve the same to the maximum extent permitted by law. Sellers each also acknowledge that their management contributions to the Business have been uniquely valuable and involve proprietary
information that would be competitively unfair to make available to any competitor of the Business. For these and other reasons and as an inducement to Buyer to enter into this Agreement, Sellers each
agree for themselves and their respective Affiliates that for a period of three years after the date hereof (the "Restricted Period"), it will not, directly or indirectly, for its own benefit or as
agent for another solicit for the purpose participating in or effecting any present or future business enterprise involving any service or application that is the same as or similar to any service or
application that is part of the Business, any Person who was a Distributor or customer (including their successors) of ILC at any time during the three-year period prior to and ending on
the Effective Date.
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<A NAME="page_ki1803_1_19"> </A></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Nothing
contained herein shall limit during the Restricted Period the right of Sellers or their Affiliates (or their respective officers and directors) as an investor to
hold and make investments in securities of any corporation or limited partnership that is registered on a national securities exchange or admitted to trading privileges thereon or actively traded in a
generally recognized over-the-counter market, provided such Person's equity interest therein does not exceed five percent of the outstanding shares or interests in such
corporation or partnership. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;In
addition, to protect Buyer against any efforts by Sellers to cause employees of Buyer to terminate their employment, each agrees that during the Restricted Period it
will not directly or indirectly (i)&nbsp;induce any employee of Buyer with a then current compensation of more than $40,000 annually to leave Buyer or to accept any other employment or position, or
(ii)&nbsp;assist any other entity in hiring any such employee. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Each
of Sellers recognizes and agrees that a breach of any of the covenants set forth in this Section&nbsp;5.1 could cause irreparable harm to Buyer, that Buyer's
remedies at law in the event of such breach would be inadequate, and that, accordingly, in the event of such breach a restraining order or injunction or both may be issued against it, in addition to
any other rights and remedies that are available to Buyer. If this Section&nbsp;5.1 is more restrictive than permitted by the Laws of the jurisdiction in which Buyer seeks enforcement hereof, this
Section&nbsp;5.1 shall be limited to the extent required to permit enforcement under such Laws. Without limiting the generality of the foregoing, the Parties intend that the covenants contained in
the preceding portions of this Section&nbsp;5.1 shall be construed as a series of separate covenants, one for each city, county, state or other location specified. Except for geographic coverage,
each such separate covenant shall be deemed identical in terms. If, in any judicial proceeding, a court shall refuse to enforce any of the separate covenants deemed included in this
Section&nbsp;5.1, then such unenforceable covenant shall be deemed eliminated from these provisions for the purpose of those proceedings to the extent necessary to permit the remaining separate
covenants to be enforced. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;For
income tax purposes only, Buyer and Sellers agree that no portion of the Purchase Price shall be allocated to the covenants in this Section&nbsp;5.1. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="ki1803_5.2_nondisclosure_of_proprietary_data."> </A>
<A NAME="toc_ki1803_23"> </A>
<BR></FONT><FONT SIZE=2><B>5.2&nbsp;&nbsp;&nbsp;&nbsp;Nondisclosure of Proprietary Data.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;None of Sellers shall divulge or otherwise disclose, directly or indirectly, to Persons other than Buyer, any confidential information concerning the Business. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_5.3_tax_cooperation."> </A>
<A NAME="toc_ki1803_24"> </A>
<BR></FONT><FONT SIZE=2><B>5.3&nbsp;&nbsp;&nbsp;&nbsp;Tax Cooperation.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After the Effective Date, the Parties shall, and shall cause their respective directors and officers to, cooperate fully with each other in the preparation of all
Tax Returns and shall provide, or cause to be provided to each other any records and other information requested by such parties in connection therewith. The Parties shall, and shall cause their
respective directors and officers to, cooperate fully with the other Parties in connection with any Tax investigation, audit or other proceeding. Any information obtained pursuant to this
Section&nbsp;5.3 or pursuant to any other Section hereof providing for the sharing of information or the review of any Tax Return or other schedule relating to Taxes shall be subject to
Section&nbsp;9.9. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_5.4_tax_matters."> </A>
<A NAME="toc_ki1803_25"> </A>
<BR></FONT><FONT SIZE=2><B>5.4&nbsp;&nbsp;&nbsp;&nbsp;Tax Matters.    <BR>    </B></FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Each
of the Sellers agrees to indemnify the Buyer from and against the entirety of any Losses Buyer suffer resulting from, arising out of, relating to, in the nature of,
or caused by any liability of Sellers for Taxes that is attributable to any period ending on or before the Effective Date and for Taxes of any Person other than Sellers (i)&nbsp;under Reg.
&sect;1.1502-6 (or any similar
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<A NAME="page_ki1803_1_20"> </A>
provision of state, local or foreign law), (ii)&nbsp;as a transferee or successor, (iii)&nbsp;by contract, or (iv)&nbsp;otherwise. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;I-Link
will include the income of ILC from the Business (including any deferred income triggered into income by Reg. &sect;1.1502-13 and
Reg. &sect;1.1502-14 and any excess loss accounts taken into income under Reg. &sect;1.1502-19) on I-Link's consolidated federal income Tax Returns
for all periods through the Effective Date and pay any federal income Taxes attributable to such income. I-Link will take no position on such returns that relates to the Business that
would adversely affect the Buyer after the date of this Agreement. The income of the Business will be apportioned to the period up to and including the Effective Date and the period after the
Effective Date by closing all transactions and accruals pertaining to the Business on the books Sellers as of the end of the Effective Date. Buyer and Sellers shall file all Tax Returns (including
amended returns and claims for refund) and information reports in a manner consistent with the Allocation Schedule contemplated by Section&nbsp;6.2(h). </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Sellers
will allow Buyer to participate at its own expense in any audits of I-Link's consolidated federal income Tax Returns to the extent that such returns
relate to the Acquired Assets, Assumed liabilities, or the treatment for Tax purposes of the transactions contemplated by this Agreement. I-Link will not settle any such audit in a manner
that would adversely affect Buyer's Tax treatment of the transactions contemplated by this Agreement without the prior written consent of the Buyer, which consent shall not unreasonably be withheld. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="ki1803_5.5_post-effective_date_financial_statement."> </A>
<A NAME="toc_ki1803_26"> </A>
<BR></FONT><FONT SIZE=2><B>5.5&nbsp;&nbsp;&nbsp;&nbsp;Post-Effective Date Financial Statement.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sellers shall deliver to Buyer at Buyer's sole cost and expense an audited balance sheet as of December&nbsp;31, 2002, and audited statements of operations and
cash flows for each of the years in the two-year period ended December&nbsp;31, 2002, together with the notes and audit report of PriceWaterhouseCoopers LLP pertaining thereto, for the
entity, business segment, or other operating unit identified by Buyer as being necessary for Buyer to comply with its financial reporting obligation under the Securities Exchange Act of 1934 and the
regulations adopted there under. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_5.6_redemption_covenant."> </A>
<A NAME="toc_ki1803_27"> </A>
<BR></FONT><FONT SIZE=2><B>5.6&nbsp;&nbsp;&nbsp;&nbsp;Redemption Covenant.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Buyer covenants and agrees that it will not exercise its right to redeem the Buyer Securities under Part&nbsp;5 of the Certificate of Designation of the
Series&nbsp;B Convertible Preferred Stock as on file with the Secretary of State of the State of Delaware on the Effective Date prior to December&nbsp;6, 2007. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ki1803_article_vi._conditions_of_purchase"> </A>
<A NAME="toc_ki1803_28"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE VI. CONDITIONS OF PURCHASE    <BR>    </B></FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_6.1_general_conditions."> </A>
<A NAME="toc_ki1803_29"> </A></FONT> <FONT SIZE=2><B>6.1&nbsp;&nbsp;&nbsp;&nbsp;General Conditions.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The obligations of the Parties to effect the Closing shall be subject to the following conditions unless waived in writing by the Party or Parties that benefit
from such condition: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;No
Law or Order shall have been enacted, entered, issued, promulgated or enforced by any Governmental Entity, at or prior to the Closing Date, which prohibits or
restricts, or would (if successful) prohibit or restrict, the transactions contemplated by this Agreement, or (with respect to obligations of Buyer only) which would not permit the Business as
presently conducted to continue unimpaired following the Closing Date. No Governmental Entity shall have notified any Party to this Agreement that consummation of the transactions contemplated by this
Agreement would constitute a violation of any Laws of any jurisdiction or that it intends to commence an Action to restrain or prohibit such transactions or force divestiture or rescission, unless
such Governmental Entity shall have withdrawn such notice and abandoned any such Action prior to the time which otherwise would have been the Closing Date, unless counsel known to have

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<A NAME="page_ki1803_1_21"> </A>
expertise as to such matters on behalf of the Party against whom such Action was or would be instituted renders to the Parties a favorable opinion that such Action is or would be without merit. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;All
Approvals contemplated by Section&nbsp;4.5 that are reasonably required to be obtained from any Governmental Entity for the operation of the Business by Buyer
shall have been received by Buyer. To the extent required by any material Assigned Contract, all Approvals contemplated by Section&nbsp;4.5 that are reasonably required to be obtained from any third
party for the assignment of such material Assigned Contracts included in the Acquired Assets and operation of the Business shall have been received and delivered to Buyer. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;Sellers
shall deliver to CRS duly executed releases and waivers from Winter Harbor, LLC, Counsel Communications,&nbsp;Inc. (formerly Counsel Springwell Communications
LLC) and Counsel Corporation (US) of all rights and Encumbrances in and to the Acquired Assets in form and substance acceptable to Buyer and its counsel, and duly executed UCC termination statements
for each jurisdiction where there is a UCC financing statement filing affecting any of the Acquired Assets. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Sellers
shall deliver to Buyer a schedule, subject to Buyer's written acceptance on the Closing Date, that allocates the Purchase Price to the Acquired Assets for all
purposes, including Tax and financial reporting purposes (the "Allocation Schedule"). </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)&nbsp;&nbsp;&nbsp;The
Parties shall execute and deliver the Escrow Agreement, together with all instruments required thereby. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)&nbsp;&nbsp;&nbsp;&nbsp;The
Parties and WorldxChange Corp. shall execute and deliver a mutual service agreement containing in substance those terms set forth on Exhibit&nbsp;F attached
hereto. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g)&nbsp;&nbsp;&nbsp;Sellers
shall deliver to Buyer such additional bills of sale, assignments, documents of transfer and other instruments as Buyer may reasonably request to confirm in
Buyer all right title and interest in and to the Acquired Assets. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="ki1803_6.2_deliveries_of_sellers."> </A>
<A NAME="toc_ki1803_30"> </A>
<BR></FONT><FONT SIZE=2><B>6.2&nbsp;&nbsp;&nbsp;&nbsp;Deliveries of Sellers.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On the Effective Date, Sellers shall deliver or cause to be delivered in accordance with Section&nbsp;1.4 of this Agreement duly executed bills of sale in the
form attached hereto as Exhibit&nbsp;G. </FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_6.3_deliveries_of_buyer."> </A>
<A NAME="toc_ki1803_31"> </A>
<BR></FONT><FONT SIZE=2><B>6.3&nbsp;&nbsp;&nbsp;&nbsp;Deliveries of Buyer.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On the Effective Date, Buyer shall deliver or cause to be delivered pursuant to Section&nbsp;1.4 of this Agreement: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Duly
executed assumption of liabilities for the Assumed Liabilities in the form attached hereto as Exhibit&nbsp;H. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Certificates
representing the Buyer Securities issued in the names or names designated by the Sellers in writing prior to the Effective Date. </FONT></P>

</UL>
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ki1803_article_vii._termination_of_obligations;_survival"> </A>
<A NAME="toc_ki1803_32"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE VII. TERMINATION OF OBLIGATIONS; SURVIVAL    <BR>    </B></FONT></P>

<P><FONT SIZE=2><A
NAME="ki1803_7.1_termination_of_agreement."> </A>
<A NAME="toc_ki1803_33"> </A></FONT> <FONT SIZE=2><B>7.1&nbsp;&nbsp;&nbsp;&nbsp;Termination of Agreement.    <BR>    </B></FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Anything herein to the contrary notwithstanding, this Agreement and the transactions contemplated by this Agreement may be terminated by any Party if the Closing
does not occur on or before the close of business on May&nbsp;31, 2003 (unless extended by mutual consent in writing of Buyer and Sellers), provided that such failure is not due to the action or
inaction of, or breach of this Agreement by, such Party.
This Agreement and the transactions contemplated by this Agreement may also be terminated at any time before the Closing by mutual consent in writing of Buyer and Sellers. </FONT></P>

<P><FONT SIZE=2>
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</FONT></P>

