EXHIBIT 17(b)(2)






                                                 Concept Computer Corporation
                                                 2176 Torquay Mews
                                                 Mississauga, Ontario
      February 28, 1995                          Canada L5N2M6


QUAN    STYLE/MODELS    DESCRIPTION
- ----    ------------    -----------

   2    F4076-00        .5MW Memory                         )
   1    F4270-01        Power Supply Max Exp.               )
   1    F3837-03        Multiline Sync/Async.               )
   1    F4079-01        SHA-2                               ) $500.
   2    F4113-02        Formatter & 380MB                   )
   1    F4115-02        380MB Disk                          )
   1    F4378-00        Power Supply                        )

   3    ACT8311/S       Printer Interface box               ) $1500.

   1    S9100-30(6910)  2X8 9100 System w/dual controllers, 3 disk     )
                        drives, 12 drive slots and N+1 power supply    )
   3    9131-30         1.85/2.85 GB disk drive, 2MB cache memory      ) $15000.
   8    9086-30         50 foot BMC IO cable

   1    Sperry 8609     Terminal Multiplexor                )$50.

   2    4770-A70        Tape Control Unit and Drive
   8    4700-B70        Tape Drive

   1    UDS V.32        Modem 9800 baud                     )
   2    Racal VA 2450   Modem 2400 baud                     ) $100.
   1    UDS 208 A/B     Modem 4800 baud                     )

   6    F4076-00        .5MW Memory                         )
   3    PEP             Computer Logics Emulation Board     ) $500.
   1    PEP             PEP Card 5.0                        )

   1    F4961-00        4MB of Memory (for DCP)             )
   1    F3837-00        4x1 Line Module                     ) $1500.

   1    5000-E21        2100 lpm Line Printer               ) $4000.

   3                    300 Capacity Tape Rack              ) $150.

   1    3088-96         Unisys 2200/204 Computer System)
                         *with four processors              ) $13000.
                         *with twelve meg of memory         )
   1    3089-00         Expansion Cabinet
   1    1986-63         DCP 15                              ) $300.
   1    OS1100          System Software
   1    UNIS            Manufacturing Software (MRP II)

   1    PT-27X48        Blue Giant - 500 Pound Capacity     ) $250.

   1    486SX-33        IBM Compatible                      )
   1    KX-P44501       Panasonic Laser Printer             ) $500.