Payout Record February 2004 : May 2004

June 15, 2004

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

Rossler, Sanford & Associates reports that for the period of May 1 to May 31, 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	98.42%	Joker Poker	97.33%
Caribbean Poker	97.10%	Let it Ride	98.10%
Deuces Wild Poker	98.11%	Red Dog	98.36%
Draw Jackpot	97.35%	Roulette	97.07%
Fruit Slots	96.94%	Stars Slots	96.85%
Jackpot	97.30%	Three-Card Poker	97.64%
Jacks or Better	98.13%	Average payout percentage	97.59%

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.