<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->

<P><FONT SIZE=2><A
NAME="page_kk1803_1_22"> </A> </FONT></P>

<!-- TOC_END -->

<P><FONT SIZE=2><A
NAME="kk1803_7.2_effect_of_termination."> </A>
<A NAME="toc_kk1803_1"> </A>
<BR></FONT><FONT SIZE=2><B>7.2&nbsp;&nbsp;&nbsp;&nbsp;Effect of Termination.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event that this Agreement shall be terminated pursuant to Section&nbsp;7.1, all further obligations of the Parties under this Agreement shall terminate
without further liability of any Party to another; provided that the obligations of the Parties contained in Section&nbsp;9.9 (Confidentiality) and Section&nbsp;9.12 (Expenses) shall survive any
such termination. A termination under Section&nbsp;7.1 shall not relieve any Party of any liability for a breach of, or for any misrepresentation under this Agreement, or be deemed to constitute a
waiver of any available remedy (including specific performance if available) for any such breach or misrepresentation. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_7.3_survival_of_representations_and_warranties."> </A>
<A NAME="toc_kk1803_2"> </A>
<BR></FONT><FONT SIZE=2><B>7.3&nbsp;&nbsp;&nbsp;&nbsp;Survival of Representations and Warranties.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All representations and warranties contained in or made pursuant to this Agreement shall expire on the date that is two years following the Closing Date, except
that (i)&nbsp;the representations and warranties contained in Sections 2.1 (Organization), 2.15 (No Brokers), 3.1 (Organization), 3.2 (Capitalization) and 3.4 (No Brokers) shall survive the Closing
and shall remain in full force and effect indefinitely, (ii)&nbsp;the representations and warranties contained in Section&nbsp;2.11 (Taxes) shall continue through the expiration of the applicable
statute of limitations as the same may be extended (or, if a claim has been asserted prior to such expiration, until three months after the date of its final resolution), (iii)&nbsp;the agreements
made in this Section&nbsp;7.3 and Article&nbsp;V shall be continuing, and (iv)&nbsp;if a claim or notice is given under Article&nbsp;VIII (Indemnification) with respect to any representation
or warranty prior to the applicable expiration date, such representation or warranty shall continue indefinitely until such claim is finally resolved. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kk1803_article_viii._indemnification"> </A>
<A NAME="toc_kk1803_3"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE VIII. INDEMNIFICATION    <BR>    </B></FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_8.1_obligations_of_sellers."> </A>
<A NAME="toc_kk1803_4"> </A></FONT> <FONT SIZE=2><B>8.1&nbsp;&nbsp;&nbsp;&nbsp;Obligations of Sellers.    <BR>    </B></FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Each
of ILC and I-Link agree, jointly and severally, to indemnify and hold harmless Buyer and its directors, officers, stockholders, employees, Affiliates,
agents and assigns from and against any and all Losses directly or indirectly a result of, or based upon or arising from, (i)&nbsp;any inaccuracy in or breach or non-performance of any
of the representations, warranties, covenants or agreements made by Sellers in or pursuant to this Agreement, (ii)&nbsp;any other matter as to which Sellers in other provisions of this Agreement
have agreed to indemnify Buyer, (iii)&nbsp;any claim that the provisions of the WARN Act were not satisfied, including, but not limited to, any Losses arising from a claim or determination that the
Buyer failed to satisfy any duty or obligation under the WARN Act arising from Seller's reduction of staff, (iv)&nbsp;Sellers' ownership of the Acquired Assets, operation of the Business, or other
activities during the period prior to the Effective Date, except for any of the Assumed Liabilities, and (v)&nbsp;claims of stockholders of I-Link based on any transaction, practice, or
action the Sellers effected or participated in, including, but not limited to, the transactions contemplated by this Agreement. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Sellers
shall have no liability under this Section&nbsp;8.1 for any Losses, until the aggregate amount of all Losses resulting to Buyer and its directors, officers,
stockholders, employees, Affiliates, agents and assigns exceeds $25,000 (the "Allowance"), after which Sellers shall be liable, jointly and severally, for the entire amount of the Allowance and any
additional Losses in excess of the Allowance. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;On
the Effective Date Sellers shall deliver to the escrow agent named in the Escrow Agreement a certificate representing 25,000 shares of the Buyer Securities, duly
endorsed for transfer or with executed stock powers attached, which will be held and distributed as provided in the Escrow Agreement in the form adopted by the Parties prior to Closing. In the event
Sellers are liable to Buyer under this Section&nbsp;8.1 for any Losses arising from Indemnifiable Claims, the amount payable to Buyer shall be satisfied exclusively by surrender to Buyer and
cancellation of
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<A NAME="page_kk1803_1_23"> </A>
Buyer Securities up to a liquidation value of $250,000 in aggregate Losses on Indemnifiable Claims, and for any Losses in excess of $250,000 shall be satisfied in cash or cash equivalents. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="kk1803_8.2_obligations_of_buyer."> </A>
<A NAME="toc_kk1803_5"> </A>
<BR></FONT><FONT SIZE=2><B>8.2&nbsp;&nbsp;&nbsp;&nbsp;Obligations of Buyer.    <BR>    </B></FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Buyer
agrees to indemnify and hold harmless Sellers and their respective directors, officers, stockholders, employees, Affiliates, agents and assigns from and against
any and all Losses directly or indirectly a result of, or based upon or arising from, (i)&nbsp;any inaccuracy in or breach or non-performance of any of the representations, warranties,
covenants or agreements made by Buyer in or pursuant to this Agreement, (ii)&nbsp;the Assumed Liabilities, and (iii)&nbsp;any other matter as to which Buyer in other provisions of this Agreement
has agreed to indemnify Sellers. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Buyer
shall have no liability under this Section&nbsp;8.2 for any Losses, until the aggregate amount of all Losses resulting to Sellers and their respective directors,
officers, stockholders, employees, Affiliates, agents and assigns exceeds $25,000 (the "Allowance"), after which Buyer shall be liable for the entire amount of the Allowance and any additional Losses
in excess of the Allowance. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="kk1803_8.3_procedure."> </A>
<A NAME="toc_kk1803_6"> </A>
<BR></FONT><FONT SIZE=2><B>8.3&nbsp;&nbsp;&nbsp;&nbsp;Procedure.    <BR>    </B></FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Each
party entitled to be indemnified pursuant to Sections 8.1 and 8.2 (an "Indemnified Party") shall notify the indemnifying party ("Indemnifying Party") in writing of
any action against such Indemnified Party in respect of which the Indemnifying Party is or may be obligated to provide indemnification pursuant to Sections 8.1 and 8.2 promptly after the receipt of
notice of the commencement thereof. The omission of an Indemnified Party so to notify the Indemnifying Party of any such action shall not relieve the Indemnifying Party from any liability which the
Indemnifying Party may have to such Indemnified Party except to the extent the Indemnifying Party shall have been materially prejudiced by the omission of such Indemnified Party so to notify the
Indemnifying Party, pursuant to this Section&nbsp;8.3. In case any such action shall be brought against any Indemnified Party and it shall notify the Indemnifying Party of the commencement thereof,
the Indemnifying Party shall be entitled to participate therein and, to the extent that the Indemnifying Party may wish, to assume the defense thereof, with counsel reasonably satisfactory to such
Indemnified Party, and after notice from the Indemnifying Party to such Indemnified Party of its election so to assume the defense thereof, the Indemnifying Party will not be liable to such
Indemnified Party under Sections 8.1 and 8.2 for any legal or other expense subsequently incurred by such Indemnified Party in connection with the defense thereof nor for any settlement thereof
entered into without the consent of the Indemnifying Party; </FONT><FONT SIZE=2><I>provided, however</I></FONT><FONT SIZE=2>, that (i)&nbsp;if the Indemnifying Party shall elect not to assume the
defense of such claim or action or (ii)&nbsp;if the Indemnified Party reasonably determines (A)&nbsp;that there may be a conflict between the positions of the Indemnifying Party and of the
Indemnified Party in defending such claim or action or (B)&nbsp;that there may be legal defenses available to such Indemnified Party different from or in addition to those available to the
Indemnifying Party, then separate counsel for the Indemnified Party shall be entitled to participate in and conduct the defense, in the case of clauses 8.3(a)(i)&nbsp;and (ii)(A) above, or such
different defenses, in the case of clause&nbsp;8.3(a)(ii)(B) above, and the Indemnifying Party shall be liable for any reasonable legal or other expenses incurred by the Indemnified Party in
connection with the defense; </FONT><FONT SIZE=2><I>provided, however</I></FONT><FONT SIZE=2>, that an Indemnifying Party shall not be liable for the fees or expenses of more than one counsel to the
Indemnified Parties in connection with any one action or related actions in respect of which indemnification is sought hereunder. The Indemnifying Party shall not settle or compromise any action
without the prior written consent of the Indemnified Party, unless (x)&nbsp;such settlement does not impose any restrictions or limitations on the assets or operations of the business of such
Indemnified Party, (y)&nbsp;all relief provided is paid or satisfied in full by the Indemnifying Party or an affiliate thereof, and (z)&nbsp;there is no finding or
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<A NAME="page_kk1803_1_24"> </A>
admission of any violation of law or the rights of any Person other than the claiming party by any Indemnified Party. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Any
amounts payable by the Indemnifying Party to or on behalf of an Indemnified Party in respect of a Loss shall be adjusted as follows: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;If
such Indemnified Party is liable for any additional Taxes as a result of the payment of amounts in respect of an Indemnifiable Claim, the Indemnifying Party will pay
to the Indemnified Party in addition to such amounts in respect of the Loss within ten days after being notified by the Indemnified Party of the payment of such liability (x)&nbsp;an amount equal to
such additional Taxes (the "Tax Reimbursement Amount") plus (y)&nbsp;any additional amounts required to pay additional Taxes imposed with respect to the Tax Reimbursement Amount and with respect to
amounts payable under this clause&nbsp;(y), with the result that the Indemnified Party shall have received from the Indemnifying Party, net of the payment of Taxes, an amount equal to the Loss. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;The
Indemnified Party shall reimburse the Indemnifying Party an amount equal to the net reduction in any year in the liability for Taxes (that are based upon or
measured by income) of the Indemnified Party or any member of a consolidated or combined tax group of which the Indemnified Party is, or was at any time, part, which reduction is actually realized
with respect to any period after the Effective Date and which reduction would not have been realized but for the amounts paid (or any audit adjustment or deficiency with respect thereto, if
applicable) in respect of a Loss, or amounts paid by the Indemnified Party pursuant to this subsection (a "Net Tax Benefit"). The amount of any Net Tax Benefit shall be paid not later than
15&nbsp;days after the date on which such Net Tax Benefit shall be realized. </FONT></P>

</UL>
</UL>

<P><FONT SIZE=2><A
NAME="kk1803_8.4_survival."> </A>
<A NAME="toc_kk1803_7"> </A>
<BR></FONT><FONT SIZE=2><B>8.4&nbsp;&nbsp;&nbsp;&nbsp;Survival.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Article&nbsp;VIII shall survive any termination of this Agreement. Any matter as to which a claim has been asserted by notice to the other Party that is
pending or unresolved at the end of any applicable limitation period shall continue to be covered by this Article&nbsp;VIII notwithstanding any applicable statute of limitations (which the parties
hereby waive) until such matter is finally terminated or otherwise resolved by the Parties or by a court of competent jurisdiction and any amounts payable hereunder are finally determined and paid. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_8.5_not_exclusive_remedy."> </A>
<A NAME="toc_kk1803_8"> </A>
<BR></FONT><FONT SIZE=2><B>8.5&nbsp;&nbsp;&nbsp;&nbsp;Not Exclusive Remedy.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Article&nbsp;VIII shall not be deemed to preclude or otherwise limit in any way the exercise of any other rights or pursuit of other remedies for the
breach of this Agreement or with respect to any misrepresentation. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_8.6_offset."> </A>
<A NAME="toc_kk1803_9"> </A>
<BR></FONT><FONT SIZE=2><B>8.6&nbsp;&nbsp;&nbsp;&nbsp;Offset.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If any matter as to which Buyer may be able to assert a claim hereunder is pending or unresolved at the time any payment is due from Buyer to Sellers under this
Agreement on the Buyer Securities, Buyer shall have the right, in addition to other rights and remedies (whether under this Agreement or applicable Law), to withhold from such payment an amount equal
to the amount of the claim (provided it is then asserted in accordance with the provisions hereof) until such matters are resolved; provided that Buyer shall not be entitled to withhold any such
payment unless and until the amount of its potential claims exceeds the dollar amounts of the liability limitation set forth in Section&nbsp;8.1(b). If it is finally determined that such claims are
covered by this Article&nbsp;VIII, the amount of such claims may be offset against the retained payments and the remainder, if any, shall be delivered to Sellers pursuant to this Agreement together
with interest on such remainder payable from the date such remainder was withheld until paid at the rate of 6% per annum.
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<A NAME="page_kk1803_1_25"> </A></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="kk1803_article_ix._general"> </A>
<A NAME="toc_kk1803_10"> </A>
<BR></FONT><FONT SIZE=2><B>ARTICLE IX. GENERAL    <BR>    </B></FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.1_amendments;_waivers."> </A>
<A NAME="toc_kk1803_11"> </A>
<BR></FONT><FONT SIZE=2><B>9.1&nbsp;&nbsp;&nbsp;&nbsp;Amendments; Waivers.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Agreement and any Schedule or Exhibit hereto may be amended only by agreement in writing of all parties. No waiver of any provision nor consent to any
exception to the terms of this Agreement shall be effective unless in writing and signed by the Party to be bound and then only to the specific purpose, extent and instance so provided. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.2_schedules;_exhibits;_integration."> </A>
<A NAME="toc_kk1803_12"> </A>
<BR></FONT><FONT SIZE=2><B>9.2&nbsp;&nbsp;&nbsp;&nbsp;Schedules; Exhibits; Integration.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each Schedule and Exhibit delivered pursuant to the terms of this Agreement shall be in writing and shall constitute a part of this Agreement, although Schedules
and Exhibits need not be attached to each copy of this Agreement. This Agreement, together with such Schedules and Exhibits, constitutes
the entire agreement among the Parties pertaining to the subject matter hereof and supersedes all prior agreements and understandings of the Parties in connection herewith, including, but not limited
to, the letter of intent dated November&nbsp;6, 2002, among Buyer and Counsel Springwell Communications LLC. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.3_best_efforts;_further_assurances."> </A>
<A NAME="toc_kk1803_13"> </A>
<BR></FONT><FONT SIZE=2><B>9.3&nbsp;&nbsp;&nbsp;&nbsp;Best Efforts; Further Assurances.    <BR>    </B></FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Each
Party will use its best efforts to cause all conditions to its obligations hereunder to be timely satisfied and to perform and fulfill all obligations on its part
to be performed and fulfilled under this Agreement, to the end that the transactions contemplated by this Agreement shall be effected substantially in accordance with its terms as soon as reasonably
practicable. The Parties shall cooperate with each other in such actions and in securing requisite Approvals. Each Party shall execute and deliver both before and after Closing such further
certificates, agreements, instruments of transfer, and other documents and take such other actions as may be necessary or appropriate to consummate or implement the transactions contemplated hereby or
to evidence such events or matters. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;As
used in this Agreement, the term "best efforts" shall not mean efforts which require the performing Party to do any act that is unreasonable under the circumstances,
to make any capital contribution or to expend any funds other than reasonable out-of-pocket expenses incurred in satisfying its obligations hereunder, including but not limited
to the fees, expenses and disbursements of its accountants, actuaries, counsel and other professionals. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="kk1803_9.4_governing_law."> </A>
<A NAME="toc_kk1803_14"> </A>
<BR></FONT><FONT SIZE=2><B>9.4&nbsp;&nbsp;&nbsp;&nbsp;Governing Law.    <BR>    </B></FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;This
Agreement, the legal relations among the Parties and any Action, whether contractual or non-contractual, instituted by any Party with respect to matters
arising under or growing out of or in connection with or in respect of this Agreement, including but not limited to the negotiation, execution, interpretation, coverage, scope, performance, breach,
termination, validity or enforceability of this Agreement, shall be governed by and construed in accordance with the laws of the state of Utah applicable to contracts made and performed in such state
and without regard to conflicts of law doctrines, except to the extent that certain matters are preempted by federal law. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Each
Party hereby irrevocably submits to and accepts for itself and its properties, generally and unconditionally, the exclusive jurisdiction of and service of process
pursuant to the laws of the state of Utah and the rules of its courts, waives any defense of forum non conveniens and agrees to be bound by any judgment rendered thereby arising under or out of in
respect of or in connection with this Agreement or any related document or obligation. Each Party further irrevocably designates and appoints the individual identified in or pursuant to
Section&nbsp;9.12 hereof
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<A NAME="page_kk1803_1_26"> </A>
to receive notices on its behalf, as its agent to receive on its behalf service of all process in any such Action before any body, such service being hereby acknowledged to be effective and binding
service in every respect. A copy of any such process so served shall be mailed by registered mail to each Party at its address provided in Section&nbsp;9.12; </FONT> <FONT SIZE=2><I>provided</I></FONT><FONT SIZE=2> that, unless otherwise provided by
applicable law, any failure to mail such copy shall not affect the validity of the service of such process.
If any agent so appointed refuses to accept service, the designating Party hereby agrees that service of process sufficient for personal jurisdiction in any action against it in the applicable
jurisdiction may be made by registered or certified mail, return receipt requested, to its address provided in Section&nbsp;9.12. Each Party hereby acknowledges that such service shall be effective
and binding in every respect. Nothing herein shall affect the right to serve process in any other manner permitted by Law or shall limit the right of any Party to bring any Action against any other
Party in any other jurisdiction, except to the extent expressly otherwise provided in this Section&nbsp;9.4. </FONT></P>

