Exhibit 10.32

(SYKES(SM) LOGO)

                       INDEPENDENT SUBCONTRACTOR AGREEMENT

          THIS AGREEMENT is made by and between Sykes Enterprises, Incorporated
("Sykes"), a Florida corporation, with offices at 400 North Ashley Drive, Tampa,
Florida 33602 and Gerry L. Rogers ("Subcontractor"), with offices at
_________________________________________________________________.

          WHEREAS, the parties wish to enter into an agreement whereby
Subcontractor will provide services to Sykes as an independent contractor.

          NOW, THEREFORE, the parties hereto, intending to be legally bound,
agree as follows:

1.   SERVICES. Subcontractor will provide all services under this Agreement as
     an independent contractor. Sykes may retain Subcontractor to provide
     services on a project-by-project basis as assigned by the President and
     COO. Subcontractor will perform all services necessary to complete each
     project assigned to him/her in a professional manner, including performing
     those duties customarily performed by one providing similar services.
     Subcontractor will accept only that work which Subcontractor is qualified
     and able to perform. Wherever practicable, the specific requirements and
     terms of each work project shall be set forth in writing on a work order or
     statement of work signed by both parties.

2.   STANDARDS. All services provided by Subcontractor will be under his/her own
     direction and control. Subcontractor will perform services in accordance
     with the standards and parameters established by Sykes, including, but not
     limited to, the time for completing each project, the format of the product
     produced or services performed, and the standards of quality set by Sykes.
     Subcontractor will perform all work hereunder in accordance with the
     highest applicable standards for the relevant industry. All services will
     be performed to the satisfaction of Sykes and its clients.

3.   RESPONSIBILITIES.

          a.   Subcontractor shall comply with all of Sykes' and Sykes' clients'
               rules, procedures and policies relating to or affecting the
               services to be provided hereunder (including clients' standards
               of quality). Subcontractor will comply with clients' rules and
               policies with respect to security of and access to clients'
               premises and telephone and electronic mail facilities.

          b.   In its performance of this Agreement, Subcontractor will comply
               with all applicable federal, state and local laws.

          c.   Subcontractor will maintain in effect during the term of this
               Agreement any and all federal, state and local licenses and
               permits that may be required.

4.   INVOICING. Subcontractor will be paid a retained fee of Ten Thousand
     Dollars ($10,000.00) per month for which Subcontractor will perform 100
     hours of work, as mutually agreed between the parties. Any hours of work
     above 100 hours per month will first be approved by the President and COO,
     and will be billed by Subcontractor at the rate of one hundred dollars
     ($100.00) per hour worked. Subject to the satisfactory completion of the
     services, as determined by Sykes in its reasonable discretion, Sykes will
     pay Subcontractor within thirty (30) days following receipt of invoice,
     less any portion thereof in dispute. In the event of any disputed invoice
     (including disputes over whether work was performed in a satisfactory
     manner), Sykes and Subcontractor agree to negotiate in good faith toward a
     quick resolution of the dispute and payment of the mutually agreed upon
     amount. If the parties cannot resolve their payment dispute within ninety
     (90) days from the date Subcontractor presents the invoice to Sykes, such
     dispute shall be referred to binding arbitration in accordance with Section
     14 below.


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5.   NON-SOLICITATION. During the term of this Agreement and through March 5,
     2006, Subcontractor covenants and agrees not to directly or indirectly
     solicit business from any client of Sykes, or solicit the services of any
     employee of Sykes who was providing services or work to Sykes or to any
     client of Sykes.

6.   OWNERSHIP OF MATERIALS.

          a.   All materials provided to Subcontractor by Sykes or Sykes'
               clients, or produced by Subcontractor for Sykes or Sykes'
               clients, including, but not limited to, all information and
               materials relating to products, services, customers, business
               methods, strategies and practices, internal operations, pricing
               and billing, financial data, costs, personnel information,
               customer and supplier contacts, sales lists, technology,
               software, computer programs, computer systems, inventions,
               developments, trade secrets of every kind, information designated
               by Sykes or any of its clients as confidential and all other
               information or documents that might reasonably be deemed
               confidential, shall belong exclusively to and remain the property
               of Sykes or Sykes' clients, as the case may be. All materials and
               property of Sykes must be returned to Sykes upon completion of
               the assignment or project or termination of this Agreement. All
               materials and property of Sykes' client must be returned to such
               client upon completion of the assignment or project for such
               client.

          b.   Subcontractor hereby irrevocably transfers and assigns to Sykes
               or Sykes' designee any and all of his/her right, title, and
               interest in and to all work product, inventions, discoveries and
               materials produced in connection with this Agreement, including,
               but not limited to, all copyrights, patent rights, trade secrets
               and trademarks in such work product and materials. Subcontractor
               agrees: (a) to promptly disclose in writing to Sykes all work
               product, inventions, discoveries and materials developed or
               conceived by Subcontractor in performing services hereunder; (b)
               to cooperate with and assist Sykes or its clients in applying
               for, and to execute any applications or assignments reasonably
               necessary to obtain, any patent, copyright, trademark or other
               statutory protection; and (c) to otherwise treat all work
               product, inventions, discoveries and materials as confidential.
               Subcontractor's obligations under this section shall survive any
               termination of this Agreement.

