0001104659-07-084163 Sample Contracts

AGREEMENT AND PLAN OF MERGER
Agreement and Plan of Merger • November 19th, 2007 • China Precision Steel, Inc. • Steel works, blast furnaces & rolling mills (coke ovens)

This Agreement and Plan of Merger, dated as of November 16, 2007, is by and between China Precision Steel, Inc., a Colorado corporation (the “Company”), and China Precision Steel, Inc., a wholly-owned Delaware subsidiary of the Company, formed solely for the purpose of reincorporating the Company in the State of Delaware (“CPSL - Delaware”).

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