</UL>

<P><FONT SIZE=2><A
NAME="kk1803_9.5_no_assignment."> </A>
<A NAME="toc_kk1803_15"> </A>
<BR></FONT><FONT SIZE=2><B>9.5&nbsp;&nbsp;&nbsp;&nbsp;No Assignment.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Neither this Agreement nor any rights or obligations under it are assignable. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.6_headings."> </A>
<A NAME="toc_kk1803_16"> </A>
<BR></FONT><FONT SIZE=2><B>9.6&nbsp;&nbsp;&nbsp;&nbsp;Headings.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The descriptive headings of the Articles, Sections and subsections of this Agreement are for convenience only and do not constitute a part of this Agreement. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.7_counterparts."> </A>
<A NAME="toc_kk1803_17"> </A>
<BR></FONT><FONT SIZE=2><B>9.7&nbsp;&nbsp;&nbsp;&nbsp;Counterparts.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Agreement and any amendment hereto or any other agreement (or document) delivered pursuant hereto may be executed in one or more counterparts and by
different Parties in separate counterparts. All of such counterparts shall constitute one and the same agreement (or other document) and shall
become effective (unless otherwise provided therein) when each Party has signed one or more counterparts and the signature pages delivered to the other Parties. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.8_publicity_and_reports."> </A>
<A NAME="toc_kk1803_18"> </A>
<BR></FONT><FONT SIZE=2><B>9.8&nbsp;&nbsp;&nbsp;&nbsp;Publicity and Reports.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I-Link and Buyer shall coordinate all publicity relating to the transactions contemplated by this Agreement and no Party shall issue any press
release, publicity statement or other public notice relating to this Agreement, or the transactions contemplated by this Agreement, without, in the case of Sellers, I-Link, and ILC
obtaining the prior consent of Buyer and, in the case of Buyer, obtaining the prior consent of I-Link, except to the extent that independent legal counsel to I-Link or Buyer,
as the case may be, shall deliver a written opinion to the other Party (I-Link and ILC being considered a single Party for such purpose) that a particular action is required by applicable
law. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.9_confidentiality."> </A>
<A NAME="toc_kk1803_19"> </A>
<BR></FONT><FONT SIZE=2><B>9.9&nbsp;&nbsp;&nbsp;&nbsp;Confidentiality.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All information disclosed in writing and designated in writing as confidential by any Party whether before or after the date hereof in connection with the
transactions contemplated by or the discussions and negotiations preceding this Agreement to any other Party shall be kept confidential by such other Party and shall not be used, directly or through
an Affiliate, by any Party other than as contemplated by this Agreement, except to the extent that such information (i)&nbsp;was known by the recipient when received, (ii)&nbsp;is or hereafter
becomes lawfully obtainable from other sources, (iii)&nbsp;is necessary or appropriate to disclose to a Governmental Entity having jurisdiction over the Party, (iv)&nbsp;as may otherwise be
required by law or (v)&nbsp;to the extent such duty as to confidentiality is waived in writing by the other Party. If this Agreement is terminated in accordance with its terms, each Party (ILC and
I-Link being considered a single Party for such purpose) shall use all reasonable efforts to return upon written request from the other Party all documents (and reproductions thereof)
received by it or its
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<A NAME="page_kk1803_1_27"> </A>
representatives from such other Party (and, in the case of reproductions, all such reproductions made by the receiving Party) that include information not within the exceptions contained in the first
sentence of this Section&nbsp;9.9, unless the recipients provide assurances reasonably satisfactory to the requesting Party that such documents have been destroyed. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.10_parties_in_interest."> </A>
<A NAME="toc_kk1803_20"> </A>
<BR></FONT><FONT SIZE=2><B>9.10&nbsp;&nbsp;&nbsp;&nbsp;Parties in Interest.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Agreement shall be binding upon and inure to the benefit of each Party, and nothing in this Agreement, express or implied, is intended to confer upon any
other Person any rights or remedies of any nature whatsoever under or by reason of this Agreement, except for Sections 8.l and 8.2 (which are intended to be for the benefit of the Persons provided for
therein and may be enforced by such Persons). Nothing in this Agreement is intended to relieve or discharge the obligation of any third Person to any Party to this Agreement. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.11_notices."> </A>
<A NAME="toc_kk1803_21"> </A>
<BR></FONT><FONT SIZE=2><B>9.11&nbsp;&nbsp;&nbsp;&nbsp;Notices.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any notice or other communication hereunder must be given in writing and (a)&nbsp;delivered in person, (b)&nbsp;transmitted by telex, telefax or
telecommunications mechanism, provided that any notice so given is also mailed as provided in clause&nbsp;(c), or (c)&nbsp;mailed (postage prepaid), receipt requested as follows: </FONT></P>

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<TR VALIGN="TOP">
<TD WIDTH="32%"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If to Buyer, addressed to:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="65%"><FONT SIZE=2>Buyers United,&nbsp;Inc.<BR>
14870 Pony Express Road<BR>
Bluffdale, Utah 84065<BR>
Telecopy: (801)&nbsp;320-3312<BR>
Attention: Paul Jarman, Executive Vice President</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="32%"><FONT SIZE=2><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With a copy to:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="65%"><FONT SIZE=2><BR>
Cohne, Rappaport&nbsp;&amp; Segal, P.C.<BR>
525 East 100 South, 5<SUP>th</SUP> Floor<BR>
Salt Lake City, Utah 84102<BR>
Telecopy: (801)&nbsp;355-1813<BR>
Attention: Mark E. Lehman, Esq.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="32%"><FONT SIZE=2><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If to ILC, addressed to:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="65%"><FONT SIZE=2><BR>
I-Link Communications&nbsp;Inc.<BR>
13751 S. Wadsworth Park Drive, Suite 200<BR>
Draper, Utah 84020<BR>
Telecopy: (801)&nbsp;576-5000<BR>
Attention: Helen Seltzer, President</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="32%"><FONT SIZE=2><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If to I-Link, addressed to:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="65%"><FONT SIZE=2><BR>
I-Link Incorporated<BR>
13751 S. Wadsworth Park Drive, Suite 200<BR>
Draper, Utah 84020<BR>
Telecopy: (801)&nbsp;576-5000<BR>
Attention: Helen Seltzer, President</FONT></TD>
</TR>
</TABLE>
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<P><FONT SIZE=2>or
to such other address or to such other Person as a Party shall have last designated by such notice to the other Parties. Each such notice or other communication shall be effective (i)&nbsp;if
given by facsimile, when transmitted to the applicable number so specified in (or pursuant to) this Section&nbsp;9.11 and an appropriate answerback is received, (ii)&nbsp;if given by mail, three
days after such communication is deposited in the mails with first class postage prepaid, addressed as aforesaid or (iii)&nbsp;if given by any other means, when actually received at such address.

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<A NAME="page_kk1803_1_28"> </A></FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.12_expenses."> </A>
<A NAME="toc_kk1803_22"> </A>
<BR></FONT><FONT SIZE=2><B>9.12&nbsp;&nbsp;&nbsp;&nbsp;Expenses.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ILC and I-Link (taken as a single Party for purposes of this Section&nbsp;9.12) and Buyer shall each pay their own expenses incident to the
negotiation, preparation and performance of this Agreement and the transactions contemplated hereby, including but not limited to the fees, expenses and disbursements of their respective accountants
and counsel ("Transaction Costs"). </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.13_remedies;_waiver."> </A>
<A NAME="toc_kk1803_23"> </A>
<BR></FONT><FONT SIZE=2><B>9.13&nbsp;&nbsp;&nbsp;&nbsp;Remedies; Waiver.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To the extent permitted by Law, all rights and remedies existing under this Agreement and any related agreements or documents are cumulative to and not exclusive
of, any rights or remedies otherwise available under applicable Law. No failure on the part of any Party to exercise or delay in exercising any right hereunder shall be deemed a waiver thereof, nor
shall any single or partial exercise preclude any further or other exercise of such right or any other right. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.14_attorney_s_fees."> </A>
<A NAME="toc_kk1803_24"> </A>
<BR></FONT><FONT SIZE=2><B>9.14&nbsp;&nbsp;&nbsp;&nbsp;Attorney's Fees.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the event of any Action by any Party arising under or out of, in connection with or in respect of this Agreement, including any participation in bankruptcy
proceedings to enforce against a Party a right or claim in such proceedings, the prevailing party shall be entitled to reasonable attorney's fees, costs and expenses incurred in such Action.
Attorney's fees incurred in enforcing any judgment in respect of this Agreement are recoverable as a separate item. The Parties intend that the preceding sentence be severable from the other
provisions of this Agreement, survive any judgment and, to the maximum extent permitted by law, not be deemed merged into such judgment. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.15_knowledge_convention."> </A>
<A NAME="toc_kk1803_25"> </A>
<BR></FONT><FONT SIZE=2><B>9.15&nbsp;&nbsp;&nbsp;&nbsp;Knowledge Convention.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Whenever any statement herein or in any Schedule, Exhibit, certificate or other documents delivered to any Party pursuant to this Agreement is made to the
Knowledge of such Party, such Party makes such statement based upon actual knowledge of the officers of such Party having responsibility for such matters without conducting an independent
investigation of the subject matter thereof. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.16_representation_by_counsel;_interpretation."> </A>
<A NAME="toc_kk1803_26"> </A>
<BR></FONT><FONT SIZE=2><B>9.16&nbsp;&nbsp;&nbsp;&nbsp;Representation By Counsel; Interpretation.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ILC, I-Link, and Buyer acknowledge that each Party has been represented by counsel in connection with this Agreement and the transactions contemplated
by this Agreement. Accordingly, any applicable rule of Law or any legal decision that would require interpretation of any claimed ambiguities in this Agreement against the Party that drafted it has no
application and is expressly waived. The provisions of this Agreement shall be interpreted in a reasonable manner to effect the intent of the Parties. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.17_specific_performance."> </A>
<A NAME="toc_kk1803_27"> </A>
<BR></FONT><FONT SIZE=2><B>9.17&nbsp;&nbsp;&nbsp;&nbsp;Specific Performance.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I-Link, ILC, and Buyer acknowledge that, in view of the uniqueness of the Business and the transactions contemplated by this Agreement, each such
Party would not have an adequate remedy at law for money damages in the event that this Agreement has not been performed in accordance with its terms, and therefore agrees that the other Party shall
be entitled to specific enforcement of the terms hereof in addition to any other remedy to which it may be entitled, at law or in equity. </FONT></P>

<P><FONT SIZE=2><A
NAME="kk1803_9.18_severability."> </A>
<A NAME="toc_kk1803_28"> </A>
<BR></FONT><FONT SIZE=2><B>9.18&nbsp;&nbsp;&nbsp;&nbsp;Severability.    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If any provision of this Agreement is determined to be invalid, illegal or unenforceable by any Governmental Entity, the remaining provisions of this Agreement to
the extent permitted by Law shall remain in full force and effect provided that the economic and legal substance of the transactions
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<A NAME="page_kk1803_1_29"> </A>
contemplated is not affected in any manner materially adverse to any Party. In the event of any such determination, the Parties agree to negotiate in good faith to modify this Agreement to fulfill as
closely as possible the original intents and purposes hereof. To the extent permitted by Law, the Parties hereby to the same extent waive any provision of Law that renders any provision hereof
prohibited or unenforceable in any respect. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>IN WITNESS WHEREOF</B></FONT><FONT SIZE=2>, each of the Parties hereto has caused this Agreement to be executed by its duly authorized officers as of the day and
year first above written. </FONT></P>

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<TD COLSPAN=3><FONT SIZE=2><B>BUYERS UNITED,&nbsp;INC.</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="51%"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>THEODORE STERN</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Theodore Stern, Chief Executive Officer</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3><BR><FONT SIZE=2><B> I-LINK COMMUNICATIONS&nbsp;INC.</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="51%"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>GARY J. WASSERSON</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Gary J. Wasserson, Director</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3><BR><FONT SIZE=2><B> I-LINK INCORPORATED</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="51%"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>GARY J. WASSERSON</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Gary J. Wasserson, Director</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
</TABLE>
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<P><FONT SIZE=2>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2
<SEQUENCE>4
<FILENAME>a2111608zex-2.htm
<DESCRIPTION>EX-2
<TEXT>
<HTML>
<HEAD>