7.   CONFIDENTIALITY. Subcontractor will, during the course of providing
     services to Sykes, have access to and acquire knowledge from material,
     data, systems and other information of or with respect to Sykes and any of
     its clients which may not be accessible or known to the general public,
     including information concerning its hardware, software, business plans or
     opportunities, business strategies, finances or employees and third-party
     proprietary or confidential information that Sykes or its clients treat as
     confidential. Any knowledge, material, or information acquired while
     performing services for Sykes shall not be used, published or divulged by
     Subcontractor in connection with any services rendered by Subcontractor to
     any other person, firm or company, or in any advertising or promotion
     regarding Subcontractor or his/her services, or in any other manner or
     connection whatsoever without first having obtained the written permission
     of Sykes, which permission Sykes may withhold in its sole discretion.
     Subcontractor shall not disclose the terms and conditions of this Agreement
     to any third party, including other independent contractors or employees
     working for Sykes.

8.   COVENANT NOT-TO-COMPETE. During the term of this Agreement and through
     March 5, 2006, Subcontractor shall not, directly or indirectly, either for
     his own account, or as a partner, shareholder, officer, director, employee,
     agent or otherwise, own, manage, operate, control, be employed by,
     participate in, consult with, perform services for, or otherwise be
     connected with any business the same as or similar to the business being
     conducted by Sykes. In the event any of the provisions of this paragraph 8
     are determined to be invalid by reason of their scope or duration, this
     paragraph 8 shall be deemed modified to the extent required to cure the
     invalidity. In the event of a breach, or a threatened breach, of this
     paragraph 8, Sykes shall be entitled to obtain an injunction restraining
     the commitments or continuance of the breach, as well as any other legal or
     equitable remedies permitted by law. Because of the worldwide nature of
     Sykes' business activities, the parties agree that the reasonable scope of
     this Covenant Not-to-Compete is worldwide.

9.   INDEPENDENT CONTRACTOR. Subcontractor will perform services as an
     independent contractor and not as an employee of Sykes. Sykes will not
     withhold any amount for taxes, and will provide Subcontractor with a Form
     1099 in January of each year indicating compensation paid over the previous
     year. Subcontractor will pay and accepts full responsibility for payment of
     any and all federal, state, and local taxes (including FICA and FUTA),
     penalties and interest that may be lawfully due to any government unit, and
     to indemnify and hold Sykes


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     harmless from any liability from the non-payment of taxes, penalties, and
     interest due from any other party to any governmental unit. Subcontractor
     represents and warrants that he/she meets all requirements of Section 1706
     of the Tax Reform Act of 1986, as amended. Subcontractor acknowledges that
     he/she is not covered by Sykes for any form of worker's compensation
     insurance coverage, unemployment compensation insurance coverage,
     compensation provided under federal, state, or local compulsion or
     compulsory legislation which affects contractors and employers, or
     insurance for injury, sickness or retirement, whether in the form of Social
     Security or otherwise as a result of providing services to Sykes.
     Subcontractor waives all such claims relating to the items in this section.
     In no event shall Subcontractor be deemed to be the agent or legal
     representative of Sykes, and Subcontractor shall have no authority to
     assume or create any obligations, or make any representations, on behalf of
     Sykes. All activities and work performed by Subcontractor under this
     Agreement shall be at its own risk.

10.  NO BENEFITS. Subcontractor agrees and acknowledges that he/she is not
     entitled to any of the benefits made available to employees of Sykes or
     Sykes' clients. Subcontractor waives, discharges and releases any claim for
     any benefit offered to the employees of Sykes or Sykes' clients.
     Subcontractor understands and agrees that this specifically includes, but
     is not limited to, pension coverage or benefits, savings and investment
     plan benefits, employee stock option participation, holiday pay, separation
     pay, or any other benefit of any type or description. In the event
     Subcontractor is retroactively determined by a court or administrative
     agency to be an employee of Sykes, Subcontractor shall continue to be
     classified as a leased employee or contract employee for purposes of all
     Sykes benefit plans and, notwithstanding such determination, shall not be
     eligible to participate in Sykes benefit plans.

