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Heska

hska · NASDAQ Healthcare
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Employees 201-500
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FY2001 Annual Report · Heska
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=============================================================================== 
               SECURITIES AND EXCHANGE COMMISSION 
                     WASHINGTON, D.C. 20549 

                            FORM 10-K 
(MARK ONE) 
    X     ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE 
                    SECURITIES EXCHANGE ACT OF 1934 
              For the fiscal year ended December 31, 2001 
                                   Or 
        TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE 
                    SECURITIES EXCHANGE ACT OF 1934 
          For the transition period from _________________ 
                                    to   _________________ 

                 COMMISSION FILE NUMBER: 0-22427 

                        HESKA CORPORATION 
     (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER) 
            DELAWARE                        77-0192527 
(STATE OR OTHER JURISDICTION OF          (I.R.S. EMPLOYER 
 INCORPORATION OR ORGANIZATION)       IDENTIFICATION NUMBER) 
     1613 PROSPECT PARKWAY                     80525 
     FORT COLLINS, COLORADO 
(ADDRESS OF PRINCIPAL EXECUTIVE             (ZIP CODE)) 
            OFFICES) 
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE:(970)493-7272 

SECURITIES REGISTERED PURSUANT TO SECTION 12(B) OF THE ACT: NONE 
   SECURITIES REGISTERED PURSUANT TO SECTION 12(G) OF THE ACT: 
                  COMMON STOCK, $.001 PAR VALUE 
  Indicate by check mark whether the registrant (1) has filed 
all reports required to be filed by Section 13 or 15(d) of the 
Securities Exchange Act of 1934 during the preceding 12 months 
(or for such shorter period that the registrant was required to 
file such reports), and (2) has been subject to such filing 
requirements for the past 90 days. 

  Yes X   No 

  Indicate by check mark if disclosure of delinquent filers 
pursuant to Item 405 of Regulation S-K is not contained herein, 
and will not be contained, to the best of the registrant's 
knowledge, in definitive proxy or information statements 
incorporated by reference in Part III of this Form 10-K or any 
amendment to this Form 10-K. 

  The aggregate market value of voting stock held by non- 
affiliates of the Registrant was approximately $40,287,365 as of 
March 26, 2002 based upon the closing price on the Nasdaq 
National Market reported for such date.  This calculation does 
not reflect a determination that certain persons are affiliates 
of the Registrant for any other purpose. 

  47,845,112 shares of the Registrant's Common Stock, $.001 par 
value, were outstanding at March 26, 2002. 

               DOCUMENTS INCORPORATED BY REFERENCE 

  Items 10 (as to directors), 11, 12 and 13 of Part III 
incorporate by reference information from the Registrant's Proxy 
Statement filed with the Securities and Exchange Commission in 
connection with the solicitation of proxies for the Registrant's 
2002 Annual Meeting of Stockholders. 

=============================================================================== 

                          TABLE OF CONTENTS 

                                                                            Page 
PART I                                                                        1 
     Item 1.  Business.                                                       1 
     Item 2.  Properties.                                                    12 
     Item 3.  Legal Proceedings.                                             12 
     Item 4.  Submission of Matters to a Vote of Security Holders.           13 
PART II                                                                      14 
     Item 5.  Market for Registrant's Common Equity and Related 
              Stockholder Matters.                                           14 
     Item 6.  Selected Consolidated Financial Data.                          14 
     Item 7.  Management's Discussion and Analysis of Financial Condition 
              and Results of Operations.                                     16 
     Item 7A. Quantitative and Qualitative Disclosures about Market Risk.    34 
     Item 8.  Financial Statements and Supplementary Data.                   35 
     Item 9.  Changes in and Disagreements with Accountants on Accounting 
              and Financial Disclosure.                                      65 
PART III                                                                     65 
     Item 10. Directors and Executive Officers of the Registrant.            65 
     Item 11. Executive Compensation.                                        66 
     Item 12. Security Ownership of Certain Beneficial Owners and 
              Management.                                                    66 
     Item 13. Certain Relationships and Related Transactions.                66 
PART IV                                                                      67 
     Item 14. Exhibits, Financial Statement Schedules and Reports on 
              Form 8-K.                                                      67 

     ALLERCEPT, AVERT, E.R.D.-SCREEN, E-SCREEN, HESKA, SOLO STEP, VET/ECG, 
VET/E-Sig, VET/IV, and VET/OX are trademarks of Heska Corporation.  This 10-K 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
also refers to trademarks and trade names of other organizations. 