</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#03DEN1803_3">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<!-- TOC_END -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="km1803_exhibit_2"> </A>
<A NAME="toc_km1803_1"> </A>
<BR></FONT><FONT SIZE=2><B>Exhibit 2    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="km1803_software_license_agreement"> </A>
<A NAME="toc_km1803_2"> </A>
<BR></FONT><FONT SIZE=2><B>SOFTWARE LICENSE AGREEMENT    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;THIS SOFTWARE LICENSE AGREEMENT ("</FONT><FONT SIZE=2><B>Agreement</B></FONT><FONT SIZE=2>") is made by and between </FONT><FONT SIZE=2><B>I-LINK
INCORPORATED</B></FONT><FONT SIZE=2>, a Florida corporation, having its principle place of business at 13751 South Wadsworth Park Drive, Suite 200 Draper Utah, 84020 (hereinafter referred to as
"</FONT><FONT SIZE=2><B>I-Link</B></FONT><FONT SIZE=2>"), </FONT><FONT SIZE=2><B>BUYERS UNITED,&nbsp;INC.</B></FONT><FONT SIZE=2>, a Delaware corporation (hereinafter collectively
referred to as "</FONT><FONT SIZE=2><B>BUYERS</B></FONT><FONT SIZE=2>") on the date last set forth below to be effective as of the Effective Date (as defined in the Asset Purchase Agreement). </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>RECITALS  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, I-Link has developed certain technology and is in the business of providing enhanced communication services and software through a protocol
for the internet and application architecture; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
I-Link's wholly owned subsidiary I-Link Communications,&nbsp;Inc. ("</FONT><FONT SIZE=2><B>ILC</B></FONT><FONT SIZE=2>") and BUYERS have entered into
an Asset Purchase Agreement and related documents all dated as of the date hereof (collectively the "</FONT><FONT SIZE=2><B>Transaction Documents</B></FONT><FONT SIZE=2>"), pursuant to which ILC has
agreed to sell to the BUYERS and BUYERS has agreed to purchase from ILC, the assets used by the ILC in its business of providing telecommunications and enhanced services, including I-Link
One Number service, wholesale and retail distribution of real-time Internet Protocol communications network service and applications; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
BUYERS desires to license I-Link's technology for use in BUYERS' business; and </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOW
THEREFORE, in consideration of the above Recitals and the license, payments, covenants, conditions and other terms and conditions set forth in this Agreement, the parties intending
to be legally bound, agree as follows: </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Definitions.</B></FONT><FONT SIZE=2> Capitalized terms used but not defined in this Agreement shall have the definitions given them in the
Transaction Documents. As used in this Agreement, unless the context requires another meaning: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Application</B></FONT><FONT SIZE=2>" means an enhanced communication software solution that operates on an AppCenter. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>AppCenter</B></FONT><FONT SIZE=2>" means the enhanced telecommunication network consisting of a Softswitch operating on an RTIP Network. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Distributed Central Arbitration Server</B></FONT><FONT SIZE=2>" or "</FONT><FONT SIZE=2><B>DCAS</B></FONT><FONT SIZE=2>" means
I-Link's proprietary switching or routing mechanism of the Softswitch. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Documentation</B></FONT><FONT SIZE=2>" means all user documentation existing on the Effective Date of this Agreement pertaining to the use of
the Licensed Technology and the engineering journals, design specifications and change information referred to in Section&nbsp;3 below. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>I-Link Applications</B></FONT><FONT SIZE=2>" mean One Number and those Applications described on the attached Schedule&nbsp;1.5. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>I-Link API</B></FONT><FONT SIZE=2>" means the application programming interface used to develop Applications that operate on an RTIP
Network. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.7&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>"Intellectual Property Rights"</B></FONT><FONT SIZE=2> means all patents and patent applications whether pending or not, copyrights (whether
registered or unregistered), inventions whether patented or not, designs (whether registered or unregistered), rights in, for, and to circuit layouts, trade secrets, proprietary technology and other
intellectual property rights such as Know</FONT><FONT SIZE=2><B>-</B></FONT><FONT SIZE=2>How, Show-How, etc. and any applications for, or rights to obtain or acquire such rights, whether
currently existing or hereafter acquired that pertain to the Licensed Technology.
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</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>BUYERS Application</B></FONT><FONT SIZE=2>" means those Applications developed by BUYERS using the I-Link API that do not constitute
Derivative Works. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.85&nbsp;"</FONT><FONT
SIZE=2><B>Buyer's API</B></FONT><FONT SIZE=2>" means the application programming interface used to develop Applications that operate on an RTIP Network. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.9&nbsp;&nbsp;&nbsp;"</FONT><FONT
SIZE=2><B>Licensed Technology</B></FONT><FONT SIZE=2>" means the source code that relates to I-Link's AppCenter, the I-Link API,
the I-Link Applications and RTIP Network technology. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.10&nbsp;</FONT><FONT
SIZE=2><B>"Derivative Works</B></FONT><FONT SIZE=2>" mean any change, addition, enhancement, improvement or other modification of the Licensed Technology
and Documentation made by or on behalf of BUYERS, which includes any part of the Licensed Technology or Documentation. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.11&nbsp;"</FONT><FONT
SIZE=2><B>RTIP Network</B></FONT><FONT SIZE=2>" means a real time internet protocol enhanced service telecommunication network consisting of
non-proprietary circuits, routers, telecommunication lines and equipment and other proprietary software and devices connected to the public switched telephone network and the internet
protocol (IP) network. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.12&nbsp;"</FONT><FONT
SIZE=2><B>Softswitch</B></FONT><FONT SIZE=2>" means the proprietary call control mechanism including a Central Arbitration Server or DCAS which
establishes connectivity between proprietary devices on the RTIP Network and Applications, including all existing monitoring and administration tools and servers. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.13&nbsp;"</FONT><FONT
SIZE=2><B>One Number</B></FONT><FONT SIZE=2>" means I-Link's current enhanced telecommunication platform and application (as modified from
time to time) that includes unified voice messaging, conferencing, facsimile services, follow me, toll free service, etc. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.14&nbsp;"</FONT><FONT
SIZE=2><B>WxC</B></FONT><FONT SIZE=2>" means I-Link's wholly owned subsidiary WorldxChange Corp., a Delaware corporation, and its successors
and/or assigns, if any. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.15&nbsp;"</FONT><FONT
SIZE=2><B>Gateway</B></FONT><FONT SIZE=2>" means those devices located on the edge of the RTIP Network that serve as connection and signal conversion
mechanisms to other networks, including ISDN, SS7 and SIP. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.16&nbsp;"</FONT><FONT
SIZE=2><B>Application Resource</B></FONT><FONT SIZE=2>" means the servers in the RTIP Network that provide services such as voice recognition,
conferencing, text to speech and call recording to Applications, the Voice 4 Less Application Platform and GateLink. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.17&nbsp;"</FONT><FONT
SIZE=2><B>Voice 4 Less</B></FONT><FONT SIZE=2>" means I-Link's current enhanced telecommunication platform and Application (as modified from
time to time) that includes unified voice messaging, conferencing, facsimile services, follow me, toll free service, etc, including call processing, platform and the "out of band" broadcast server
referred to as MCP. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.18&nbsp;"</FONT><FONT
SIZE=2><B>GateLink</B></FONT><FONT SIZE=2>" means the Application programming interface used to develop Applications that operate on an RTIP Network. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.19&nbsp;"</FONT><FONT
SIZE=2><B>Application Web Services</B></FONT><FONT SIZE=2>" means the web servers and code that provide user interface to Voice 4 Less Applications. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.20&nbsp;"</FONT><FONT
SIZE=2><B>OSS"</B></FONT><FONT SIZE=2> means the set of servers, tables and code used to service customers, such as account provisioning and customer
resource management. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.21&nbsp;"</FONT><FONT
SIZE=2><B>Billing</B></FONT><FONT SIZE=2>" means the set of servers, tables and code used to collect raw call detail records (CDR) from the Softswitch
and segregate, rate, tax, and deliver data to OSS and financial systems. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Technology License.</B></FONT><FONT SIZE=2> In consideration of the issuance by BUYERS to I-Link of 45,000 shares of the
Series&nbsp;B Convertible Preferred Stock of BUYERS, and the other agreements, promises, covenants and obligations of BUYERS contained in the Transaction Documents and in this Agreement,
I-Link hereby grants to BUYERS a paid-up, non-exclusive, perpetual, non-transferable, worldwide license to make, have made, and use the Licensed
Technology, any and all Derivative Works of the Licensed Technology, and the non-patent Intellectual Property Rights for the sole purpose of providing enhanced telecommunications services
to BUYERS' customers. In consideration of the issuance by
<!-- ZEQ.=2,SEQ=2,EFW="2111608",CP="I-LINK INCORPORATED",DN="3",CHK=968382,FOLIO='blank',FILE='DISK013:[03DEN3.03DEN1803]KM1803A.;8',USER='MBRADT',CD='20-MAY-2003;09:45' -->
BUYERS to I-Link of 50,000 shares of the Series&nbsp;B Convertible Preferred Stock of BUYERS, and the other agreements, promises, covenants and obligations of BUYERS contained in the
Transaction Documents and in this Agreement, I-Link hereby grants to BUYERS a paid-up, non-exclusive, perpetual, non-transferable, worldwide license to
make, have made, and use the patents and patent rights included in the Intellectual Property Rights for the sole purpose of providing enhanced telecommunications services to BUYERS' customers.
I-Link agrees that, at all times, I-Link will offer to BUYERS for BUYERS acceptance thereof any and all terms and conditions made to any licensee of Licensed Technology and any
and all Derivative Works of the Licensed Technology as set forth in this Agreement for the term of this Agreement. BUYERS agrees to promptly inform I-Link of any offer to acquire BUYERS
which BUYERS, in its sole discretion, believes is for the purpose of acquiring the Technology License hereunder. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Documentation License.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;I-Link hereby grants to BUYERS a paid-up,
non-exclusive, perpetual, non-transferable, worldwide license to use and copy the Documentation in support of BUYERS licensed use of the Intellectual Property Rights, Licensed
Technology, and any and all Derivative Works of the Licensed Technology. BUYERS agrees to keep and maintain, within reason and accepted common practice in the software industry, engineering journals,
design specifications and information regarding any change in connection with any of BUYERS' maintenance, operation and development of the Licensed Technology and any Applications of BUYERS. Such
engineering journals, design specifications and change information shall constitute Documentation by BUYERS regarding any such changes by BUYERS to the Licensed Technology. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Ownership and Acceptance.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The parties acknowledge and agree that other than the rights granted to BUYERS in
Sections 2 and 3 above, I-Link shall retain all right, title and interest in the Intellectual Property Rights, Licensed Technology, and any and all Derivative Works of the Licensed
Technology, and Documentation. BUYERS shall be deemed to have accepted the Intellectual Property Rights, Licensed Technology, and Documentation on the actual delivery thereof and/or transfer of
control thereof in its entirety on the Effective Date of this Agreement. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Derivative Works and Buyer Applications.</B></FONT><FONT SIZE=2> This Agreement includes a paid-up, license for BUYERS to make, have
made, and use Derivative Works. I-Link and BUYERS agree that any Derivative Works made by or on behalf of BUYERS shall be exclusively owned by I-Link. All license rights and
provisions for the Licensed Technology and Documentation also apply to Derivative Works made by or on behalf of BUYERS. I-Link and BUYERS agree that any Applications made by or on behalf
of BUYERS will be exclusively owned by BUYERS. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Technical Support and Development.</B></FONT><FONT SIZE=2> Both I-Link and BUYERS acknowledge and agree that pursuant to the
Transaction Documents, BUYERS is acquiring all of the assets whatsoever used by I-Link's current engineering, development and support team that maintains, develops and supports the
Licensed Technology and that BUYERS will make offers of employment to certain I-Link engineers for purposes of establishing and operating a development and engineering facility located at
BUYERS Bluffdale, Utah offices (the "</FONT><FONT SIZE=2><B>Engineering Facility</B></FONT><FONT SIZE=2>"). Throughout the term of this Agreement, BUYERS agrees as follows: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.1&nbsp;&nbsp;&nbsp;BUYERS
shall maintain the Engineering Facility in a reasonable condition as is commonly known in the industry for such a facility; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.2&nbsp;&nbsp;&nbsp;Whenever
I-Link or WxC employs engineers or developers to develop new I-Link Applications or Derivative Works, upon prior timely notice, BUYERS
agrees to provide such engineers and developers with access and use of the Engineering Facility and Documentation solely during normal business hours from Monday through Friday of each week, free of
charge from BUYERS; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.3&nbsp;&nbsp;&nbsp;From
time to time as WxC or I-Link may request upon prior written notice in writing for a reasonable time period not extending beyond one calendar month,
BUYERS agrees to provide reasonable engineering, development, maintenance and support services in connection with the
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Licensed Technology at rates no less favorable than prevailing market rates at that time in the industry as determined by BUYERS; and </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.4&nbsp;&nbsp;&nbsp;Upon
prior written notice in writing for a reasonable time period not extending beyond one calendar month, BUYERS shall provide I-Link and WxC with any
reasonable, necessary, and required instruction and training as commonly provided in the industry with respect to the Derivative Works made by or on behalf of BUYERS, the BUYERS Applications, and
related Documentation free of charge; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.5&nbsp;&nbsp;&nbsp;BUYERS
agrees to be responsible for all of its own development, maintenance, support and engineering regarding the Licensed Technology and the Applications made by or on
behalf of BUYERS. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Audit:</B></FONT><FONT SIZE=2> Upon prior written request and timely notice by I-Link, BUYERS agrees to provide to I-Link
a signed certification (i)&nbsp;verifying the Licensed Technology is being used in accordance with the terms of this Agreement; (ii)&nbsp;listing the locations on which the software of the
Licensed Technology is used, and (iii)&nbsp;identifying and describing any Derivative Works and Applications made by or on behalf of BUYERS. I-Link may, solely at its expense and upon
reasonable and timely prior written notice to BUYERS during normal business hours occurring Monday through Friday of any week, not including any holiday, (a)&nbsp;audit the use of the Licensed
Technology by a Customer of BUYERS and compliance with the terms of this Agreement or (b)&nbsp;obtain from BUYERS a copy of the current Documentation and a machine readable copy of the current
source code of the Licensed Technology, the Derivative Works and Applications made by or on behalf of BUYERS. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Export Law Compliance.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;All software acquired under this Agreement shall be subject to all applicable laws,
rules and regulations of the United States of America (hereinafter referred to as "United States") as well as laws of the countries in which BUYERS transacts business, specifically including United
States export control laws. BUYERS agrees not to export, directly or indirectly, any software or equipment acquired under this Agreement to any country for which the Government of the United States or
any agency thereof, at the time of export, requires an export license or other government approval, without first obtaining such license or approval. BUYERS agrees to be at solely at BUYERS cost and
expense, responsible for obtaining the appropriate licenses or permits necessary to export the Licensed Technology from the Government of the United States. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Term and Termination</B></FONT><FONT SIZE=2>.&nbsp;&nbsp;&nbsp;&nbsp;The term of this Agreement shall commence on the Effective Date and continue unless
terminated as follows: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.1&nbsp;&nbsp;&nbsp;I-Link
may terminate this Agreement immediately upon notice to BUYERS if (i)&nbsp;either party is unable to obtain or maintain any license, waiver,
consent, registration or approval required by or in the United States or any license, waiver, consent, registration or approval required by the government of a foreign country needed to fulfill their
respective obligations under this Agreement; or (ii)&nbsp;the continued use of the Licensed Technology under this Agreement by BUYERS would contravene any order from such government regarding an
applicable regulation or law of a city, state, province, or nation; or </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.2&nbsp;&nbsp;&nbsp;Either
party may terminate this Agreement if the other party breaches one or more of its obligations under this Agreement or the Transaction Documents and the defaulting
party fails to cure such default within thirty (30)&nbsp;days after written notice by the other party of such default; or </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.3&nbsp;&nbsp;&nbsp;BUYERS
may terminate this Agreement immediately upon written notice to I-Link if I-Link dissolves, discontinues, or terminates its business
operations to which this Agreement pertains or makes any assignment of any rights, licenses, and/or technology set forth herein for any benefit of creditors, or grants any license to any entity under
any terms not offered to BUYERS which BUYERS considers are more favorable than in this Agreement. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Effect of Termination.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Upon termination of this Agreement, BUYERS agrees to (i)&nbsp;immediately cease
using the Licensed Technology, and (ii)&nbsp;certify to I-Link within thirty (30)&nbsp;days of termination that Buyer has returned to I-Link all software pertaining to the
Licensed Technology and
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the Documentation and all copies thereof remaining in BUYERS' possession. This requirement applies to copies in all forms, partial and complete, in all types of media and computer memory, and whether
or not modified or merged with or into other materials. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Representations and Warranties.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Each party to this Agreement represents and warrants to the other parities
that: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.1&nbsp;Such
party is a corporation duly organized, validly existing, and in good standing under the laws of its jurisdiction of incorporation, with full corporate power and
authority to conduct its business as it is now being conducted, to own or use the properties and assets that it purports to own or use, and to perform all its obligations under this Agreement. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.2&nbsp;Such
party has full power and authority to execute and deliver this Agreement, and to perform its obligations hereunder and to consummate the transactions contemplated
hereby. The execution, delivery and performance by such party has been duly and validly authorized and no additional corporate authorization or consent is required in connection with the execution,
delivery and performance of this Agreement. This Agreement constitutes the valid and legally binding obligation of such party, enforceable against it in accordance with its terms, subject, as to
enforcement, to bankruptcy, insolvency, reorganization and other laws of general applicability relating to or affecting creditors' rights and to general equity principles whether or not considered in
a court of law or equity. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Indemnity</B></FONT><FONT SIZE=2>.&nbsp;&nbsp;&nbsp;&nbsp;Each party agrees to indemnify the other party, its subsidiaries and affiliates, and their
officers, directors, employees and agents ("</FONT><FONT SIZE=2><B>Those Indemnified</B></FONT><FONT SIZE=2>") against all expenses, losses, damages and costs (including legal fees) incurred by Those
Indemnified in the performance of this Agreement as a result of: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.1&nbsp;any
injury to or death of any person caused by an act or omission of the indemnifying party or its officers, employees, agents or subcontractors; or </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.2&nbsp;any
damage to real or tangible property caused by any act or omission of the indemnifying party or its officers, employees, agents or subcontractors; or </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.3&nbsp;the
gross negligence or willful misconduct of the indemnifying party or its officers, employees, agents or subcontractors; or </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12.4&nbsp;a
breach of any of the terms of this Agreement by the indemnifying party or its officers, employees, agents or subcontractors. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13.&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Disclaimer of Implied Warranties.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;EXCEPT AS MAY BE SPECIFICALLY SET FORTH IN THIS AGREEMENT,
I-LINK MAKES NO WARRANTIES, EXPRESS OR IMPLIED, AS TO ANY I-LINK TECHNOLOGY, INTELLECTUAL PROPERTY, SERVICES, SOFTWARE, EQUIPMENT, PRODUCT OR DOCUMENTATION. I-LINK
SPECIFICALLY DISCLAIMS ANY AND ALL IMPLIED WARRANTIES, INCLUDING WITHOUT LIMITATION ANY IMPLIED WARRANTIES OR MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE OR NON-INFRINGEMENT
OF THIRD PARTY RIGHTS. I-LINK MAKES NO WARRANTIES OR REPRESENTATIONS WHATSOEVER WITH RESPECT TO THE INTELLECTUAL PROPERTY RIGHTS, INCLUDING ANY PATENT, COPYRIGHT AND TRADEMARK RIGHTS, OF
ANY THIRD PARTY WITH RESPECT TO THE LICENSED TECHNOLOGY, DOCUMENTATION OR DERIVATIVE WORKS, WHETHER RELATING TO INFRINGEMENT OR OTHERWISE. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14.&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Limitation of Damages.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;NEITHER PARTY SHALL BE LIABLE TO THE OTHER FOR ANY INDIRECT, CONSEQUENTIAL,
EXEMPLARY, SPECIAL, INCIDENTAL OR PUNITIVE DAMAGES, INCLUDING WITHOUT LIMITATION LOSS OF USE OR LOST BUSINESS, REVENUE, PROFITS, OR GOODWILL, ARISING IN CONNECTION WITH THIS AGREEMENT UNDER ANY THEORY
OF TORT, CONTRACT, WARRANTY, STRICT LIABILITY OR NEGLIGENCE, EVEN IF THE PARTY HAS BEEN ADVISED, KNEW OR SHOULD HAVE KNOWN OF THE POSSIBILITY OF SUCH DAMAGES. THE TOTAL LIABILITY OF I-LINK
TO BUYER FOR CLAIMS MADE IN CONNECTION WITH THIS
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AGREEMENT SHALL BE LIMITED TO THE LESSER OF (A)&nbsp;DIRECT DAMAGES PROVEN BY BUYER OR (B)&nbsp;THE PURCHASE PRICE AS DEFINED IN THE ASSET PURCHASE AGREEMENT. THE FOREGOING LIMITATION APPLIES TO
ALL CAUSES OF ACTION AND CLAIMS, INCLUDING, WITHOUT LIMITATION, BREACH OF CONTRACT, BREACH OF WARRANTY, NEGLIGENCE, STRICT LIABILITY, MISREPRESENTATION AND OTHER TORTS. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Confidentiality.</B></FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.1&nbsp;Each
party agrees that all information furnished to it by the other party, or to which it has access under this Agreement shall be deemed the confidential and
proprietary information or trade secrets (collectively referred to as "</FONT><FONT SIZE=2><B>Proprietary Information</B></FONT><FONT SIZE=2>") of the Disclosing Party and shall remain the sole and
exclusive property of the Disclosing Party (the Party furnishing the Proprietary Information referred to as the "</FONT><FONT SIZE=2><B>Disclosing Party</B></FONT><FONT SIZE=2>" and the other Party
referred to as the "</FONT><FONT SIZE=2><B>Receiving Party</B></FONT><FONT SIZE=2>"). Each Party shall treat the Proprietary Information and the contents of this Agreement in a confidential manner
and, except to the extent necessary in connection with the performance of its obligations under this Agreement, neither party may directly or indirectly disclose the same to anyone other than its
employees on a need to know basis and who agree to be bound by the terms of this Section, without the written consent of the Disclosing Party. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.2&nbsp;BUYERS
acknowledges that from time to time I-Link may be required to disclose the terms and conditions of this Agreement in connection with its public
reporting obligations, company financing, merger, acquisition, partnering or related activities and Buyer hereby consents to the disclosure of this Agreement under such circumstances. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.3&nbsp;The
confidentiality of obligations of this Section do not apply to any portion of the Proprietary Information which is (i)&nbsp;or becomes public knowledge through no
fault of the Receiving Party; (ii)&nbsp;in the lawful possession of Receiving Party prior to disclosure to it by the Disclosing Party (as confirmed by the Receiving Party's records);
(iii)&nbsp;disclosed to the Receiving Party without restriction on disclosure by a person who has the lawful right to disclose the information; or (iv)&nbsp;disclosed pursuant to the lawful
requirements or formal request of a governmental agency. If the Receiving Party is requested or legally compelled by a governmental agency to disclose any of the Proprietary Information of the
Disclosing Party, the Receiving Party agrees that it will provide the Disclosing Party with prompt written notice of
such requests so that the Disclosing Party has the opportunity to pursue its legal and equitable remedies regarding potential disclosure. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.4&nbsp;Each
party acknowledges that its breach or threatened breach of this Section may cause the Disclosing Party irreparable harm which would not be adequately compensated
by monetary damages. Accordingly, in the event of any such breach or threatened breach, the Receiving Party agrees that equitable relief, including temporary or permanent injunctions, is an available
remedy in addition to any legal remedies to which the Disclosing Party may be entitled. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15.5&nbsp;I-Link
agrees not to solicit any employee of BUYERS for any reason during the term of this Agreement and agrees not to grant any licenses for Licensed
Technology and any and all Derivative Works of the Licensed Technology to any person or entity without the agreement of such licensee to not solicit any employee of BUYERS, without BUYERS' permission,
for employment for the term of such license. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Logos and Marks.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Neither party may use the name, logo, trade name, service marks, trade marks, or printed
materials of the other party, in any promotional or advertising material, statement, document, press release or broadcast without the prior written consent of the other party. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>General Provisions.</B></FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Publicity.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Neither party shall issue any press release pertaining to the subject matter of
this Agreement without obtaining the prior written approval of the other party, which approval shall not be unreasonably withheld; provided, however, that either party, in its sole discretion, may
withhold its consent with respect to any forward looking statement as to its business or operation.
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</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.2&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Representation.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The parties acknowledge and agree that the relationship between them is
solely that of independent contractors. Neither party, nor their respective employees, agents or representatives, has any right, power or authority to act or create any obligation, express or implied,
on behalf of the other party. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Force Majeure.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Other than with respect to Buyer's failure to make payments due hereunder,
neither party shall be liable under this Agreement for delays, failures to perform, damages, losses or destruction, or malfunction of any service, equipment or any consequence thereof, caused by, or
due to fire, earthquake, flood, water, the elements, third party labor disputes, utility curtailments, power failures, explosions, civil disturbances, governmental actions, acts of terrorism,
shortages of equipment,
services or supplies, unavailability of transportation, acts or omissions of third parties, or any other cause beyond its reasonable control. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Waivers.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;No waiver of any term or condition of this Agreement shall be enforceable unless it
is in writing and signed by the party against whom it is sought to be charged. No failure or delay by either party in exercising any right, power or remedy will operate as a waiver of any such right,
power or remedy, unless otherwise provided herein. The waiver by either party of any of the covenants, conditions or agreements to be performed by the other or any breach thereof shall not operate or
be construed as a waiver of any subsequent breach of any such covenant, condition or agreement. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Assignment.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement and the license granted hereunder is personal to the parties and
may not be assigned by any act of either party or by operation of law without the other party's written consent, which consent shall not be unreasonably delayed or withheld; provided, however, that
either party may assign this Agreement to a subsidiary or in connection with any acquisition or merger without the other party's consent; provided further, however, that in no event shall any such
assignment by BUYERS have the effect of conferring protection against suit or liability on any successor in interest who was infringing the patent rights of I-Link prior to the
acquisition. Any assignment or transfer not in conformance with this Section&nbsp;17.5 shall be null, void and of no legal effect </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Integration.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement represents the entire agreement between the Parties with respect
to the subject matter hereof and supersedes and merges all prior agreements, promises, understandings, statements, representations, warranties, indemnities and inducements relied upon by either Party,
whether written or oral. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Construction.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The language used in this Agreement is deemed the language chosen by the
parties to express their mutual intent. No rule of strict construction shall be applied against either party. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.8&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Performance and Governing Law.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement shall be governed by and construed in
accordance with the laws of the State of Utah without regard to the State of Utah's choice of law provisions. The parties hereby consent to personal jurisdiction and venue in and before the state and
federal courts of the State of Utah. If any action at law or in equity is necessary to enforce or interpret the terms of this Agreement the prevailing party shall be entitled to reasonable attorney's
fees and costs in addition to any other relief to which such party may be entitled. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.9&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Notices.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;All notices, including but not limited to, demands, requests and other
communications required or permitted hereunder shall be in writing and shall be deemed given: (i)&nbsp;when delivered in person, (ii)&nbsp;24&nbsp;hours after deposit with an overnight delivery
service for next day delivery, (iii)&nbsp;the same day when sent by e-mail or facsimile transmission during normal business hours, receipt confirmed by sender's equipment, or
(iv)&nbsp;three (3)&nbsp;business days after deposit in the United States mail,
postage prepaid, registered or certified mail, return receipt requested, and addressed to the recipient party at the address set forth below: </FONT></P>
</UL>
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<TR VALIGN="TOP">
<TD WIDTH="32%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="64%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE></DIV>
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<DIV ALIGN="CENTER"><TABLE WIDTH="63%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="32%"><FONT SIZE=2>If to Buyers, to:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="64%"><FONT SIZE=2>Buyers United,&nbsp;Inc.<BR>
14870 Pony Express Road<BR>
Bluffdale, Utah 84065<BR>
Telecopy: (801)&nbsp;320-3312<BR>
Attention: Paul Jarman, Executive Vice President</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="32%"><FONT SIZE=2><BR>
If to I-Link, to:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="64%"><FONT SIZE=2><BR>
I-Link Incorporated<BR>
13751 S. Wadsworth Park Drive, Suite 200<BR>
Draper, Utah 84020<BR>
Telecopy: (801)&nbsp;576-5000<BR>
Attention: Helen Seltzer, President</FONT></TD>
</TR>
</TABLE></DIV>
<!-- end of user-specified TAGGED TABLE -->

