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        D. Brooks and Associates CPA's, P.A

             Certified Public Accountants     Certified Valuation Analyst

           Palm Beach Gardens, Florida (561) 429-6225

CFO Services

We can fulfill the CFO or controller role for your Company on a temporary basis in times of transition or whenever management would like an outside opinion on important issues.  The following are typical services provided by us as your outsourced CFO or controller:

           *   Audit Preparation

           *   Financial modeling, forecasting and budgeting.

           *   Ongoing analysis of financial performance.

           *   Identification of sources, and negotiation, of new debt financing or replacement of existing facilities.

           *   Buy/lease decisions.

           *  Mergers and acquisitions assistance including due diligence, negotiation, and financial statement reporting.

           *   Monthly closing oversight and presentation of results and key issues to management, boards of directors,

               and owners.