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   COMPANY PROFILE

                   The Controller's Office is a management consulting firm specializing in 
                   assisting new and emerging businesses develop the necessary financial tools
                   and controls to better plan and manage themselves, their
growth, their
                   profitability, all of which increases the valuation of the company.

    KEY PERSONNEL

                  Guy M Moretti,  President

                    Guy has over 30 years of experience in general, financial, and operating
                    management with companies ranging in size from large multinational
                    corporations to small start-ups.  In 1978 he founded The Controller's 
                    Office, Inc., which has assisted numerous start-up and emerging 
                    companies in the areas of capital search, strategic planning, and 
                    operational management.

                    He has served as C.F.O. for Basic Measuring Instruments, V.P. of
                    Administration and Finance for SmithKline Instruments, President of 
                    Dental Laboratory Group, and has held financial management and cost
                    accounting positions at Intel, Fairchild Semiconductor, and General 
                    Motors.

                    Guy holds a B.S. degree in Business Administration from Central 
                    Michigan University and completed training in the U.S. Navy's Avionics
                    (Electronics) School.  He has written articles on financial management 
                    and is a frequent speaker at business management and finance seminars.
                    He serves on the board of directors of several high tech companies as
                    well as public service organizations.

                    E-Mail:   
guy@tco-inc.com

                    
                  Louise Moretti,  Financial Management Consultant and Adviser

                    Louise acts as CFO, Controller and Accounting Manager for a variety 
                    of our clients.  Louise is well versed in all aspects of the financial and
                    administrative functions of a company.

                    Prior to joining us she served as the Accounting Manager of the high-tech
                    law firm, Wilson Sonsini Goodrich Rosati, where she was responsible for
                    and managed all aspects of the general accounting function, including 
                    trust, budgeting, cash, annual audits, charitable foundation, accounting 
                    systems and report writing.  Louise's involvement was critical in the firm's
                    selection and implementation of the CMS time and billing system.

                    Previously, she was the Accounting Manager and Financial Analyst for
                    Basic Measuring Instruments, Inc.; the Administrative Manager of a
                    telecommunications equipment company; as well as, Senior Administrative
                    Support with Hewlett Packard.

                    Louise has successfully passed all portions of the CPA exam and received 
                    her B.A. Accounting Degree with honors from Golden Gate University.

                    Financial management people just don’t come any better than Louise;
                    clients love and respect her.  Oh, by the way, the writer can attest that 
                    she’s also a great wife and mom.

                    E-Mail:   louise@tco-inc.com

                    
                  Michael D. Schaeffer,  Systems & Financial Management Consultant

                    Mike leads our effort to assist clients upgrade and enhance the use of
                    their information system, as well as provide financial management
                    consulting services.  He has installed and maintained a number of low-
                    level and mid-range accounting packages.  He is especially well versed
                    in the highly regarded MAS 90 accounting software.

                    Mike’s financial management background sets him apart from other
                    systems’ people; he understands the user’s needs.  He’s been there.

                    Mike's focus is to provide mid-sized and smaller companies with the level
                    of financial information and support customarily found only within large
                    companies having their own full-time support staff.  

                    Most recently he served as the Controller for Silrec Corporation, a silicon
                    wafer reprocessor.  He maintains his co-ownership and financial
                    management involvement in a construction contracting business in 
                    Montana.  Mike has served as the Controller for Pro-Tek Manufacturing,
                    Inc., a precision sheet metal and machining company and has been a 
                    Commercial Loan Officer for both the former Plaza Bank and the Bank of
                    Milpitas.  For several years Mike served as the Production Control 
                    Supervisor for Unitrace Inc., a printed circuit board manufacturer.

                    Mike is a graduate of San Jose State University with a degree in Business
                    Administration-Finance and Accounting.

                    He’s a good guy, you’ll enjoy working with him.

                    E-Mail:   mike@tco-inc.com

                    
                  Nancy Pantiga,  Financial Management Consultant

                    Nancy serves our clients in a variety of ways: Part-time Controller, 
                    Staff Accountant/Analyst, Cost Accountant, Audit Coordinator, and 
                    Systems Manager.

                    Prior to joining us, Nancy was a Financial Analyst with RockShox, Inc. 
                    where as one of the company’s first employees, she was the company’s
                    accountant.  She saw the company grow to over $100M in sales and 
                    eventually go public.  Her initial role expanded into areas of cost 
                    accounting, budgeting and finally the implementation of the company’s
                    conversion to the complete Oracle accounting and manufacturing system.

                    Nancy served several years as a staff accountant with Readicare, a
                    multi-branch medical service provider.  Prior to that she worked as an
                    accountant for Louise at Basic Measuring Instruments.  She holds an 
                    accounting degree from Cal Poly at San Luis Obispo.

                    You will find her an absolute joy to work with, just as we have.

                    E-Mail:   nancy@tco-inc.com


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