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Q. How do you reach 42 M homes and 3 M cars with 5. Q. How do you reach 42 M homes and 3 M cars with 5. 1 surround sound? The Answer Is: Source: CEA, Automotive Emerging Technologies Study

What is ? • 2 -sided CD/DVD targeting 45 M+ owners of 5. 1 What is ? • 2 -sided CD/DVD targeting 45 M+ owners of 5. 1 surround systems + One side a traditional audio CD and Dolby Digital plus DVD-A or DTS quality 5. 1 surround audio of the same album plus related video on the other side + Capable of internet links with the option of dfs updateable disc, creating an upstream revenue potential • 100% compatible with CD, DVD, PC/MAC, video game units, & car systems -- same defective/return rate as traditional CD AND extremely difficult to “rip” • Costs ≈ 50¢ per unit to manufacture with meaningful volume + Actual selling price to be determined by content owner or retailer • DVDplus has sold millions of discs worldwide & released more than 70 titles in various genres (Rock, Pop, R&B, Jazz) 3

 Offers Creative Options • DVD movies with soundtrack on CD side + New Offers Creative Options • DVD movies with soundtrack on CD side + New releases and reissues • CD compilations with video clips on DVD side + series • Studio version on CD side with live performances on DVD side + Iron Maiden Live • With access to internet options, ability to offer future content after initial release + Bonus tracks, lyrics, remixes • Sets a new digital resolution standard -- offers most complete & satisfying entertainment experience 4

 Current Music Industry Challenges • Extend the life expectancy of and preserve the Current Music Industry Challenges • Extend the life expectancy of and preserve the fulllength CD + Continue the CD business model for labels and retailers + Protect integrity of artist’s total creative work and offer an alternative to current prevalent “singles” mindset • Create additional revenue streams + Add entertainment and information elements to new releases + Add value & exclusive features to existing product lines • Illegal music downloads increased 47% in 2006 + 500 M paid downloads versus 15 B illegal “free” downloads Source: : NPD Group Data 5

Retail Challenges • Places to stock and sell catalog and new music are decreasing Retail Challenges • Places to stock and sell catalog and new music are decreasing + Less than 2 K brick and mortar music stores today • Mega Retailers (Best Buy, Target, Wal-Mart) represent 65% of music sales, which is less than 2% of their entire business 1. “Big box” stores have limited shelf space 2. Large market share by a few retailers can potentially accelerate the decline of physical sales 1. Especially if music floor space is further reduced Source: : NPD Group Data 6

Downloaded Singles Outsell Downloaded Albums By A 19 to 1 Margin Nearly 90% of Downloaded Singles Outsell Downloaded Albums By A 19 to 1 Margin Nearly 90% of major record company revenues, CD unit sales are rapidly declining and not being replaced by digital albums (5% of unit sales). Source: Nielsen Sound. Scan (note: 2004 had 53 weeks versus the normal 52 weeks) 7

 Digital Sales Won’t Replace Lost CD Sales • US CD sales are down Digital Sales Won’t Replace Lost CD Sales • US CD sales are down 36% since 2000, declining from $13. 4 B to $8. 5 B in 2006 + CD sales declined 7. 6% in 2006 from $9. 2 B to $8. 5 B while digital downloads grew 76% from $500 M to $900 M in 2006 • 2007 foresees CD sales dropping 12% to $7. 5 B losing $1 B in revenue; digital downloads growing 50% to $1. 4 B, gaining only half the loss of CD sales + Within 5 years, CD sales will drop a further 40% to $5 B + Digital downloads will account for 33% of music revenue, $2. 5 B Source: RIAA, Forrester, IFPI, Jupiter. Research, Nielsen Sound. Scan 8

Surround Sound Plays A Role In Consumer Purchase Decisions • By 2009 over 60 Surround Sound Plays A Role In Consumer Purchase Decisions • By 2009 over 60 M U. S. households (54%) are expected to have home theater systems + High definition 5. 1 surround sound is the technology standard for the music, film, & television industries + TVs sold today include surround system capability + HDTV audiences, movie goers, & gamers have elevated product performance expectations and quality threshold + Video games add surround sound for an extra dimension to games delivering an absorbing and exciting experience • Surround Sound owners purchase over 30% more DVDs versus general DVD consumer • First-ever 2006 Grammy Award for “Best Sound Production in Surround Sound” + Chuck Ainley/Mark Knopler Dire Straits’ Brothers in Arms 20 th Anniversary Source: Nielsen Entertainment Research, Neilsen Media Research, CEA, Automotive Emerging Technologies Study 9

