Agreement for Consulting Services This Agreement (the "Agreement"), effective May 1, 2004, is made an entered into by and between Alliance Tower Corporation (the "Company") and Bottom Line Advisors, Inc., a Delaware Corporation (the "Consultant")....

                        Agreement for Consulting Services

      This  Agreement  (the  "Agreement"),  effective  May 1,  2004,  is made an
entered into by and between  Alliance  Tower  Corporation  (the  "Company")  and
Bottom Line Advisors, Inc., a Delaware Corporation (the "Consultant").

      WHEREAS, the Company is desirous of retaining the Consultant on an ongoing
basis to  provide  service  to the  Company,  in  accordance  with the terms and
provisions of this Agreement; and

      WHEREAS,  the  Consultant is desirous of entering into this  Agreement for
the purpose of furnishing  the services  required  pursuant to the terms hereof,
and the  Consultant  has the  necessary  expertise,  personnel and other support
services reasonably necessary to perform the services described herein.

      NOW  THEREFORE,  In  consideration  of the premises  recited above and the
mutual covenants and undertakings described below, it is agreed as follows:

1.    The Consultant  shall have the exclusive  right to designate the personnel
      who shall  perform  the  services on behalf of the  Consultant  hereunder,
      provided that such personnel  shall have the necessary  qualifications  to
      perform  said  services  on  behalf  of the  Consultant  hereunder.  It is
      understood  that the Consultant  will assign Xxxxx X. Xxxxxx as a priority
      to the Company in accordance with this agreement.

2.    The Company  agrees to issue Twenty Five Million  shares of the  Company's
      common stock (the "stock consideration") to Consultant upon the signing of
      this Agreement. The Company agrees to include the "stock consideration" in
      a  registration  statement  to be filed  with the  appropriate  regulatory
      agencies  in  order  to  register  the  "stock  consideration"  for  sale.
      Additionally, the Company will reimburse the Consultant for all reasonable
      expenses. Compensation for additional services will be negotiated on an ad
      hoc basis.

3.    The Consultant will provide the Company with the following services,  on a
      best efforts basis during the term of this Agreement.

      o     Develop a professional investor relations program
      o     Provide input and guidance on all press releases
      o     Provide risk management  advice which includes shopping all existing
            lines of coverage to obtain the best coverage at the lowest cost.





      o     Evaluate all existing employee benefits and make  recommendations on
            ways to improve benefits and reduce costs.
      o     Consult and make specific  recommendations  for the restructuring of
            the Company's corporate governance function.
      o     Evaluate  existing  credit   facilities  and  make   recommendations
            accordingly
      o     Assist    company    personnel    in   their    negotiations    with
            vendors/creditors
      o     Counsel the company on merger and  acquisitions  activity  including
            new trademark license agreements
      o     Evaluate   all  existing   SEC  and   corporate   filings  and  make
            recommendations accordingly.
      o     Introduce  the Company to new "market  makers" and research  analyst
            when appropriate
      o     Consult and evaluate the Company's need for a qualified stock option
            plan and make recommendations accordingly
      o     Provide consultation on a multiplicity of corporate issues
      o     Provide consultation on and interface with the Company's Equity Line
            provider (i.e., Cornell Capital)

4.    The initial term of the Agreement  shall be from May 1, 2004 through April
      30, 2006.

5.    The  Company  hereby  indemnifies,   holds  harmless,   and  protects  the
      Consultant from and against any and all claims, causes of action, damages,
      expenses or losses  whatsoever,  arising directly or indirectly out of any
      activity, undertaking or agreement performed by the Consultant pursuant to
      this agreement.

6.    The  provisions  hereof  shall be binding upon and inure to the benefit of
      the parties hereto and their respective successors and assigns.

7.    The parties agree to, from time to time and a the request of either party,
      to execute  such other  documents  and  matters  to further  evidence  the
      agreements and undertakings set forth herein.

8.    This agreement shall be governed by and enforceable  under the laws of the
      State of Texas

9.    Each party represents to the other that the party executing this Agreement
      has proper corporate authority to do so.

      In evidence  whereof,  the parties  have caused this  Agreement to be duly
      executed by their respective  authorized  representatives,  as of the date
      first set forth above.





      Bottom Line Advisors, Inc

      Xxxxx X. Xxxxxx
      Executive Vice President

      Alliance Tower Corporation

      By: /s/ Xxxxxx Xxxxxxxx
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          Xxxxxx Xxxxxxxx
          President and Chief Executive Officer

      Date: May 11, 2004
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