AMENDED AND RESTATED EQUIPMENT LEASING SCHEDULE NO. 001 Master Lease Agreement dated as of January 4, 2005

                                                                    EXHIBIT 10.4

                 [Letterhead of SPAR MARKETING SERVICES, INC.]

  MERCHANDISING * MARKETING INTELLIGENCE * DATABASE MARKETING * TELESERVICES *

                                   E-COMMERCE

                  SERVICES DEFINED BY THE RETURN THEY GENERATE

                             ----------------------

THIS IS COUNTERPART NO. OF 3 SERIALLY NUMBERED COUNTERPARTS.  TO THE EXTENT THAT

THIS DOCUMENT  CONSTITUTES  CHATTEL PAPER UNDER THE UNIFORM  COMMERCIAL CODE, NO

SECURITY  INTEREST IN THIS  DOCUMENT  MAY BE CREATED  THROUGH THE  TRANSFER  AND

POSSESSION OF ANY COUNTERPART OTHER THAN COUNTERPART NO. 1.

            AMENDED AND RESTATED EQUIPMENT LEASING SCHEDULE NO. 001

                          Dated: as of January 4, 2005

                                (this "Schedule")

                           Incorporating by Reference

             Master Lease Agreement dated as of January 4, 2005

                                     between

                   SPAR Marketing Services, Inc., as "Lessor",

                                       and

                        SPAR Canada Company, as "Lessee"

          (as the same may be supplemented or amended from time to time

             in the manner provided therein the "Master Agreement")

THE PARTIES HERETO HAVE ENTERED INTO THIS AMENDED AND RESTATED EQUIPMENT LEASING

SCHEDULE  NO. 001 IN ORDER TO REFLECT  THE