LETTER OF INTENT (LOI)

[SPARK]

QRUS - Letter of Intent

On October 31, 2004, we entered into a Letter of Intent to acquire Taxus
(Cayman) Inc., a company incorporated under the laws of the Cayman Islands
("Taxus"). Taxus owns and operates its business through a Chinese wholly owned
foreign enterprise, which has exclusive management and licensing agreements with
Beijing Taxus Co. Ltd., a private Chinese enterprise ("Beijing Taxus"). Beijing
Taxus was established in 2000 and is currently headquartered in Beijing, China.

Under the transactions contemplated under the Letter of Intent, we will
acquire all of the issued and outstanding shares of Taxus' capital stock from
Taxus' existing stockholders ("Taxus Stockholders"). In the exchange, we will
issue shares of our common stock to the Taxus Stockholders in such amount so
that, immediately after giving effect to the acquisition, the Taxus Stockholders
will own in the aggregate 88% of the Company's issued and outstanding shares of
common stock. At the close of the transaction, it is contemplated that a new
board of directors will be designated by the Taxus Stockholders and that the
board will include one member to be designated by KRM Fund, our current
principal shareholder. After the payment of certain transaction related fees
(including the issuance of the Company's common stock to certain finders and
advisors), the current stockholders of the Company are expected to own
approximately 6% of the issued and outstanding common stock after completion of
the transaction with Taxus.

Our completion of the acquisition is subject to the negotiation and
execution of a definitive acquisition agreement, the completion of certain
pre-closing financing, and the delivery of financial statements of Taxus and its
subsidiaries prepared in accordance with generally accepted accounting
principles in the United States of America. There can be no assurances that the
pre-closing financing will be raised and the acquisition will be completed.

Beijing Taxus is a bio-tech company specializing in the research, breeding
and extraction of Taxus plants, also known as yew trees. Taxus plants are an
endangered plant species, mostly grown in the northern hemisphere, particularly
in China, India, Nepal, United States, Canada and Europe. Taxol (paclitaxel),
extracted from the bark and other parts of Taxus plants, has been found to be an
effective treatment for various forms of cancer. Taxol received U.S. Food and
Drug Administration ("FDA") approval in 1992 for the treatment of advanced
ovarian cancer, and in 1994 for metastatic breast cancer. In subsequent years,
the FDA has approved Taxol for treatment of other kinds of cancers, including
AIDS-related Kaposi's sarcoma and non-small cell lung cancer.

Dr. C.Y. Xie, the majority shareholder and President of Taxus Beijing and
Taxus (Cayman), Inc., has developed various proprietary species and extraction
technologies to increase the growth rate of the Taxus plant and its Taxol
content. Beijing Taxus' primary business focus is the research, breeding and
extraction of Taxus plants to satisfy a growing demand for Taxol as an effective
treatment of various forms of cancer.