Annual Distribution Contract

                                                                   EXHIBIT 10.10

                   KIWA Bio-Tech Products (Shandong) Co., Ltd.
                          Annual Distribution Contract

              Party A: KIWA Bio-Tech Products (Shandong) Co., Ltd.

                   Party B: Xinjiang Rundi Bio-tech Co., Ltd.



         WHEREAS:

     To safeguard the legitimate rights and interests of Party A and Party B, in
accordance  with the Contract  Law of the  People's  Republic of China and other
relating laws and administrative  regulations,  in the principle of reciprocity,
mutual benefit and  development,  for the subject matter that Party A authorizes
Party B to be the exclusive  distributor in Xinjiang Uygur Autonomous Region for
Party A's products, both parties agree as follows:

         1. Appointment and flow direction control

     1.1 Party A appoints Party B as the exclusive distributor in Xinjiang Uygur
Autonomous Region  (hereinafter  referred to as the "Designated  Territory") for
Party  A's  products.  Party  A's  products  include  "Yi Mu Ling"  water  flush
fertilizer,  "Pu Guang Fu" liquid fertilizer for plant's leaves, "Zhi Guang You"
compound  microorganism  fertilizer and organic  fertilizer.  Both parties agree
that under the same  conditions for  distribution  of Party A's other  follow-up
fertilizer  products in such  territory  Party A shall give first rank to choose
Party B as the exclusive distributor and this Contract shall apply.

     1.2  Party  B's  appointment  as the  exclusive  distributor  for Party A's
products  shall  be  effective  from  Janurary  1,  2007 to  December  31,  2009
(hereinafter  referred to as the  "Distribution  Year").  If Party B reaches the
sales  objective  provided  herein upon  expiration of such term,  Party A shall
continue  the  appointment  of  Party  B as  the  exclusive  distributor  in the
designated  territory,  otherwise  Party A may decide at its own  discretion  to
notify Party B in writing of whether to extend the appointment of Party B as the
exclusive distributor. If Party B accepts this proposal, then the appointment of
Party B as the exclusive distributor of Party A's products shall be extended.

     1.3 The areas for Party B or its any sub-tier distributor who purchases the
products  directly or indirectly  from Party B to distribute  Party A's products
shall be limited to the designated territory.  Except as otherwise prior written
consent is acquired from Party A, Party B may not distribute  Party A's products
at the areas other than the designated  territory,  nor appoint any  individual,
company or distributor outside the designated territory for any reason or in any
manner.

     1.4 If Party B or its any sub-tier  distributor  who purchases the products
directly or indirectly from Party B breaches the stipulations  regarding product
flow control in selling or transferring the products, Party B shall be deemed as
breach of contract, Party A shall have the right to request Party B to stop such
noncompliance  immediately,  and  Party B shall  pay to  Party A the  liquidated
damages at 15% of the sales value of the  nonconforming  sales. If Party B fails
to stop the nonconforming  conduct after being informed,  Party A shall have the
right to unilaterally disqualify Party B as the exclusive distributor.

                                      -1-

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         2. Sales objective

     2.1 The  sales  objective  shall  mean  the  total  value  of the  products
purchased by Party A in the distribution year calculated at the actual price for
account  settlement  between the parties.  The sales objective of a distribution
year shall be RMB (pound)*50,000,000.

     2.2 Party B shall  reach the annual  sales  objective.  If Party B fails to
reach 80% of the sales objective for such period of time, Party A shall have the
right to disqualify Party B as the exclusive distributor.

         3. Product pricing

     3.1 Party B may execute  Party A's price list to its sub-tier  distributors
and terminal customers. Party A shall have the right to adjust the product price
system with a notice to Party B one month in advance.

     3.2  Settlement  price  between  Party A and  Party  B shall  be 75% of the
terminal sales price constituted by Party A.

     3.3 Party B cannot  determine at its own discretion the sales price for the
sub-tier  distributors,  and the retail prices in the designated territory shall
not be reduced in any name  (including  sales  promotion  or  discount) so as to
prevent unjust price competition.

         4. Purchase order and delivery

     4.1 Both parties  agree to  determine  the product  family,  specification,
quantity,  delivery  date,  arrival  place for each  batch of goods in  purchase
order, and this Contract shall apply for other  provisions.  Party B shall place
purchase  order in writing ten days in  advance,  and the  purchase  order shall
become  effective  after signed by the duly  authorized  representatives  of the
parties and affixed  with the  official  seals or special  stamp  dedicated  for
contract of both  parties.  The purchase  order shall form the integral  part of
this Contract.

     4.2 Once the  purchase  order is  signed,  either  party  may not  alter or
rescind the purchase  order