Exhibit 99.6
Form 8-K
Viking Systems, Inc.
File No. 000-49636

                              VIKINGS SYSTEMS, INC.
                        INCENTIVE STOCK OPTION AGREEMENT
                       UNDER THE 2004 STOCK INCENTIVE PLAN

     THIS  AGREEMENT is made as of October 11,  2004,  between  Viking  Systems,
Inc., a Nevada corporation (the "Company"), and James Long (the "Optionee").

     THE PARTIES AGREE AS FOLLOWS:

     1. Option Grant.  The Company  hereby grants to the Optionee an option (the
"Option")  to purchase the number of shares of the  Company's  common stock (the
"Option Shares"), for an exercise price per share (the "Option Price") and based
upon a Grant Date, all as set forth below.  The Option is subject to the vesting
limitations set forth in Section 2 hereof.

                     Shares under option:    10,000
                     Option Price per Share: $.65
                     Grant Date:             October 11, 2004

     The Option  will be subject  to all of the terms and  conditions  set forth
herein and in the Company's  2004 Stock  Incentive Plan (the "Option  Plan"),  a
copy of which is  attached  hereto and  incorporated  by  reference.  The Option
granted  hereunder  will be an  incentive  stock  option  within the  meaning of
Section 422 of the Internal Revenue Code of 1986, as amended.

     2.  Vesting.  The Option shall vest as follows (i) twenty  percent (20%) of
the  Option  Shares  shall  vest on the  anniversary  of the  Grant  Date if the
Optionee  is an employee  of the  Company on such date;  and (ii) the  remaining
percentage of the Option Shares shall vest on the anniversary of the Grant Date,
if the Optionee is an employee of the Company on such date at 20% per year until
fully vested (5 years).

     3.  Stockholder  Rights.  No rights or privileges  of a stockholder  in the
Company are conferred by reason of the granting of the Option. Optionee will not
become a stockholder in the Company with respect to the Option Shares unless and
until the Option has been properly  exercised and the Option Price fully paid as
to the portion of the Option exercised.

     4.  Termination.  Subject to earlier  termination as provided in the Option
Plan, this Option will expire,  unless previously  exercised in full, on October
11, 2014, which date is on or prior to the tenth anniversary of the Grant Date.

     5. Terms of the Option Plan. The Optionee  understands that the Option Plan
includes  important terms and conditions that apply to this Option.  Those terms
include (without limitation):  important conditions to the right of the Optionee
to exercise the Option; important restrictions on the ability of the Optionee to
transfer the Option or to transfer  Option Shares  received upon exercise of the
Option;  and early termination of the Option following the occurrence of certain
events, including the Optionee no longer being an employee, director, consultant
or independent contractor to or of the Company or its subsidiaries. The Optionee





acknowledges  that he or she has read the Option Plan, agrees to be bound by its
terms, and makes each of the representations required to be made by the Optionee
under it.

     6. Miscellaneous. This Agreement (together with the Option Plan) sets forth
the complete  agreement of the parties  concerning  the subject  matter  hereof,
superseding  all  prior  agreements,   negotiations  and  understandings.   This
Agreement will be governed by the  substantive  law of the State of Nevada,  and
may be executed in counterparts.

     The parties  hereby have  entered  into this  Agreement  as of the date set
forth above.

                                    Viking Systems, Inc.

                                    By    /s/ Thomas B. Marsh
                                          Thomas B. Marsh, President

                                    (Optionee)



                                    /s/ James Long

                           Address: _______________________________
                                    _______________________________
                                    _______________________________




Attachments: (1) Spousal Consent
             (2) Viking Systems, Inc. Stock Incentive Plan

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                                 SPOUSAL CONSENT

     The  undersigned is the spouse of the Optionee  referred to in the attached
Incentive Stock Option Agreement (the "Agreement"). The undersigned acknowledges
that he or she:

     (1) has  received,  reviewed  and  understands  the terms of the  Agreement
(including its attachments);

     (2) consents to the  Agreement,  and agrees to be bound by its terms to the
extent that he or she now has or may obtain any interest in the Option or Shares
covered by the Agreement; and

     (3)  understands  that the Company is relying upon this consent in entering
into the Agreement and in not taking further steps to protect its interests.

     Date: _____________ ___, 2004




                                    Signature
                                    Name: _________________________




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