11.  INSURANCE.

          a.   Subcontractor shall maintain, at its sole cost and expense,
               commercial general liability and automobile liability insurance
               with limits of liability acceptable to Sykes.

          b.   Subcontractor shall provide Sykes with properly executed
               certificates of insurance prior to commencement of performance of
               this Agreement and shall provide Sykes with at least thirty (30)
               days' prior written notice of any reduction or cancellation of
               the above insurance coverage.

12.  INDEMNIFICATION. Subcontractor shall indemnify, defend and hold harmless
     Sykes and its clients and all of their respective directors, officers,
     employees, agents, successors and assigns, from and against all claims,
     demands, actions, suits, judgments, losses, damages, costs and expenses,
     including court costs and reasonable attorneys' fees, incurred as a result
     of any of the following: (i) breach of or failure to perform any
     obligation, provision or condition of Subcontractor contained in this
     Agreement, (ii) Subcontractor's failure to comply with any applicable laws,
     regulations or orders, (iii) any negligent act or omission or intentional
     misconduct on the part of Subcontractor or his/her employees, (iv) the
     termination of Subcontractor under this Agreement or any project or
     assignment, (v) the alleged existence of any employer/employee relationship
     between Subcontractor and Sykes or its clients, (vi) any direct claim for
     workers' compensation benefits asserted against Sykes or its clients by
     Subcontractor or any employee thereof, and (vii) any claim or action that
     the services or products provided by Subcontractor under this Agreement
     infringe the patent, copyright, trademark, trade secret or other
     intellectual or proprietary right of a third party.

13.  TERM; TERMINATION. The term of this Agreement shall be for one (1) year,
     beginning August 2, 2004. Either party may terminate this Agreement at any
     time, with or without cause, upon at least sixty (60) days' prior written
     notice to the other party. Sykes may terminate this Agreement immediately
     upon a material breach by Subcontractor.

14.  ARBITRATION. Both parties agree that any action under this Agreement shall
     be submitted to arbitration administered by the American Arbitration
     Association (AAA) before a sole arbitrator in accordance with AAA's
     then-existing Commercial Arbitration Rules. The arbitrator shall be
     selected by AAA from a list of approved arbitrators for disputes of the
     type presented. The site of any arbitration shall be Hillsborough County,
     Florida, unless otherwise agreed by the parties in writing. Judgment upon
     the award rendered by the arbitrator may be entered in any court having
     jurisdiction thereof. The arbitrator will not decide as amiable
     compositeur. The prevailing party will be awarded its costs, including
     legal fees, incurred in connection with the arbitration, and the
     arbitration proceedings will be confidential and will not be discussed by
     the parties or the arbitrator with third parties, with the exception of
     lawyers, consultants, and others engaged to assist the parties in the
     arbitration. All documents and other evidence exchanged in the arbitration
     and any copies thereof


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     will be returned by the arbitrator and the other party to the party
     producing such documents or other evidence promptly after the final
     conclusion of any arbitration by award, stipulation, or continuance.

15.  MISCELLANEOUS.

          a.   GOVERNING LAW. This Agreement shall be governed by the laws of
               the State of Florida, without regard to its conflict of law
               principles.

          b.   ASSIGNMENT. Neither this Agreement nor any rights or obligations
               hereunder may be assigned by either party without the other
               party's prior written consent, which shall not be unreasonably
               withheld or delayed.

          c.   SEVERABILITY. In the event any provision of this Agreement is
               found to be unenforceable, void, invalid or unreasonable in
               scope, such provision shall be modified to the extent necessary
               to make it enforceable, and, as so modified, this Agreement shall
               remain in full force and effect.

          d.   NO WAIVER. Failure by either party to exercise any rights
               contained in this Agreement shall not be construed as a waiver of
               such rights.

          e.   COUNTERPARTS. This Agreement may be executed in counterparts,
               each of which shall be deemed to be an original copy of this
               Agreement and all of which, when taken together, shall be deemed
               to constitute one and the same Agreement.

          f.   ENTIRE AGREEMENT. This Agreement constitutes the entire agreement
               of the parties, supersedes any prior understandings relating to
               the subject matter hereof, and may be amended or supplemented
               only in a written agreement signed by both parties.

          g.   SECTION HEADINGS. Section headings are provided for convenience
               only. They do not modify or affect the meaning of any provision
               herein and will not serve as a basis for interpretation or
               construction of this Agreement.

          IN WITNESS WHEREOF, the parties hereto have executed this Agreement on
the respective dates written below.

SYKES ENTERPRISES, INCORPORATED         SUBCONTRACTOR


Signature: /s/ James T. Holder          Signature: /s/ Gerry L. Rogers
           --------------------------              -----------------------------
Name: James T. Holder                   Name: Gerry L. Rogers
Title: Vice President                   Title: Principal Consultant
Date: July 27, 2004                     Date: July 27, 2004


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