Terrestrial & Satellite Broadcasters Use Surround Sound To Reinvigorate Listeners And Airwaves • 70 Terrestrial & Satellite Broadcasters Use Surround Sound To Reinvigorate Listeners And Airwaves • 70 commercial & NPR stations are converting to broadcast in 5. 1 surround sound to 10 M in weekly audience • With the growth of HD radio broadcasting, surround sound is an attractive feature + Will assist terrestrial radio in maintaining and growing its listeners against the onslaught of alternatives + More than 1, 274 FM stations broadcast HD digital signals • TV networks have added Dolby Digital 5. 1 surround sound to their programming significantly enhancing the viewers’ listening experience + Primetime averages 13 M to 31 M viewers per show + Early morning news shows average 14 M viewers a day 10

Car Manufacturers Champion The Surround Sound Experience • Over 3 M cars outfitted with Car Manufacturers Champion The Surround Sound Experience • Over 3 M cars outfitted with surround sound + Lexus, Infiniti, Acura, Chrysler, Cadillac, Mercedes, BMW, Volvo, Porsche, Lincoln, Range Rover, Jaguar + Developed and manufactured surround systems without software to support their efforts • Premium surround sound is ranked second in consumer interest in emerging automotive technologies • Busy music lovers look at their daily drive time as an excellent opportunity for serious listening Source: Automotive Emerging Technologies Study 11

Consumers Embrace Surround Sound “Hearing 5. 1 will make it hard to go back Consumers Embrace Surround Sound “Hearing 5. 1 will make it hard to go back to basic 2 channel stereo” “Anyone who listens to 5. 1 surround versions already knows how much better it makes the music sound” “Sound quality is miraculous” “Recordings have been screaming for high resolution for years” “Until you listen to the High Resolution 5. 1 mix, you have not heard albums at their best” “True experience that makes hearing the songs feel like it is the first time” “You will not be disappointed” “Songs we all heard for decades and hundreds of times over sound new again” “Songs leap out of the speakers with a new clarity that makes for a new listening experience” “ 5. 1 mix just blows me away in terms of clarity and separation of vocals and instruments” “One hopes they will release complete Beatles catalogs in 5. 1” “Real meat on the disc is the surround sound 5. 1 DVD side which is simply stunning” Source: Amazon. com reviews of Bon Jovi, Beatles, Dire Straits 12

Focus Is On Releasing Classic, Multi-million Selling Titles To Targeted Audiences • Favorite titles Focus Is On Releasing Classic, Multi-million Selling Titles To Targeted Audiences • Favorite titles (5 M+ sales) from various genres rereleased in feature-rich DVDplus format • 393 titles have sold more than 5 M copies (total of 3. 3 B units sold) + Ability for these titles, in the DVDplus format, to generate millions in U. S. sales + Capture substantial incremental volume in the near-term 13

Over 200 Titles Already Formatted Or Mixed In Surround Sound ” 14 Over 200 Titles Already Formatted Or Mixed In Surround Sound ” 14

Only The Consumer Electronics Industry And Its Retailers Can Establish A New Format • Only The Consumer Electronics Industry And Its Retailers Can Establish A New Format • Music labels and film studios do not have the margin in their products to expose potential consumers to new technologies • Manufacturers develop superior systems that include surround sound capability in response to the consumer’s desire for performance products • Hardware industry is targeting older consumers + Electronic manufacturers predict the 40+ crowd will be their main retail driver + 98 M consumers are between the ages of 40 and 65 (36% of the population) Source: CES 15

Mega Retailers Have A Stake In Promoting & Supporting Physical Product • Need to Mega Retailers Have A Stake In Promoting & Supporting Physical Product • Need to drive customers to their stores + Physical product is a reason for consumers to return • To date, have been unable to penetrate digital download market + Digital downloads do not drive shoppers to stores + Forfeiting hardware and software sales to digital devises + Future losses will escalate when films are easily downloaded • Music sells electronics and creates awareness for both hardware players and various music formats + Surround sound car audio systems, players, PCs…. Source: Nielsen Sound. Scan 16

Our Short Term Goal Is To Create A Multi-industry PROMOTION GROUP To Coordinate The Our Short Term Goal Is To Create A Multi-industry PROMOTION GROUP To Coordinate The Introduction and Launch Of This Noteworthy Format Tied To A Significant Awareness Campaign

Initial Marketing Plan • Due to vested interest in extending the physical medium life, Initial Marketing Plan • Due to vested interest in extending the physical medium life, we anticipate support from: + Artists and the artistic community, music labels, consumer electronics manufacturers, and retailers of entertainment product • Aggressive information/press campaign & focused consumer advertising + Educate interested parties about the value of the format and potential revenues + Clear up confusion about competitive formats • Partner & support retailer industry groups (NARM & CEA) to drive consumer awareness and demand + Enable consumers to rediscover their favorite music in the best possible entertainment environment 18

This is the highest value option to optimize sales of physical product by providing This is the highest value option to optimize sales of physical product by providing consumers with the ultimate personal entertainment experience! We are providing the state-of-the-art delivery system enabling consumers to revisit memorable performances in the most personal, comfortable, exciting, and satisfying way.

The Answer…The Solution! The Answer…The Solution!