0000950130-03-002072 Sample Contracts

PURCHASE AGREEMENT
Purchase Agreement • March 14th, 2003 • Idt Corp • Telephone communications (no radiotelephone) • New York

This Purchase Agreement (this “Agreement”) is entered into as of December 19, 2002, by and among AT&T Corp., a New York corporation (“AT&T”), ItelTech, LLC, a Delaware limited liability company (“AT&T Sub”), IDT Corporation, a Delaware corporation (“IDT”), IDT Investments, Inc., a Nevada corporation (“IDT Investments”), IDT Domestic-Union, LLC, a Delaware limited liability company (“IDT Sub”), Liberty Media Corporation, a Delaware corporation, LMC Animal Planet, Inc., a Colorado corporation, Liberty N2P II, Inc., a Delaware corporation (“Liberty Sub”), and NTOP Holdings, LLC, a Delaware limited liability company (the “Company”).

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ASSIGNMENT AND ASSUMPTION AGREEMENT
Assignment and Assumption Agreement • March 14th, 2003 • Idt Corp • Telephone communications (no radiotelephone) • New York

THIS ASSIGNMENT AND ASSUMPTION AGREEMENT (this “Agreement”) is made as of the 19th day of December, 2002 by and among IDT INVESTMENTS, INC., a Nevada corporation (“Assignor”), IDT CORPORATION, a Delaware corporation and the indirect parent company of Assignor (the “Assignee”), and AT&T Corp., a New York corporation.

AMENDED & RESTATED VALUE GUARANTEE AGREEMENT
Value Guarantee Agreement • March 14th, 2003 • Idt Corp • Telephone communications (no radiotelephone) • New York

This Amended and Restated Value Guarantee Agreement (this “Agreement”), dated December 19, 2002, by and between IDT Corporation, a Delaware corporation (“IDT”), and AT&T Corp., a New York corporation (“AT&T”), replaces and supercedes in its entirety the Value Guarantee Agreement (the “Original Agreement”), dated October 19, 2001, by and between IDT Investments, Inc., a Nevada corporation (“IDTI”), and AT&T.

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