                                     PART I 

     This Form 10-K contains forward-looking statements within the meaning of 
Section 27A of the Securities Act of 1933, as amended and Section 21E of the 
Securities Exchange Act of 1934, as amended.  Words such as "anticipates," 
"expects," "intends," "plans," "believes," "seeks," "estimates," 
variations of such words and similar expressions are intended to identify such 
forward- looking statements.  These statements are not guarantees of future 
performance and are subject to certain risks, uncertainties and assumptions that 
are difficult to predict.  Therefore, actual results could differ materially 
from those expressed or forecasted in any such forward-looking statements as a 
result of certain factors, including those set forth in "Factors that May 
Affect Results," "Management's Discussion and Analysis of Financial Condition 
and Results of Operations," "Business" and elsewhere in this Form 10-K. 

     Although we believe that expectations reflected in the forward-looking 
statements are reasonable, we cannot guarantee future results, levels of 
activity, performance or achievements.  We expressly disclaim any obligation or 
undertaking to release publicly any updates or revisions to any forward-looking 
statements contained herein to reflect any change in our expectations with 
regard thereto or any change in events, conditions, or circumstances on which 
any such statement is based.  These forward-looking statements apply only as of 
the date of this Form 10-K. 

ITEM 1.  BUSINESS. 

     We discover, develop, manufacture and market companion animal health 
products principally for dogs, cats and horses.  We employ approximately 80 
scientists, of whom over one quarter hold doctoral degrees, with expertise in 
several disciplines including microbiology, immunology, genetics, biochemistry, 
molecular biology, parasitology and veterinary medicine.  This scientific 
expertise is focused on the development of a broad range of pharmaceutical, 
vaccine and diagnostic products for companion animals.  We also sell veterinary 
diagnostic and patient monitoring instruments and offer diagnostic services to 
veterinarians in the United States and Europe principally for companion animals. 
Our Diamond Animal Health subsidiary manufactures food animal vaccines as well 
as other food animal products that are marketed and distributed by other animal 
health companies.  In addition, Diamond manufactures certain companion animal 
health products for marketing and sale by Heska. 

     We currently market our products in the United States to veterinarians 
through approximately 20 independent third-party distributors and through a 
direct sales force, complemented by an internal telesales group.  Nearly one- 
half of our domestic distributors provide sales services for the full line of 
our pharmaceutical, vaccine, diagnostic and instrumentation products.  Late in 
2001, we made a shift in our product distribution strategy and expect to rely on 
independent distributors for a greater portion of our domestic sales.  Outside 
the United States, we rely primarily on third-party distributors and, for 
certain of our products, have granted our corporate partners exclusive 
distribution rights.  See "Sales, Marketing and Distribution" below. 

     Our principal executive offices are located at 1613 Prospect Parkway, Fort 
Collins, Colorado 80525 and our telephone number is (970) 493-7272.  We were 
incorporated in California in 1988, and we reincorporated in Delaware in 1997. 

     Our business is comprised of two reportable segments, Companion Animal 
Health and Food Animal Health.  Within the Companion Animal Health segment there 
are two major product groups, which we define as pharmaceuticals, vaccines and 
diagnostics (PVD) and veterinary diagnostic and patient monitoring instruments. 
These products are sold through our operations in Fort Collins, Colorado and 
Europe.  Within the Food Animal Health segment, there is one major product 
group, food animal vaccine and pharmaceutical products.  We manufacture these 
food animal products at our Diamond Animal Health subsidiary located in Des 
Moines, Iowa. 

