Exhibit 99
               Reconditioned Systems, Inc. Audit Committee Charter
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Organization
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This charter governs the operations of the audit committee. The committee shall
review and reassess the charter at least annually and obtain the approval of the
board of directors. The committee shall be appointed by the board of directors
and shall comprise of at least two directors, a majority of whom are independent
directors. Members of the committee shall be considered independent if they have
no relationship that may interfere with the exercise of their independence from
management and the Company. All committee members shall be financially literate.

Statement of Policy
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The audit committee shall provide assistance to the board of directors in
fulfilling their oversight responsibility to the shareholders, potential
shareholders, the investment community, and others relating to the Company's
financial statements and the financial reporting process, the systems of the
internal accounting and financial controls, the internal audit function, the
annual independent audit of the Company's financial statements, and the legal
compliance and ethics programs as established by management and the board. In
doing so, it is the responsibility of the committee to maintain free and open
communication between the committee, independent auditors, the internal auditors
and management of the Company. In discharging its oversight role, the committee
is empowered to investigate any matter brought to its attention with full access
to all books, records, facilities and personnel of the Company and the power to
retain outside counsel, or other experts for this purpose.

Responsibilities and Processes
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The primary responsibility of the audit committee is to oversee the Company's
financial reporting process on behalf of the board and report the results of
their activities to the board. Management is responsible for preparing the
Company's financial statements, and the independent auditors are responsible for
auditing those financial statements. The committee, in carrying out its
responsibilities, believes it's policies and procedures should remain flexible,
in order to best react to changing conditions and circumstances. The committee
should take the appropriate actions to set the overall corporate "tone" for
quality financial reporting, sound business risk practices, and ethical
behavior.

The following should be the principal recurring processes of the audit committee
in carrying out its oversight responsibilities. The processes are set forth as a
guide with the understanding that the committee may supplement them as
appropriate.

o        The committee shall discuss with the internal auditors and the
         independent auditors the overall scope and plans for their respective
         audits including the adequacy of staffing and compensation. Also, the
         committee shall discuss with management, the internal auditors, and the
         independent auditors the adequacy and effectiveness of the accounting
         and financial controls, including the Company's system to monitor and
         manage business risk, and legal and ethical compliance programs.
         Further, the committee shall meet separately with the internal auditors
         and the independent auditors, with and without management present, to
         discuss the results of their examinations.

o        The committee shall review with management and the independent auditors
         the financial statements to be included in the Company's Annual Report
         on form 10-KSB (or the annual report to shareholders if distributed
         prior to the filing of form 10-KSB), including their judgment about the
         quality, not just acceptability, of accounting principles, the
         reasonableness of significant judgments, and the clarity of the
         disclosures in the financial statements. Also, the committee shall
         discuss the results of the annual audit and any other matters required
         to be communicated to the committee by the independent auditors under
         generally accepted auditing standards.