EXHIBIT 10.1


Executive Officer Incentive Plan- Lewis Chew

     As reported on the Form 8-K dated July 18,  2006 filed July 20,  2006,  the
Compensation  Committee of the Company's Board of Directors  approved a separate
additional  incentive for Lewis Chew,  Senior Vice President,  Finance and Chief
Financial  Officer.  This  incentive  exceeds  the  amount  permitted  under the
Company's  Executive  Officer  Incentive  Plan. The Committee made this decision
based on Mr.  Chew's  performance  in  fiscal  2006 in  developing  a  strategic
business plan focused on shareholder value improvement and achieving significant
efficiencies in the audit of internal controls.