Payout Record October 2003 : October 2005

November 15, 2005

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

Rossler, Sanford & Associates reports that for the period of October 1 to October 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	99.03%	Joker Poker	97.92%
Caribbean Poker	98.20%	Let it Ride	98.55%
Deuces Wild Poker	98.43%	Red Dog	98.48%
Draw Jackpot	100.03%	Roulette	94.66%
Fruit Slots	96.61%	Stars Slots	96.56%
Jackpot	96.01%	Three-Card Poker	98.70%
Jacks or Better	98.68%	Tens or Better	98.37%
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.