  COMPANION ANIMAL HEALTH PRODUCTS 

     We presently sell a variety of companion animal health products, among the 
most significant of which are the following: 

  DIAGNOSTICS 

     Heartworm Diagnostic Products.  Heartworm infections of dogs and cats are 
caused by the parasite, Dirofilaria immitis.  This parasitic worm is transmitted 
in larval form to dogs and cats through the bite of an infected mosquito. 
Larvae develop into adult worms that live in the pulmonary arteries and heart of 
the host, where they can cause serious cardiovascular, pulmonary, liver and 
kidney disease.  Our canine and feline heartworm diagnostic tests use monoclonal 
antibodies or a recombinant heartworm antigen, respectively, to detect heartworm 
antigens or antibodies circulating in the blood of an infected animal.  These 
tests were introduced into the marketplace over the last several years. 

     We currently market and sell heartworm diagnostic products for both cats 
and dogs.  SOLO STEP FH for cats and SOLO STEP CH for dogs are available in both 
point-of-care versions that can be used by veterinarians on site, as well as 
tests that can be sent to our veterinary diagnostic laboratory at our Fort 
Collins facility.  In 2000, we introduced SOLO STEP CH Batch Test Strips, which 
is a rapid and simple point-of-care antigen detection test for dogs that allows 
veterinarians in larger practices to run multiple samples at the same time. 
Novartis Agro K.K. (Novartis Animal Health K.K. Tokyo) has been appointed our 
exclusive distributor of SOLO STEP CH and SOLO STEP FH in Japan.  SOLO STEP CH 
received regulatory approval from the Japanese Ministry of Agriculture, Forestry 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
and Fisheries, or MAFF, in September 2001 and was first sold in Japan in 
November 2001. 

     Allergy Testing and Diagnostic Products.  Allergy is common in companion 
animals, and it is estimated to affect approximately 10% to 15% of dogs. 
Clinical symptoms of allergy are variable, but are often manifested as 
persistent and serious skin disease in dogs and cats.  Clinical management of 
allergic disease is problematic, as there are a large number of allergens that 
may give rise to these conditions.  Although skin testing is often regarded as 
the most accurate diagnostic procedure, such tests can be painful, subjective 
and inconvenient.  The effectiveness of the immunotherapy that is prescribed to 
treat allergic disease is inherently limited by inaccuracies in the diagnostic 
process. 

     Heska markets two complementary in vitro tests for the detection of IgE, 
the antibody involved in most allergic reactions: 

     * The ALLERCEPT E-Screen Test, introduced in 2001, is a rapid in-clinic 
       test that detects the presence of allergen-specific IgE, an antibody 
       associated with allergic disease.  Dogs testing positive for allergen- 
       specific IgE are candidates for further evaluation using our ALLERCEPT 
       Definitive Allergen Panels to determine the specific allergens to 
       which the dog is allergic. 

     * The ALLERCEPT Definitive Allergen Panels, introduced in 1997, provide 
       the most accurate determination of the specific allergens to which a 
       dog is reacting.  The panels use a highly specific recombinant version 
       of the natural IgE receptor to screen the serum of potentially allergic 
       animals for IgE directed against a panel of known allergens.  A typical 
       test panel consists primarily of various pollen, grass, mold, insect 
       and mite allergens.  The test results often serve as the basis for 
       prescription ALLERCEPT Allergy Treatment Sets. 

     Early Renal Disease.  Renal disease is the second leading cause of death in 
dogs and often goes undetected until it is too late.  It is estimated that 70% 
to 80% of kidney function is already destroyed before veterinarians can detect 
renal disease using existing tests.  Early detection is key to the introduction 
of dietary or therapeutic regimens that could significantly slow the progression 
of the disease and add quality years to a dog's life.  Our E.R.D.-SCREEN Test, 
introduced in March 2002, is a rapid in-clinic immunoassay that detects trace 
amounts of albumin in urine.  The persistent presence of albumin in urine is 
believed to be associated with the early stages of renal disease. 

