Payout Record October 2003 : July 2005

August 17, 2005

REPORT OF THE INDEPENDENT ACCOUNTANTS OF EXCITING GAMES, S.L.

Rossler, Sanford & Associates reports that for the period of July 1 to July 31, 2005, the average payout percentage of winnings to wagered amounts as recorded by the computer system of 4 Jacks Casino (URL http://www.4jacks.com) and shown by the data log files for the following categories were:

Blackjack	98.54%	Joker Poker	97.87%
Caribbean Poker	97.82%	Let it Ride	98.15%
Deuces Wild Poker	98.33%	Red Dog	98.29%
Draw Jackpot	99.34%	Roulette	94.68%
Fruit Slots	96.01%	Stars Slots	95.78%
Jackpot	96.06%	Three-Card Poker	98.72%
Jacks or Better	98.45%	Tens or Better	98.12%
Average payout percentage 97.9%

The scope of this review did not include any back-office procedures or reviews of financial controls, including those relating to amounts paid to, or received from clients of 4 Jacks Casino.

These percentages do not necessarily reflect the future payout of any of these games, nor the results of any individual game.

In our opinion, 4 Jacks Casino, has correctly calculated these payout percentages based on the amounts waged and winnings during the stated period.

Rossler, Sanford & Associates

Caracas, Venezuela

Exciting Games, S.L., Madrid, Spain is the supplier of gaming software to 4 Jacks Casino.