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.10&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Counterparts.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement may be executed in several counterparts, each of which shall
constitute an original, but all of which shall constitute one and the same instrument. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.11&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Third Parties.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The provisions of this Agreement and the rights and obligations created
hereunder are intended for the sole benefit of BUYERS and I-Link, and do not create any right, claim or benefit on the part of any person not a party to this Agreement, including
end-users. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.12&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Survival Of Provisions.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Any obligations of the parties relating to monies owed, as well as
those provisions relating to confidentiality, limitations on liability and indemnification, shall survive termination of this Agreement. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.13&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Unenforceability Of Provisions.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The illegality or unenforceability of any provision of this
Agreement does not affect the legality or enforceability of any other provision or portion. If any provision or portion of this Agreement is deemed illegal or unenforceable for any reason, there shall
be deemed to be made such minimum change in such provision or portion as is necessary to make it valid and enforceable as so modified. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.14&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Amendments.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement is voidable by I-Link if the text is modified by
BUYERS without the written or initialed consent of an authorized I-Link officer. Any amendments or modifications to this Agreement must be in writing and signed by an authorized officer of
each party. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;17.15&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><I>Authority.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Each individual executing below on behalf of a party hereby represents and
warrants that such individual is duly authorized to so execute, and to deliver this Agreement. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the parties have executed this Agreement on the dates set forth below to be effective on the Effective Date. </FONT></P>

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<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2><B>BUYERS UNITED,&nbsp;INC.</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="51%"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>THEODORE STERN</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Theodore Stern, Chief Executive Officer</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2><BR>
December&nbsp;6, 2002</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3><BR><FONT SIZE=2><B>I-LINK INCORPORATED</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="51%"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>GARY J. WASSERSON</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Gary J. Wasserson, Director</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2><BR>
December&nbsp;6, 2002</FONT></TD>
</TR>
</TABLE>
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<P><FONT SIZE=2>
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</FONT></P>

