EXHIBIT 10.19

 Salary Deferral Arrangement For Executives of Research Engineers (Europe) Ltd.

Research Engineers (Europe) Limited (REEL), a wholly owned subsidiary of
netGuru, Inc., allows its executives, including Mr. Stephen Owen who is one of
the Named Executive Officers of netGuru, Inc. as defined by Item 402(a)(2) of
Regulation S-B, to defer portions of their salary on a pretax basis to a
retirement account of their choice. REEL does not match these employee
contributions. Amounts contributed by Mr. Owen in fiscal years ended March 31,
2002, 2001 and 2000 were $29,641, $30,144 and $36,619, respectively.