  VACCINES 

     Equine Influenza Vaccine.  Equine influenza is a common viral disease of 
horses and is similar to human influenza.  This disease poses a significant risk 
to the estimated six million horses in the United States.  Infected horses have 
severe respiratory disease and diminished performance for an extended period 
following infection.  We believe that approximately half of the six million 
horses in the United States currently receive vaccination.  Most competitive 
equine influenza vaccines are administered as a component of a multi-purpose 
vaccine, intended to provide protection against multiple infectious diseases. 
Industry sources have estimated the total U.S. equine vaccine market at $50 
million.  We believe that other currently available vaccines for equine 
influenza are of limited efficacy. 

     We have developed a unique vaccine for equine influenza, our Flu AVERT I.N. 
vaccine, which we believe has improved efficacy and duration of immunity 
compared to existing products.  This product was approved by the United States 
Department of Agriculture, or USDA, in November 1999 and was first sold to 
veterinarians in December 1999.  In February 2001, we granted Novartis Animal 
Health Canada exclusive distribution rights for Flu AVERT I.N. vaccine in 
Canada.  The vaccine received regulatory approval from the Canadian Food 
Inspection Agency, or CFIA, in August 200l and was first sold in Canada in 
September 2001. 

     Allergy Treatment Sets.  Veterinarians who use our ALLERCEPT Definitive 
Allergen Panels often purchase ALLERCEPT Allergy Treatment Sets for those 
animals with positive test results.  These prescription immunotherapy treatment 
sets are formulated specifically for each allergic animal and contain only the 
allergens to which the animal has significant levels of IgE antibodies.  The 
prescription formulations are administered in a series of injections, with doses 
increasing over several months, to ameliorate the allergic condition of the 
animal.  Immunotherapy is generally continued for an extended time.  We offer 
both canine and feline immunotherapy treatment products. 

     Feline Respiratory Disease Vaccine.  In 1997, we introduced in the United 
States HESKA Trivalent Intranasal/Intraocular Vaccine, a three-way modified live 
vaccine to prevent disease caused by the three most common respiratory viruses 
of cats:  calicivirus, rhinotracheitis virus and panleukopenia virus.  This 
vaccine is administered without needle injection by dropping the liquid 
preparation into the eyes and nostrils of cats.  While there is one competitive 
non-injectable two-way vaccine, all other competitive products are injectable 
formulations.  The use of injectable vaccines in cats has become controversial 
due to the frequency of injection site-associated side effects.  The most 
serious of these side effects are injection site sarcomas, tumors which, if 
untreated, are nearly always fatal.  Our vaccine avoids injection site side 
effects, and we believe it is very efficacious.  We anticipate the introduction 
of a second generation of this product in 2003. 

  PHARMACEUTICALS 

     Nutritional Supplements.  In 1998, we developed and introduced in the 
United States a novel fatty acid supplement, HESKA F.A. Granules.  The source of 
the fatty acids in this product, flaxseed oil, leads to high omega-3:omega-6 
ratios of fatty acids.  Diets high in omega-3 fatty acids are believed to lead 
to lower levels of inflammatory mediators.  The HESKA F.A. Granules include 

 
 
 
 
 
 
 
 
 
 
 
 
vitamins and are formulated in a palatable flavor base that makes the product 
convenient and easy to administer. 

  MEDICAL INSTRUMENTS 

     We offer a broad line of veterinary diagnostic, monitoring and other 
instruments which are described below.  We also market and sell consumable 
supplies and reagents for these instruments.  We entered this line of business 
in March 1998, when we acquired Sensor Devices, Inc., a manufacturer and 
marketer of patient monitoring and diagnostic instruments.  Following that 
acquisition, we completed the development of various other instruments and 
entered into agreements for the distribution of additional instruments to 
veterinarians. 

     Diagnostic Instruments.  Our line of veterinary diagnostic instruments 
includes the following: 

    * The i-STAT Portable Clinical Analyzer is a hand-held, portable 
      clinical analyzer that provides quick, easy analysis of blood gases 
      and other key analytes, such as sodium, potassium and glucose, with 
      whole blood. 

    * The HESKA Vet ABC-Diff Hematology Analyzer is an easy to use blood 
      analyzer that measures such key parameters as white blood cell count, 
      red blood cell count, platelet count and hemoglobin levels in animals. 