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<BR>
<P><br><A NAME="03DEN1803_3">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<UL>
<FONT SIZE=2><A HREF="#toc_km1803_1">Exhibit 2</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_km1803_2">SOFTWARE LICENSE AGREEMENT</A></FONT><BR>
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</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-3
<SEQUENCE>5
<FILENAME>a2111608zex-3.htm
<DESCRIPTION>EX-3
<TEXT>
<HTML>
<HEAD>

</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#03DEN1803_4">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<!-- TOC_END -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="ko1803_exhibit_3"> </A>
<A NAME="toc_ko1803_1"> </A>
<BR></FONT><FONT SIZE=2><B>Exhibit 3    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ko1803_reimbursement_agreement"> </A>
<A NAME="toc_ko1803_2"> </A>
<BR></FONT><FONT SIZE=2><B>REIMBURSEMENT AGREEMENT    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT SIZE=2><B>THIS REIMBURSEMENT AGREEMENT</B></FONT><FONT SIZE=2> is entered into this&nbsp;&nbsp;&nbsp;&nbsp;day of April&nbsp;2003 by and between </FONT></P>

<UL>
<UL>

<P><FONT SIZE=2>Buyers
United&nbsp;Inc., a Delaware corporation ("Buyers") </FONT></P>

<P><FONT SIZE=2>And </FONT></P>

<P><FONT SIZE=2>Counsel
Corporation, an Ontario corporation<BR>
Counsel Springwell Communications LLC, (formerly known as Counsel<BR>
Communication LLC) a Delaware limited liability company<BR>
I-Link Incorporated, a Florida corporation<BR>
I-Link Communications,&nbsp;Inc., a Utah corporation<BR>
(collectively the "Counsel Group") </FONT></P>

</UL>
</UL>
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ko1803_r_e_c_i_t_a_l_s"> </A>
<A NAME="toc_ko1803_3"> </A>
<BR></FONT><FONT SIZE=2><B>R E C I T A L S    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT SIZE=2><B>WHEREAS,</B></FONT><FONT SIZE=2> pursuant to a Securities Purchase Agreement dated as of March&nbsp;1, 2001, Counsel Springwell
Communications LLC purportedly purchased from Winter Harbor, LLC, a Delaware limited liability company, all the equity securities of I-Link Incorporated ("I-Link") owned by
Winter Harbor, LLC, and all the debt securities pursuant to which Winter Harbor, LLC, had advanced certain funds to I-Link (the "Advances"); </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>WHEREAS,</B></FONT><FONT SIZE=2> in connection with the Advances, I-Link and I-Link Communications,&nbsp;Inc., a wholly-owned subsidiary
of I-Link ("ILC") had granted Winter
Harbor, LLC, a security interest in certain of their respective assets, and Winter Harbor, LLC, filed UCC-1 Financing Statements related to the grant of such security interests; </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>WHEREAS,</B></FONT><FONT SIZE=2> Buyers, I-Link and ILC entered into an Asset Purchase Agreement dated December&nbsp;6, 2002 (the "Asset Purchase
Agreement"), pursuant to which Buyers agreed to purchase certain assets of I-Link and ILC (the "Acquired Assets"); </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>WHEREAS,</B></FONT><FONT SIZE=2> the members of the Counsel Group are affiliated entities by virtue of direct or indirect common ownership, and direct and
indirect subsidiary corporate relationships, and each member of the Counsel Group will benefit directly or indirectly from the transactions contemplated by the Asset Purchase Agreement; </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>WHEREAS,</B></FONT><FONT SIZE=2> the obligation of Buyers to consummate the transactions contemplated by the Asset Purchase Agreement is subject to the condition,
among others, that the Sellers deliver to Cohne, Rappaport&nbsp;&amp; Segal, P.C., counsel to Buyers, executed releases and waivers from Winter Harbor, LLC of all rights and Encumbrances (as that term
is defined in the Asset Purchase Agreement) in and to the Acquired Assets and duly executed UCC termination statements (the "Closing Condition"); </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>WHEREAS,</B></FONT><FONT SIZE=2> Buyers has agreed to waive the Closing Condition if the Counsel Group agrees to fully reimburse and hold Buyers harmless from any
loss that Buyers might incur as a result of any assertion by Winter Harbor, LLC, First Media, L.P., any of their respective successors or assigns, or any of their respective affiliates (collectively
"Winter Harbor") that it or they hold any rights in, or a valid and continuing Encumbrance over, any of the Acquired Assets, including any proceeds or replacements thereof (as those terms are defined
in the Uniform Commercial Code); </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>NOW, THEREFORE,</B></FONT><FONT SIZE=2> in consideration of the foregoing and the mutual representations, warranties, covenants and agreements contained herein,
the parties hereto hereby agree as follows: </FONT></P>

<P><FONT SIZE=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;&nbsp;&nbsp;Reimbursement.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;In
the event: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;Winter
Harbor makes a demand on Buyers that it deliver possession or assemble for delivery or sale any of the Acquired Assets or proceeds or replacements thereof or
institutes
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any litigation or other proceeding to take possession of or sell any of the Acquired Assets or proceeds or replacements thereof under any security or other agreement or under the Uniform Commercial
Code of any jurisdiction ("Proceedings"), or </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;Winter
Harbor makes a demand on any member or affiliate of the Counsel Group that it deliver possession or assemble for delivery or sale any of the Acquired Assets or
proceeds or replacements thereof or institutes any Proceedings; </FONT></P>

</UL>
</UL>

<P><FONT SIZE=2>then
Buyers shall give written notice to Counsel Corporation, an Ontario corporation (the "Counsel Group Representative") at its address set forth on the signature page to this Agreement of an event
described in paragraph&nbsp;1(a)(i)&nbsp;within three days (</FONT><FONT SIZE=2><I>provided&gt;</I></FONT><FONT SIZE=2> that the omission so to notify the Counsel Group will not relieve any member
thereof from any obligation or liability which it may have hereunder unless the Counsel Group is materially prejudiced by such omission), and the Counsel Group Representative shall give written notice
to Buyers at its address set forth on the signature page to this Agreement of an event described in paragraph&nbsp;1(a)(ii)&nbsp;within three days. </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Upon
the occurrence of any event described in paragraphs 1(a)(i)&nbsp;or (ii), the Counsel Group will be entitled to participate in any Proceedings, and to the extent
that it may elect by written notice delivered to Buyers, to assume the defense thereof, with counsel reasonably satisfactory to Buyers; </FONT><FONT SIZE=2><I>provided</I></FONT><FONT SIZE=2> that if
the defendants in any such Proceedings include both Buyers and any member of the Counsel Group and Buyers shall have concluded that there may be legal defenses available to it which are different from
or additional to those available to the Counsel Group, Buyers shall have the right to select separate counsel to assert such legal defenses and to otherwise participate in the defense of such
Proceedings on behalf of Buyers. Upon receipt of notice from the Counsel Group to Buyers of its election so to assume the defense of such Proceedings and approval by Buyers of counsel, the Counsel
Group will not be liable to Buyers for expenses incurred by Buyers in connection with the defense thereof (other than reasonable costs of investigation) unless (i)&nbsp;Buyers shall have employed
separate counsel in connection with the assertion of legal defenses in accordance with the proviso to the immediately preceding sentence (it being understood, however, that the Counsel Group shall not
be liable for the expenses of more than one separate counsel, approved by the Counsel Group representing Buyers), (ii)&nbsp;the Counsel Group shall not have employed counsel reasonable satisfactory
to Buyers to represent Buyers within a reasonable time after notice of commencement of the Proceedings or (iii)&nbsp;the Counsel Group has authorized in writing the employment of counsel for Buyers;
and except that, if clause&nbsp;(i) or (iii)&nbsp;is applicable, such liability shall be only in respect of the counsel referred to in such clause&nbsp;(i) or (iii). The Counsel Group may settle
any such Proceedings without the consent of Buyers, except that the Counsel Group shall not enter into any settlement of the Proceedings that contemplates delivery, sale, or foreclosure of any of the
Acquired Assets or otherwise continues or results in any Encumbrance on the Acquired Assets without the prior written consent of Buyers. In the event any process or order is issued by a court with
jurisdiction over the Proceedings after the Counsel Group has received notice of and had the opportunity to defend such Proceedings as provided herein that has the effect of requiring Buyers to
assemble and deliver any of the Acquired Assets to any third
person, Buyers may, at its sole election, proceed at once to comply with any such process or order and/or proceed at once to replace any or all of such property. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;Upon
the occurrence of any event described in paragraphs 1(a)(i)&nbsp;or (ii), Buyers may make demands from time to time to the Counsel Group by written notice to the
Counsel Group Representative for reimbursement of all costs (including costs of replacement), disbursements, diminution in value resulting from interruption of business, lost profits, attorney fees
and litigation costs, and other expenses resulting from any of the events described in paragraphs 1(a)(i)&nbsp;or (ii)&nbsp;and/or delivery or replacement of any of the Acquired Assets, including
any proceeds or replacements thereof, or any failure of the Counsel Group to indemnify Buyers under tis Agreement (a "Payment Notice"). Upon receipt of a Payment Notice from Buyers, each of the
members of the Counsel Group shall immediately reimburse Buyers for all such costs, losses, and expenses listed in the Payment Notice. The reimbursement obligations of the member of the Counsel Group
under this Agreement are joint and several and are in addition to any liability that

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the Sellers (as defined in the Asset Purchase Agreement) may otherwise have under the Asset Purchase Agreement to an Indemnified Person (as defined in the Asset Purchase Agreement). The reimbursement
obligations of the Counsel Group under this Agreement shall be binding upon and inure to the benefit of any successors or assigns of the Counsel Group and Buyers. </FONT></P>

</UL>

<P><FONT SIZE=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;&nbsp;&nbsp;Payment/Enforcement.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;The
Parties hereto are executing and delivering an escrow agreement in the form attached hereto as Exhibit&nbsp;A and incorporated herein by this reference ("Escrow
Agreement"). The Escrow Agreement and certificates representing shares of the Series&nbsp;B Convertible Preferred Stock of Buyers issued in the name of I-Link Incorporated, duly endorsed
for transfer or with executed stock powers attached, that represent $400,000 in liquidation value of the Series&nbsp;B Convertible Preferred Stock (the "Escrow Shares") are being delivered to the
escrow agent named in the Escrow Agreement, which will be held and distributed as provided in the Escrow Agreement. In the event Buyers sends one or more Payments Notices to the Counsel Group pursuant
to Section&nbsp;1, above, a copy will be sent to the escrow agent and within three days following receipt of a Payment Notice the escrow agent will deliver to Buyers that number of the Escrow Shares
that, based on an initial valuation of $400,000 for all shares, is equivalent to the dollar amount to be reimbursed stated in the Payment Notice and upon delivery of such shares to Buyers the Counsel
Group shall be deemed to have reimbursed Buyers for the amount stated in the Payment Notice in accordance with this Agreement. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;In
the event the aggregate dollar amount of all Payment Notices given by Buyers to the Counsel Group exceed the $400,000 value of the Escrow Shares delivered to Buyers
hereunder and under the Escrow Agreement, the Counsel Group shall make payment, in cash, of all excess amounts within five days following the date the Payment Notice or Notices are given to the
Counsel Group. If such payments are not made within such five day period, Buyers may, at its election, proceed directly against any one or more members of the Counsel Group to recover the full amount
of any payment or reimbursement due under this Agreement and each member of the Counsel Group waives: (i)&nbsp;any right
to require Buyers to proceed against any other member of the Counsel Group for reimbursement or contribution under this Agreement, the Asset Purchase Agreement, or otherwise; and (ii)&nbsp;any claim
in mitigation or reduction of any member of the Counsel Group's reimbursement obligation hereunder that Sellers are liable for indemnity or contribution under the Asset Purchase Agreement or
otherwise. A separate action or actions may be brought and prosecuted against any member of the Counsel Group for reimbursement hereunder whether or not action is brought against any other member of
the Counsel Group and whether or not any other member of the Counsel Group be joined in any such action or actions. Buyers shall be entitled to recover from the Counsel Group members, jointly or
severally, all attorney's fees and costs of enforcing this Agreement and collecting any judgment rendered hereon. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;Each
member of the Counsel Group hereby irrevocably submits to and accepts for itself and its properties, generally and unconditionally, the jurisdiction of and service
of process pursuant to the laws of the state of Utah and the rules of its courts, waives any defense of forum non conveniens and agrees to be bound by any judgment rendered thereby arising under or
out of in respect of or in connection with this Agreement. Each party hereto irrevocably designates and appoints the individual identified on the signature page to this Agreement to receive as its
agent on its behalf service of all process in any claim or action brought under this Agreement, such service being hereby acknowledged to be effective and binding service in every respect. A copy of
any such process so served shall be mailed by registered mail to the Counsel Group Representative at its address set forth on the signature page to this Agreement; provided that, unless otherwise
provided by applicable law, any failure to mail such copy shall not affect the validity of the service of such process. If any agent so appointed refuses to accept service, the designating party
hereby agrees that service of process sufficient for personal jurisdiction in any action against it in the applicable jurisdiction may be made by registered or certified mail, return receipt
requested, sent to its address set forth on the signature page to this Agreement. Each party hereby acknowledges

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that such service shall be effective and binding in every respect. Nothing herein shall affect the right to serve process in any other manner permitted by law or shall limit the right of any party to
bring any action against any other party in any other jurisdiction, except to the extent expressly otherwise provided in this Section&nbsp;2. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;The
terms of this Agreement shall not be deemed to preclude or otherwise limit in any way the exercise of any other rights or pursuit of other remedies that Buyers may
have under this Agreement or otherwise. If any event described in paragraph&nbsp;1(a)(i)&nbsp;and (ii)&nbsp;has occurred and is pending or unresolved at the time any payment is due from Buyers
to any member of the Counsel Group with respect to the Escrow Shares, Buyers shall have the right (in addition to other rights and remedies whether under this Agreement or applicable law) to withhold
such payment until the matter is resolved and Buyers determines in its sole discretion that no further Payment Notices will be given by it under this Agreement. The aggregate dollar amount of any
Payment Notices in excess of the $400,000 of Escrow Shares returned to Buyers for cancellation under this Agreement may be offset against the retained payments and the remainder, if any, shall be
delivered to the Counsel Group. </FONT></P>

</UL>

<P><FONT SIZE=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;&nbsp;&nbsp;&nbsp;Waiver of Closing Condition.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Buyers hereby waives the Closing Condition. </FONT></P>


<P><FONT SIZE=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.&nbsp;&nbsp;&nbsp;&nbsp;Entire Agreement; Amendments and Waivers.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement, including the exhibit hereto, represents the entire
understanding and agreement between the parties hereto with respect to the subject matter hereof and can be amended, supplemented or changed only by written instrument signed by the parties hereto.
Except to the extent expressly set forth herein, the Asset Purchase Agreement shall continue in full force and effect. </FONT></P>

