PRESS RELEASE

INSIGHT INVESTMENTS AND GLOBAL CAPITAL LTD. ANNOUNCE STRATEGIC PARTNERSHIP

ORANGE, CA — January 5, 2004 — Global Capital Ltd. and Insight Investments have announced a strategic partnership to provide lease financing that qualifies as tier-one diversity expenditures for our customers.

Global Capital Ltd. led by President Terri McNally, is a certified woman owned enterprise that has generated over $50 Million dollars in equipment financing over the past five years. Global Capital, Ltd. is an alternative financing source for various types of collateral. Their target market is Fortune 500 companies to middle market companies.

The recently announced partnership between the two companies provides the opportunity for our customer to lease with a first class independent lessor and use the leases as a tier one expenditure. "Many of our customers have serious diversity programs and equipment leasing through Insight and Global provides the opportunity to spend substantial diversity dollars with one vendor" said Dave Sanborne, National Sales Manager of Insight's Financial Services Group. "Our customers prefer the concept of a large diversity expenditure via equipment leasing versus the complexity of smaller transactions with multiple vendors."

About Global Capital
Global Capital, Ltd. ("Global"), a certified WBE and DBE, has a primary goal of promoting the offering of diversity participation in its business relations. Global is certified with the Women's' Business Enterprise National Council ("WBENC"), the Women's Business Development Council ("WBDC") and many city, state and regulatory authorities. Global is recognized as one of the top ten (10) women owned businesses in the United States by WBENC.

Terri McNally, sole shareholder and President of Global, recently was awarded the Applause Award to be presented in March of 2004 at the Salute to Women's Business Enterprise in Washington, D.C. by WBENC recognizing the leaders of women owned businesses in the United States. In 2003, she was one of ten women nationally awarded the Womens' Business Accelerator/ Executive Scholarship by WBENC for the year 2003. Ms. McNally is also a member of the Board of Directors of WBDC and the National Leadership Forum of WBENC. She is also the Chairperson for the Silent Auction of the Women in Business 2004 in New Orleans, Louisiana.

Ms. McNally is a frequent speaker at diversity symposiums, seminars and conventions on issues regarding diversity spending and the interaction of W/MBE companies with the corporate diversity departments of purchasers. Her efforts have been beneficial in promoting increased corporate awareness of the availability of diversity suppliers for corporate participation. She has been the subject of featured articles in the Chicago Tribune and Crains Chicago Business. Additionally, she is a member of the Womens President Organization and many equipment leasing association and a frequent volunteer for WBE functions and activities.

About Insight Investments, Corporation
Based in California, Insight Investments, Corp. helps companies worldwide better control their technology acquisition, leasing, and management requirements. Since 1987 the Company has provided a wide array of solutions designed to fit specific customer needs including new and used equipment acquisition, custom leasing and financing, asset management, off-lease portfolio management, disposal of excess equipment and the integration of best-of-breed technology solutions. For more information, visit www.insightinvestments.com or call 714.939.2300.