    * The SPOTCHEM EZ is a compact desktop system used to measure common 
      blood chemistry components that are vital to veterinary medical diagnosis. 
      It provides veterinarians with an easy-to-use, flexible and economical 
      in-clinic chemistry system. 

     Monitoring and Other Instruments.  The use by veterinarians of the types of 
patient monitoring products that are taken for granted in human medicine is 
becoming the state of the art in companion animal health.  Our line of 
monitoring instruments includes: 

    * The VET/OX 4404 monitor and the VET/OX 4800 monitor, the centerpieces 
      of our monitoring instrument product line, are oxygen saturation monitors 
      designed for monitoring animals under anesthesia.  Each monitor includes 
      a variety of additional parameters, such as pulse rate and strength, body 
      temperature, respiration and ECG. 

    * The VET/E-Sig probe is used for monitoring ECG, temperature and heart and 
      breath sounds of anesthetized dogs. 

    * The VET/IV 2.2 infusion pump is a compact, affordable IV pump that allows 
      veterinarians to easily provide regulated infusion of fluids, drugs or 
      nutritional products for their patients. 

  VETERINARY DIAGNOSTIC LABORATORY 

     We have a veterinary diagnostic laboratory at our Fort Collins facility. 
This diagnostic laboratory currently offers our allergy diagnostics, canine and 
feline heartworm diagnostics and flea bite allergy assays, in addition to other 
diagnostic services including polymerase chain reaction (PCR) based tests for 
certain infectious diseases.  Our Fort Collins veterinary diagnostic laboratory 
is currently staffed by medical technologists experienced in animal disease and 
several additional technical staff. 

     We intend to continue to use our Fort Collins diagnostic laboratory both as 
a stand-alone service center for our customers and as an adjunct to our product 
development efforts.  Many of the assays which we intend to develop in a point- 
of-care format are initially validated and made available in the veterinary 
diagnostic laboratory and will also remain available there after the 
introduction of the analogous point-of-care test. 

  FOOD ANIMAL HEALTH PRODUCTS 

     In addition to manufacturing companion animal health products for marketing 
and sale by Heska, Diamond Animal Health, our wholly-owned subsidiary, has 
developed its own line of food animal vaccines that were licensed by the USDA in 
the United States in 1998 and 1999.  In 1998, Diamond entered into an agreement 
with a food animal products distributor, Agri Laboratories, Ltd., or AGRILABS, 
for the exclusive marketing and sale of these vaccines worldwide.  AGRILABS 
currently has an arrangement with Intervet International B.V., a division of 
Akzo Nobel, for the exclusive distribution of these vaccines worldwide.  Certain 
annual contract minimums must be met by AGRILABS in order to maintain worldwide 
exclusivity.  The agreement expires in December 2004 and is automatically 
renewed for additional one-year terms thereafter, unless either party gives 
prior written notice that it does not wish to renew the agreement.  We do not 
currently intend to terminate this agreement and have not received any such 
notice from AGRILABS.  We are currently in negotiations with AGRILABS to modify 
and extend this agreement.  Diamond is the sole manufacturer of these products. 

     Diamond also manufactures biological and pharmaceutical products for a 
number of other food animal health companies.  This activity ranges from 
providing complete turnkey services which include research, licensing, 
production, labeling and packaging of products to providing any one of these 
services as needed by their customers. 

  PRODUCT CREATION 

     We are committed to creating innovative products to address significant 
unmet health needs of companion animals.  We create products both through 
internal research and development and through external collaborations.  Internal 
research is managed by multidisciplinary product-associated project teams that 
consist of microbiologists, immunologists, geneticists, biochemists, molecular 
biologists, parasitologists and veterinarians, as appropriate. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     We are also committed to identifying external product opportunities and 
creating business and technical collaborations that lead to the creation of 
other products.  We believe that our active participation in scientific networks 
and our reputation for investing in research enhances our ability to acquire 
external product opportunities. 