<P><FONT SIZE=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.&nbsp;&nbsp;&nbsp;&nbsp;Governing Law.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement shall be governed by and construed in accordance with the laws of the State of
Utah applicable to contracts made and performed in such state and without regard to conflicts of law doctrines. </FONT></P>


<P><FONT SIZE=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.&nbsp;&nbsp;&nbsp;&nbsp;Severability.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;If any one or more of the provisions contained herein, or the application thereof in any
circumstance, is held invalid, illegal or unenforceable in any respect for any reason, the validity, legality and enforceability of any such provision in every other respect and of the remaining
provisions hereof shall not be in any way impaired, it being intended that all of the rights and privileges of the parties hereto shall be enforceable to the fullest extent permitted by law. </FONT></P>

<P><FONT SIZE=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.&nbsp;&nbsp;&nbsp;&nbsp;Binding Effect; Assignment.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement shall be binding upon and inure to the benefit of the parties and
their respective successors and permitted assigns. No assignment of this Agreement or of any obligations hereunder may be made by any member of the Counsel Group (by operation of law or otherwise)
without the prior written consent of Buyers, and any attempted assignment without the required consent shall be void. </FONT></P>

<P><FONT SIZE=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.&nbsp;&nbsp;&nbsp;&nbsp;Notice.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Any notice required or permitted under this Agreement, including a Payment Notice, shall be in
writing and shall be deemed given: (a)&nbsp;on the date delivered in person; (b)&nbsp;on the date transmitted by telex, telefax or telecommunications mechanism, provided that any notice so given
is also mailed as provided in clause&nbsp;(d); (c)&nbsp;the business day following the date deposited with a courier service that guarantees next day delivery, or (d)&nbsp;three days following
the date sent by registered or certified mail, return receipt requested (postage prepaid). Any notice to Buyers shall be sufficiently given if sent to it at its address or fax number set forth on the
signature page to this Agreement, and any notice to one or more members of the Counsel Group, including a Payment Notice, shall be sufficiently given if sent to the Counsel Group Representative at its
address or fax number set forth on the signature page to this Agreement. </FONT></P>

<P><FONT SIZE=2><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.&nbsp;&nbsp;&nbsp;&nbsp;Counterparts.</B></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement may be executed in any number of counterparts and by the parties hereto in
separate counterparts, each of which when so executed shall be deemed to be an original and all of which taken together shall constitute one and the same agreement.
<!-- ZEQ.=4,SEQ=4,EFW="2111608",CP="I-LINK INCORPORATED",DN="4",CHK=799110,FOLIO='blank',FILE='DISK013:[03DEN3.03DEN1803]KO1803A.;10',USER='MBRADT',CD='20-MAY-2003;09:45' -->
</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the parties hereto have executed, or have caused this Indemnification Agreement to be executed by their respective authorized representatives, as of the date first
written above. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD COLSPAN=2><FONT SIZE=2><B>BUYERS UNITED&nbsp;INC.</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="54%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2>Address:<BR>
14870 Pony Express Road</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>By:</FONT></TD>
<TD WIDTH="54%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>PAUL JARMAN</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2>Bluffdale, Utah 84065<BR>
Fax No.&nbsp;801 576-5022</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=2><FONT SIZE=2>Name: Paul Jarman</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2>Designated person:</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=2><FONT SIZE=2>Title: President</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2>Paul Jarman, President</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="BOTTOM">
<TD COLSPAN=2><FONT SIZE=2><B>THE COUNSEL GROUP</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=5><BR><FONT SIZE=2><B>COUNSEL CORPORATION, an Ontario corporation</B></FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD COLSPAN=2><FONT SIZE=2><BR>
Address:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>By:</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>Fax No.</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Title:</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><FONT SIZE=2>Designated person:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=5><FONT SIZE=2><BR>
<BR></FONT> <FONT SIZE=2><B>COUNSEL SPRINGWELL COMMUNICATIONS LLC<BR> </B></FONT><FONT SIZE=2>a Delaware limited liability company</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><FONT SIZE=2>Address:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>By:</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Title:</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><FONT SIZE=2>Designated person:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=5><FONT SIZE=2><BR>
<BR></FONT> <FONT SIZE=2><B>I-LINK INCORPORATED, </B></FONT><FONT SIZE=2>a Florida corporation</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><FONT SIZE=2>Address:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>By:</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Title:</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><FONT SIZE=2>Designated person:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=5><FONT SIZE=2><BR>
<BR></FONT> <FONT SIZE=2><B>I-LINK COMMUNICATIONS,&nbsp;INC., </B></FONT><FONT SIZE=2>a Utah corporation</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><FONT SIZE=2>Address:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>By:</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Title:</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><FONT SIZE=2>Designated person:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="55%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->


<P><FONT SIZE=2>
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</FONT></P>

<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<BR>
<P><br><A NAME="03DEN1803_4">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<UL>
<FONT SIZE=2><A HREF="#toc_ko1803_1">Exhibit 3</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_ko1803_2">REIMBURSEMENT AGREEMENT</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_ko1803_3">R E C I T A L S</A></FONT><BR>

<!-- SEQ=,FILE='QUICKLINK',USER=MBRADT,SEQ=,EFW="2111608",CP="I-LINK INCORPORATED",DN="4" -->
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</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4
<SEQUENCE>6
<FILENAME>a2111608zex-4.htm
<DESCRIPTION>EX-4
<TEXT>
<HTML>
<HEAD>

</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#03DEN1803_5">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<!-- TOC_END -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="ks1803_exhibit_4"> </A>
<A NAME="toc_ks1803_1"> </A>
<BR></FONT><FONT SIZE=2><B>Exhibit 4    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ks1803_escrow_agreement"> </A>
<A NAME="toc_ks1803_2"> </A>
<BR></FONT><FONT SIZE=2><B>ESCROW AGREEMENT    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ESCROW AGREEMENT ("Agreement") dated as of April&nbsp;&nbsp;&nbsp;&nbsp;, 2003, by and between: </FONT></P>

<UL>
<UL>

<P><FONT SIZE=2>Buyers
United&nbsp;Inc., a Delaware corporation ("Buyers") </FONT></P>


<P><FONT SIZE=2>And </FONT></P>

<P><FONT SIZE=2>Counsel
Corporation, an Ontario corporation<BR>
Counsel Springwell Communications LLC, (formerly known as Counsel<BR>
Communication LLC) a Delaware limited liability company<BR>
I-Link Incorporated, a Florida corporation<BR>
I-Link Communications,&nbsp;Inc., a Utah corporation<BR>
(collectively the "Counsel Group"); </FONT></P>

<P><FONT SIZE=2>And
</FONT></P>

<P><FONT SIZE=2>Scott
B. Mitchell, attorney at law (the "Escrow Agent"). </FONT></P>

</UL>
</UL>
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ks1803_recitals"> </A>
<A NAME="toc_ks1803_3"> </A>
<BR></FONT><FONT SIZE=2><B>Recitals    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, Buyers and the members of the Counsel Group have entered into the Reimbursement Agreement dated April&nbsp;&nbsp;&nbsp;&nbsp;, 2003 ("Reimbursement Agreement");
all capitalized terms used in this Agreement shall have the same meaning ascribed to such terms in the Reimbursement Agreement; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
paragraph&nbsp;2(a) of the Reimbursement Agreement provides that the Counsel Group will deposit in escrow certificates representing shares of the Series&nbsp;B Convertible
Preferred Stock of Buyers issued in the name of I-Link Incorporated, duly endorsed for transfer or with executed stock powers attached, that represent $400,000 in liquidation value of the
Series&nbsp;B Convertible Preferred Stock, that may be applied to reimburse Buyers as provided in the Reimbursement Agreement; and </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
Escrow Agent is willing to act as an escrow agent in respect of 40,000 shares of the Series&nbsp;B Convertible Preferred Stock of Buyers ("Escrow Shares") upon the terms and
conditions set forth herein; </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ks1803_agreement"> </A>
<A NAME="toc_ks1803_4"> </A>
<BR></FONT><FONT SIZE=2><B>Agreement    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOW, THEREFORE, for good and valuable considerations, the receipt and adequacy of which are hereby acknowledged by each of the parties hereto, the parties hereto
hereby agree as follows: </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Appointment of Escrow Agent.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Buyers and the Counsel Group hereby appoint the Escrow Agent as escrow agent in
accordance with the terms and conditions set forth herein, and the Escrow Agent hereby accepts such appointment. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Delivery of Escrow Shares.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Concurrently with the execution and delivery of this Agreement to the Escrow
Agent, the Counsel Group is delivering to the Escrow Agent a certificate or certificates representing the Escrow Shares together with five duly executed irrevocable stock powers. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Release of Escrow Shares and Termination of Escrow.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;The
Escrow Shares (or such part thereof that may be remaining in escrow after reimbursement of Buyers as provided in the Reimbursement Agreement) shall be distributed by
the Escrow Agent to the Counsel Group on September&nbsp;30, 2007; provided, however, that no such distribution shall be made on that date if the Escrow Agent has received on or before the date of
distribution written notice that Buyers intends to deliver to the Escrow Agent on or before December&nbsp;31, 2007, one or more Payment Notices pursuant to the Reimbursement Agreement, and if no
such Payment Notices are given by Buyers to the Escrow Agent by December&nbsp;31, 2007,
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the Escrow Agent shall immediately distribute to the Counsel Group the Escrow Shares (or such part thereof that may be remaining in escrow after reimbursement of Buyers as provided in the
Reimbursement Agreement). </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;In
the event any one or more members of the Counsel Group or their affiliates (as that term is defined in Rule&nbsp;12b-2 adopted under the Securities
Exchange Act of 1934) purchases for its or their respective accounts from Buyers authorized and unissued shares of Series&nbsp;B Convertible Preferred Stock at an aggregate purchase price of
$250,000, then Buyers will promptly give written notice thereof to the Escrow Agent, who will then release to the Counsel Group 25,000 of the Escrow Shares, or the total number of the Escrow Shares
then in Escrow if less than 25,000. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;In
the event the Counsel Group delivers to Cohne, Rappaport&nbsp;&amp; Segal, P.C., counsel to Buyers, (i)&nbsp;executed releases and waivers from Winter Harbor of all
rights and Encumbrances in and to the Acquired Assets or such other evidence satisfactory to Buyers that the Encumbrances of Winter Harbor no longer encumber the Acquired Assets, and (ii)&nbsp;UCC
termination statements that may be properly filed and are valid under applicable law to terminate the Winter Harbor UCC financing statements in each jurisdiction where such financing statements are on
file, then Buyers will promptly give written notice thereof to the Escrow Agent, who will then release all of the Escrow Shares remaining in escrow to the Counsel Group; provided, however, that no
such distribution shall be made on that date if the Escrow Agent has received on or before the date of distribution written notice that Buyers intends to deliver to the Escrow Agent one or more
Payment Notices pursuant to the Reimbursement Agreement, and if no such Payment Notices are given by Buyers to the Escrow Agent within 30&nbsp;days following the distribution date, the Escrow Agent
shall immediately distribute to the Counsel Group the Escrow Shares (or such part thereof that may be remaining in escrow after reimbursement of Buyers as provided in the Reimbursement Agreement). </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Upon
distribution of all of the Escrow Shares, either to Buyers in accordance with the Reimbursement Agreement or to the Counsel Group as provided above, this Agreement
will terminate. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Claim and Payment Procedure.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;In the event Buyers sends a Payment Notice to the Counsel Group under the
Reimbursement Agreement, it will forward the same Payment Notice to the Escrow Agent. Within three days following receipt of a Payment Notice by the Escrow Agent, it will deliver to Buyers for
cancellation certificate(s) (with stock power attached) representing that number of Escrow Shares
(based on a value of $10.00 per share and rounded to the nearest whole share) equal to the payment amount stated in the Payment Notice. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Limitation of Responsibility and Liability of the Escrow Agent.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The Escrow Agent: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Shall
be authorized to rely upon all written instructions and/or communications of the Parties that appear to be valid on their face; </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Shall
have no implied obligations or responsibilities hereunder, nor shall it have any obligation or responsibility to collect funds or seek the deposit of money or
property; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;Acts
hereunder as a depository only, and is not responsible or liable in any manner whatsoever for the sufficiency, correctness, genuineness, or validity of any
instrument deposited with it, or with respect to the form or execution of the same, or the identity, authority, or rights of any person executing or depositing the same; and </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Shall
be entitled to comply with any final award in arbitration or final order, judgment or decree of a court of competent jurisdiction, and/or with the consistent
written instructions from the Parties. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Costs and Expenses.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The fee of the Escrow Agent is $1,500, which shall be paid entirely by the Counsel Group.
The fee agreed on for services rendered hereunder is intended as full compensation for the Escrow Agent's services as contemplated by this Agreement; however, in the

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event that the conditions of this Agreement are not fulfilled, the Escrow Agent renders any material service not contemplated by this Agreement, there is any assignment of interest in the subject
matter of this Agreement, there is any material modification hereof, any material controversy arises hereunder, or the Escrow Agent is made a party to or justifiably intervenes in any litigation
pertaining to this Agreement or the subject matter hereof, the Escrow Agent shall be reasonably compensated for such extraordinary expenses, including reasonable attorneys' fees, occasioned by any
delay, controversy, litigation, or event and the same may be recoverable one-half from Buyers and one-half from the Counsel Group. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Notices.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Any notice required or permitted under this Agreement, including a Payment Notice, shall be in
writing and shall be deemed given: (a)&nbsp;on the date delivered in person; (b)&nbsp;on the date transmitted by telex, telefax or telecommunications mechanism, provided that any notice so given
is also mailed as provided in clause&nbsp;(d); (c)&nbsp;the business day following the date deposited with a courier service that
guarantees next day delivery, or (d)&nbsp;three days following the date sent by registered or certified mail, return receipt requested (postage prepaid). Any notice to Buyers shall be sufficiently
given if sent to it at its address or fax number set forth on the signature page to this Agreement, any notice to the Escrow Agent shall be sufficiently given if sent to it at its address or fax
number set forth on the signature page to this Agreement, and any notice to one or more members of the Counsel Group, including a Payment Notice, shall be sufficiently given if sent to the Counsel
Group Representative at its address or fax number set forth on the signature page to this Agreement. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Resignation by Escrow Agent.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Upon 30&nbsp;days' prior written notice to the Parties delivered or sent as
required above, the Escrow Agent shall have the right to resign as escrow agent hereunder and to thereby terminate its duties and responsibilities hereunder, and shall thereupon be released from these
instructions. Upon resignation by the Escrow Agent, the Escrow Agent shall provide the Parties with sufficient information concerning the status of the Escrow to enable the parties to provide the same
to a successor escrow agent. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Termination of Escrow Agreement.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The Escrow Agent's responsibilities thereunder shall terminate at such time
as all property held in Escrow shall have been fully disbursed pursuant to the terms hereof, or upon earlier termination of this escrow arrangement pursuant to written instructions executed by all.
Such written notice of earlier termination shall include instruction to the Escrow Agent for the distribution of the Escrow Shares. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Entire Agreement.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement contains the entire understanding by and among the parties hereto; there
are no promises, agreements, understandings, representations or warranties, other than as herein set forth. No change or modification of this Agreement shall be valid or effective unless the same is
in writing and is signed by all of the parties hereto. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Applicable Law, Successors and Assigns.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement shall be governed in all respects by the laws of the
state of Utah, and shall be binding upon and shall inure to the benefit of the parties hereto, and their respective heirs, executors, administrators, legal representatives, successors and assigns. </FONT></P>

