Lowell L. and Marilyn A. Robertson - Page 17




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             Exhibit B: Du Pont de Nemours (Deutschland) GmbH                         
             Quantity     Unit     Model    Description     IBM List Price            
             2          IBM 4341   L01     Central Proces      450,000                
                                                            450,000                   
             Exhibit C: Du Pont de Nemours (Deutschland) GmbH                         
             Quantity     Unit     Model    Description     IBM List Price            
             2          IBM 3350   A02     Disk Drive       83,200                    
             1          IBM 3350   A2F     Disk Drive       51,910                    
             6          IBM 3350   B02     Disk Drive       197,640                   
             3          IBM 3350   B2F     Disk Drive       129,750                   
             2          IBM 3803   2       Tape Control     68,860                    
             4          IBM 3420   8       Tape Drive         110,380                 
                                                            641,740                   
             Exhibit D: First Computer Corp.                                          
             Quantity     Unit     Model    Description     CDC List Price            
             1          CDC 38340  2       Controller       --                        
                                           w/2 Channel Sw.                            
             2          CDC 33502  A2      Disk Drive       --                        
             6          CDC 33502  B2      Disk Drive        --                       
                                                            418,891                   
             Grand total                                    5,053,136                 

             We note that the Roscrea Trust allegedly agreed to purchase              
             the equipment for $5,170,392.                                            
                  The "Valuations" section of the appraisal, the most                 
             significant portion of the document for our purposes and                 
             the one that we refer to herein as the Appraisal, states                 
             as follows:                                                              












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