March 15, 2005

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

Rossler, Sanford & Associates reports that for the period of February 1, to February 28, 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:

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.