<P><FONT SIZE=2>
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</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the parties hereto have executed this Agreement effective in all respects as of the date and year first hereinabove written. </FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2><B>BUYERS UNITED&nbsp;INC.</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="51%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2>Address:<BR>
14870 Pony Express Road</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>By:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="51%"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>PAUL JARMAN</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2>Bluffdale, Utah 84065<BR>
Fax No.&nbsp;801 576-5022</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2>Name: Paul Jarman</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2>Designated person:</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3><FONT SIZE=2>Title: President</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="39%"><FONT SIZE=2>Paul Jarman, President</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3><FONT SIZE=2><B>THE COUNSEL GROUP</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=7><BR><FONT SIZE=2><B>COUNSEL CORPORATION, an Ontario corporation</B></FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2><BR>
Address:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>By:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>Fax No.</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Title:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2>Designated person:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=7><FONT SIZE=2><BR>
<BR></FONT> <FONT SIZE=2><B>COUNSEL SPRINGWELL COMMUNICATIONS LLC<BR> </B></FONT><FONT SIZE=2>a Delaware limited liability company</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2>Address:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>By:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Title:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2>Designated person:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=7><FONT SIZE=2><BR>
<BR></FONT> <FONT SIZE=2><B>I-LINK INCORPORATED, </B></FONT><FONT SIZE=2>a Florida corporation</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2>Address:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>By:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Title:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2>Designated person:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=7><FONT SIZE=2><BR>
<BR></FONT> <FONT SIZE=2><B>I-LINK COMMUNICATIONS,&nbsp;INC., </B></FONT><FONT SIZE=2>a Utah corporation</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2>Address:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>By:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Name:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>Title:</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2>Designated person:</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><HR NOSHADE></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="8%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="2%" VALIGN="TOP"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><HR NOSHADE></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3><BR><FONT SIZE=2><B>THE ESCROW AGENT</B></FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>SCOTT B. MITCHELL</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Scott B. Mitchell</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="10%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="2%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="25%" VALIGN="TOP"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->


<P><FONT SIZE=2>
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</FONT></P>

<!-- THIS IS THE END OF A COMPOSITION COMPONENT -->
<BR>
<P><br><A NAME="03DEN1803_5">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<UL>
<FONT SIZE=2><A HREF="#toc_ks1803_1">Exhibit 4</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_ks1803_2">ESCROW AGREEMENT</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_ks1803_3">Recitals</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_ks1803_4">Agreement</A></FONT><BR>
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<!-- TOCEXISTFLAG -->
</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>7
<FILENAME>a2111608zex-5.htm
<DESCRIPTION>EX-5
<TEXT>
<HTML>
<HEAD>

</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#03DEN1803_6">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<!-- TOC_END -->
<P ALIGN="RIGHT"><FONT SIZE=2><A
NAME="ku1803_exhibit_5"> </A>
<A NAME="toc_ku1803_1"> </A>
<BR></FONT><FONT SIZE=2><B>Exhibit 5    <BR>    </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ku1803_escrow_agreement"> </A>
<A NAME="toc_ku1803_2"> </A>
<BR></FONT><FONT SIZE=2><B>ESCROW AGREEMENT    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ESCROW AGREEMENT ("Agreement") dated as of April&nbsp;&nbsp;&nbsp;&nbsp;, 2003, by and between BUYERS UNITED,&nbsp;INC.,&nbsp;Inc., a Delaware corporation ("Buyer"),
I-LINK INCORPORATED, a Florida corporation, and I-LINK COMMUNICATIONS,&nbsp;INC., a Utah corporation (I-Link Incorporated and I-Link Communications
are the "Sellers"), and SCOTT B. MITCHELL, attorney at law (the "Escrow Agent"). </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>Recitals  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, Buyer and Sellers have entered into the Asset Purchase Agreement dated December&nbsp;6, 2002 ("Purchase Agreement"); all capitalized terms used in this
Agreement shall have the same meaning ascribed to such terms in the Purchase Agreement; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
Section&nbsp;8.1 of the Purchase Agreement provides that the Sellers will deposit in escrow 25,000 shares of Buyer Securities, which is the Series&nbsp;B Convertible
Preferred Stock of Buyer, that may be applied to reimburse Buyer for Losses incurred on claims subject to indemnification by Sellers under the Purchase Agreement; and </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
Escrow Agent is willing to act as an escrow agent in respect of the 25,000 shares of Buyer Securities ("Escrow Shares") upon the terms and conditions set forth herein; </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>Agreement  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOW, THEREFORE, for good and valuable considerations, the receipt and adequacy of which are hereby acknowledged by each of the parties hereto, the parties hereto
hereby agree as follows: </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Appointment of Escrow Agent.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Buyer and Sellers hereby appoint the Escrow Agent as escrow agent in accordance
with the terms and conditions set forth herein, and the Escrow Agent hereby accepts such appointment. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Delivery of Escrow Shares.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Upon the Closing contemplated by the Purchase Agreement, Sellers shall deliver to
the Escrow Agent a certificate representing the Escrow Shares together with three duly executed irrevocable stock powers. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Release of Escrow Shares and Termination of Escrow.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The Escrow Shares (or such part thereof that may be
remaining in escrow after reimbursement for Buyer's Losses on claims subject to indemnification by Sellers) shall be distributed by the Escrow Agent to Sellers on the date that is two years following
the Closing Date; provided, however, that no such distribution shall be made if the Escrow Agent has received on or before the date of distribution written notice that Buyer is claiming reimbursement
for Losses incurred and such claim has not been resolved as of the date of distribution, in which case the date of distribution will be automatically extended to the date on which such claim is
resolved. Upon distribution of all of the Escrow Shares, either to Buyer in reimbursement of Losses or to Sellers as provided above, this Agreement will terminate. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Claims Procedure.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;In
the event Buyer gives written notice to Sellers of any claim for indemnification under the Purchase Agreement, it will forward the same written notice of claim to the
Escrow Agent. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;If
the written notice makes a claim for a stated dollar amount and does not involve a matter in dispute with a third party, Sellers will give written notice to Buyer and
the Escrow Agent within 20&nbsp;days following the date of Buyer's notice of claim whether the claim is accepted. If accepted, Escrow Agent will immediately deliver to Buyer for cancellation that
number of Escrow Shares equal to the amount of the claim divided by 10 and rounded to the nearest ten. If Sellers do not accept the claim, Escrow Agent will deliver Escrow Shares to Buyer for
cancellation only upon resolution of the issue by written agreement of Buyer and Sellers or in accordance with the
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final decision or judgment of a trier of fact with jurisdiction over the matter in dispute. If Sellers fail to give written notice as to whether they accept Buyer's claim within 20&nbsp;days
following the date of Buyer's notice of claim, Escrow Agent will immediately deliver to Buyer for cancellation that number of Escrow Shares equal to the amount of the claim divided by 10 and rounded
to the nearest ten. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;If
the written notice makes a claim for a dollar amount yet to be determined or involves a matter in dispute with a third party, Escrow Agent will deliver Escrow Shares
to Buyer for cancellation only upon resolution of the issue by written agreement of Buyer and Sellers or in accordance with the final decision or judgment of a trier of fact with jurisdiction over the
matter in dispute. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Limitation of Responsibility and Liability of the Escrow Agent.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The Escrow Agent: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;Shall
be authorized to rely upon all written instructions and/or communications of the Parties that appear to be valid on their face; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;Shall
have no implied obligations or responsibilities hereunder, nor shall it have any obligation or responsibility to collect funds or seek the deposit of money or
property; </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;Acts
hereunder as a depository only, and is not responsible or liable in any manner whatsoever for the sufficiency, correctness, genuineness, or validity of any
instrument deposited with it, or with respect to the form or execution of the same, or the identity, authority, or rights of any person executing or depositing the same; and </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)&nbsp;&nbsp;&nbsp;Shall
be entitled to comply with any final award in arbitration or final order, judgment or decree of a court of competent jurisdiction, and/or with the consistent
written instructions from the Parties. </FONT></P>

</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Costs and Expenses.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The fee of the Escrow Agent is $1,500, which shall be paid one-half by Buyer
and one-half by Sellers. The fee agreed on for services rendered hereunder is intended as full compensation for the Escrow Agent's services as contemplated by this Agreement; however, in
the event that the conditions of this Agreement are not fulfilled, the Escrow Agent renders any material service not contemplated by this Agreement, there is any assignment of interest in the subject
matter of this Agreement, there is any material modification hereof, any material controversy arises hereunder, or the Escrow Agent is made a party to or justifiably intervenes in any litigation
pertaining to this Agreement or the subject matter hereof, the Escrow Agent shall be reasonably compensated for such extraordinary expenses, including reasonable attorneys' fees, occasioned by any
delay, controversy, litigation, or event and the same may be recoverable one-half from Buyer and one-half from Sellers. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Notices.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;All notices and communications shall be deemed to have been duly given: at the time delivered by
hand, if personally delivered; three days after be being deposited in the mail, if sent with postage prepaid and addressed as provided below; when transmission is verified, if telecopied; and on the
next business day, if timely delivered to an air courier guaranteeing overnight delivery; </FONT></P>

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<TR VALIGN="TOP">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="21%"><FONT SIZE=2>If to Buyer, addressed to:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="45%"><FONT SIZE=2>Buyers United,&nbsp;Inc.<BR>
14870 Pony Express Road<BR>
Bluffdale, Utah 84065<BR>
Telecopy: (801)&nbsp;320-3312<BR>
Attention: Paul Jarman, Executive Vice President</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="22%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=2><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="45%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="22%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
</TABLE></DIV>
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<DIV ALIGN="CENTER"><TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="21%"><FONT SIZE=2><BR>
If to Sellers, addressed to:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="45%"><FONT SIZE=2><BR>
I-Link Incorporated<BR>
I-Link Communications&nbsp;Inc.<BR>
13751 S. Wadsworth Park Drive, Suite 200<BR>
Draper, Utah 84020<BR>
Telecopy: (801)&nbsp;576-5000<BR>
Attention: Helen Seltzer, President</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="22%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="3%">&nbsp;</TD>
<TD WIDTH="21%"><FONT SIZE=2><BR>
To Escrow Agent:</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="45%"><FONT SIZE=2><BR>
Scott B. Mitchell<BR>
2469 East 7000 South, Suite 204<BR>
Salt Lake City, UT 84121<BR>
Telecopy: (801)&nbsp;942-7047</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="22%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
</TABLE></DIV>
<!-- end of user-specified TAGGED TABLE -->


<P><FONT SIZE=2>Any
party may change its address by providing written notice of such change to the other parties hereto. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Resignation by Escrow Agent.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;Upon 30&nbsp;days' prior written notice to the Parties delivered or sent as
required above, the Escrow Agent shall have the right to resign as escrow agent hereunder and to thereby terminate its duties and responsibilities hereunder, and shall thereupon be released from these
instructions. Upon resignation by the Escrow Agent, the Escrow Agent shall provide the Parties with sufficient information concerning the status of the Escrow to enable the parties to provide the same
to a successor escrow agent. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Termination of Escrow Agreement.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;The Escrow Agent's responsibilities thereunder shall terminate at such time
as the Escrow Fund shall have been fully disbursed pursuant to the terms hereof, or upon earlier termination of this escrow arrangement pursuant to written instructions executed by all. Such written
notice of earlier termination shall include instruction to the Escrow Agent for the distribution of the Escrow Shares. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Entire Agreement.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement contains the entire understanding by and among the parties hereto; there
are no promises, agreements, understandings, representations or warranties, other than as herein set forth. No change or modification of this Agreement shall be valid or effective unless the same is
in writing and is signed by all of the parties hereto. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11.</FONT><FONT
SIZE=2><I>&nbsp;&nbsp;&nbsp;&nbsp;Applicable Law, Successors and Assigns.</I></FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;This Agreement shall be governed in all respects by the laws of the
state of Utah, and shall be binding upon and shall inure to the benefit of the parties hereto, and their respective heirs, executors, administrators, legal representatives, successors and assigns.

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</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, the parties hereto have executed this Agreement effective in all respects as of the date and year first hereinabove written. </FONT></P>

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<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="47%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3><BR><FONT SIZE=2><B>BUYERS UNITED,&nbsp;INC.</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2><BR>
<BR>
By:</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2><BR>
<BR>
&nbsp;</FONT></TD>
<TD WIDTH="47%"><FONT SIZE=2><BR>
<BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR><BR>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2><BR>
<BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>PAUL JARMAN</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Paul Jarman, President</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3><BR><FONT SIZE=2><B>I-LINK COMMUNICATIONS&nbsp;INC.</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="47%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name</FONT></TD>
<TD WIDTH="47%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="47%"><HR NOSHADE></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Title</FONT></TD>
<TD WIDTH="47%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="47%"><HR NOSHADE></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
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<TD COLSPAN=3><BR><FONT SIZE=2><B>I-LINK INCORPORATED</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
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<TD WIDTH="5%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="47%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=2><HR NOSHADE></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Name</FONT></TD>
<TD WIDTH="47%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="47%"><HR NOSHADE></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>Title</FONT></TD>
<TD WIDTH="47%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="5%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="7%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="47%"><HR NOSHADE></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2>&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD COLSPAN=3><BR><FONT SIZE=2><B>ESCROW AGENT</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="38%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD COLSPAN=3><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>SCOTT B. MITCHELL</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Scott B. Mitchell</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="38%" VALIGN="TOP"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
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<P><br><A NAME="03DEN1803_6">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<UL>
<FONT SIZE=2><A HREF="#toc_ku1803_1">Exhibit 5</A></FONT><BR>
</UL>
<FONT SIZE=2><A HREF="#toc_ku1803_2">ESCROW AGREEMENT</A></FONT><BR>
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