     In the past, we have collaborated with a number of third parties on the 
development of various pharmaceutical, vaccine and diagnostic products.  We have 
collaborated with numerous university veterinary specialists and practicing 
veterinarians to test products in development and to validate the utility of our 
existing products in the marketplace.  In addition, we have collaborated with 
the following institutions and companies to develop critical components of our 
products: 

     * Quidel Corporation, Genzyme Corporation and Diagnostic Chemicals, Ltd. 
       with respect to the development of certain of our rapid, in-clinic 
       diagnostics tests, 
     * Valentis, Inc. and National Jewish Medical and Research Center on the 
       development of an intratumor gene therapy for the treatment of solid 
       tumors in dogs, and 
     * Researchers at the University of Pittsburgh on the development of our 
       Flu Avert I.N. vaccine. 

     We have also collaborated with several third parties on the development of 
our veterinary medical instrument product line, including: 

     * i-STAT Corporation, for the development of veterinary applications for 
       the i-STAT Portable Clinical Analyzer and the cartridges used with this 
       instrument, 

     * Arkray, Inc., for the development of veterinary applications for the 
       SPOTCHEM EZ clinical biochemistry analyzer and associated reagents, and 

     * scil GmbH, for the development of veterinary applications for the Heska 
       Vet ABC-Diff Hematology Analyzer and associated reagents. 

     Our product pipeline currently includes numerous products in various stages 
of development.  Products under development include several point-of-care 
diagnostic products, vaccines and pharmaceutical products for allergy, cancer, 
heartworm control, pain management and flea control.  We currently have under 
development the following products which we expect to introduce in 2002 and 
2003: 

     * A screening test for the parasites, Giardia and Cryptosporidium; 
     * A second generation vaccine for feline respiratory disease; 
     * A diagnostic product to determine if cats remain protected against 
       common respiratory viral diseases; and 
     * A gene-based medicine that stimulates a dog's own immune system to 
       attack tumors. 

     The vast majority of all our research and development resources are 
directed toward the development of new companion animal health products.  We 
incurred expenses of $13.6 million, $14.9 million and $17.0 million in the years 
ended December 31, 2001, 2000, and 1999, respectively in support of our research 
and development activities. 

  SALES, MARKETING AND DISTRIBUTION 

     We estimate that there are approximately 30,000 veterinarians in the United 
States whose practices are devoted principally to small animal medicine.  Those 
veterinarians practice in approximately 20,000 clinics in the United States. 
During the past year, we sold our products to approximately 14,000 such clinics 
in the United States. 

     We currently market our products in the United States to veterinarians 
through independent third- party distributors, a direct sales force, a telephone 
sales force, trade shows and print advertising.  Prior to 2001, our distribution 
strategy relied upon the use of third-party sales agents who would market 
Heska's products on consignment.  During 2001, we modified our distribution 
strategy and entered into distribution agreements with over 20 third-party 
veterinary distributors.  These distributors market our products utilizing their 
direct sales forces.  Nearly one-half of these domestic distributors carry the 
full line of our pharmaceutical, vaccine, diagnostic and instrumentation 
products.  We believe that these relationships will provide for more complete 
market penetration.  Internationally, we market our products to veterinarians 
primarily through third-party distributors and corporate partners. 

     Given the shift in our product distribution strategy, we expect that a 
greater portion of our sales will come from distributors rather than our direct 
sales force.  An important factor in successfully implementing this strategy 
will be to retain sufficient independent distributors to market and sell our 
products.  We believe that one of our largest competitors, IDEXX, prohibits its 
distributors from selling competitors' products, including our SOLO STEP 
heartworm diagnostic products and medical diagnostic instruments.  To be 
successful, we will need to continue to attract and retain sufficient 
independent distributors and train the sales personnel of our distributors about 
the Heska products. 

     We have granted third parties substantial marketing rights to certain of 
our existing products as well as products under development.  Our agreements 
with our corporate marketing partners generally contain no minimum purchase 
requirements in order for them to maintain their exclusive or co-exclusive 
marketing rights.  Currently, Novartis Agro K.K. markets and distributes SOLO 
STEP CH in Japan, and Novartis Animal Health Canada, Inc. distributes our Flu 
AVERT I.N. vaccine in Canada.  In addition, we have entered into agreements with 
Novartis, Nestle Purina Petcare Company and Eisai Inc. to market or co-market 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
certain of the products that we are currently developing. 

