SALES CONTRACT OF INDUSTRIAL PRODUCTS

                                                                   Exhibit 10.10

                      SALES CONTRACT OF INDUSTRIAL PRODUCTS
                      -------------------------------------
                                                                       NO.: 02606
                                                               SIGNED AT: Tai'an
                                                         DATE: December 26, 2002

This contract is made and entered into by and between   Shandong Shengda Chemical
Machinery Co., Ltd (hereinafter   referred to as the Seller) and Shandong Shengda
Chemical   Co., Ltd   (hereinafter   referred to as the Buyer);   whereby the Seller
agree   to sell   and the   Buyer   agree   to buy the   commodity   mentioned   in this
contract subject to the terms and conditions stipulated below:

Article 1: Object, Quantity, Price and Date of Delivery

NAME OF COMMODITY: The Collecting Vat of the Big Warm-up Tower

UNIT: PIECE

QUANTITY: One

UNIT PRICE: RMB 1,614,386.14 yuan

TOTAL AMOUNT: RMB 1,614,386.14 (one million,   six hundred and fourteen thousand,
three hundred and eighty six point one four) yuan

DATE OF DELIVERY: February 26, 2003

Article 2: QUALITY STANDARD

The seller will manufacture the objects according to the National   Standards and
the drawing sheet provided by the Buyer.

Article 3: TERMS AND TIME LIMIT OF QUALITY   ASSURANCE   OF THE SELLER:   1 Year of
Quality Warranty

Article 4: NUMBER OF NECESSITIES,   SPARE PARTS, TOOLS TO BE PACKED WITH THE SAID
EQUIPMENT,   AND METHOD OF SUPPLY: In accordance with the require