Agreement

Exhibit 10.8

March 15, 2005

Stephen R. Barker

Tower Finance, Ltd.

49169 Lake Avenue

McGregor, MN  55760

Dear Steve:

You have acted as a finder for MedicalCV, Inc. during past attempts to raise capital.  The Company is about to close on a transaction in excess of $10 million.  This transaction will include certain investors previously introduced to MedicalCV by Tower.  Other investors have been introduced by the Company’s non-exclusive agent, J. Giordano and Company.  The terms of this offering contemplate paying a 6 percent commission on funds received and issuing 6 percent warrants on shares issued to each investor specifically introduced to MedicalCV by either Tower or Giordano.

Our agreement would be