Payout Record February 2004 : February 2004

March 12, 2004

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

Rossler, Sanford & Associates reports that for the period of February 1, to February 29, 2004, 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	98.45%	Joker Poker	97.39%
Caribbean Poker	96.98%	Let it Ride	98.05%
Deuces Wild Poker	98.09%	Red Dog	98.32%
Draw Jackpot	97.40%	Roulette	96.98%
Fruit Slots	96.88%	Stars Slots	96.80%
Jackpot	97.18%	Three-Card Poker	97.64%
Jacks or Better	98.07%	Average payout percentage	97.89%

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.