  MANUFACTURING 

     Our products are manufactured by our Fort Collins, Des Moines and Fribourg, 
Switzerland facilities and/or by third-party manufacturers.  Diamond's facility 
is a USDA, Food and Drug Administration, or FDA, and Drug Enforcement Agency, or 
DEA, licensed biological and pharmaceutical manufacturing facility in Des 
Moines, Iowa.  We expect that we will manufacture most or all of our biological 
products at this facility, as well as most or all of our recombinant proteins 
and other proprietary reagents for our diagnostic products.  Heska AG 
manufactures its allergy diagnostic products at its facility in Fribourg, 
Switzerland.  Quidel Corporation and Diamond manufacture our heartworm point-of- 
care diagnostic products.  Centaq, Inc. manufactures our immunotherapy treatment 
products.  Third parties manufacture our veterinary diagnostic and patient 
monitoring instruments, including our various analyzers and veterinary sensors. 

     In addition to manufacturing certain of our proprietary products, Diamond 
manufactures animal health vaccine products for marketing and sale by other 
companies.  Diamond currently has the capacity to manufacture more than 50 
million doses of vaccine each year.  Diamond's customers purchase products in 
both bulk and finished format, and Diamond performs all phases of manufacturing, 
including growth of the active bacterial and viral agents, sterile filling, 
lyophilization and packaging.  Diamond also offers support to its customers 
through research services, regulatory compliance services, validation support 
and distribution services. 

  COLLABORATIVE AGREEMENTS 

     Novartis.  We have entered into several collaborative agreements with 
various subsidiaries and/or divisions of Novartis AG. 

     * Screening and Development Agreement.  We entered into this agreement 
       with Ciba-Geigy Limited, now known as Novartis AG, in April 1996. 
       Under the agreement the parties may undertake joint research and 
       development activities related to both companion animal and food 
       animal health.  If the parties decide not to perform joint research 
       activities, then Novartis has the right to use our materials to 
       develop food animal or companion animal products.  Novartis would pay 
       royalties on any such products developed by it.  There are currently 
       no joint research programs underway and no products being sold that 
       were developed under this agreement.  This Agreement is effective 
       until December 31, 2005. 

     * Marketing Agreements.  In April 1996, we entered into marketing 
       agreements with Ciba-Geigy Limited (Novartis AG) and Ciba-Geigy 
       Corporation, now known as Novartis Animal Health US, Inc.  Under 
       these agreements, these entities were granted various rights to 
       manufacture and market flea control vaccine or feline heartworm 
       control vaccine products developed by us for which USDA prelicensing 
       serials are completed on or before December 31, 2005.  We have 
       co-exclusive rights to market these products under our own trade 
       names throughout the world, subject to certain other marketing rights, 
       and we share revenues on those sales.  These agreements are in force 
       until December 2010 or for as long as Novartis is selling the products. 
       No products have yet been developed or commercialized under these 
       agreements. 

     * Right of First Refusal Agreements. 

       -  In April 1996 we entered into an agreement with Ciba-Geigy 
          Limited (Novartis AG) under which we, prior to granting 
          licenses to any third party to products or technology 
          developed or acquired by us for either companion animal or 
          food animal applications, subject to certain other rights, 
          must first notify and offer Novartis such rights.  This 
          agreement terminates in December 2005.  To date, Novartis AG 
          is not developing or marketing any products offered to it 
          under this agreement, except for a Leishmania vaccine that 
          is currently in development at Novartis. 

       -  In August 1998, we entered into an agreement with Novartis Agro 
          K.K. ("NAH-Japan") and Novartis Animal Health, Inc. ("NAH") under 
          which both entities, prior to granting licenses to any third party 
          to certain products or technology offered to NAH-Japan or NAH by 
          any third party or by any NAH affiliate for either companion animal 
          or food animal applications, must first notify and offer us such 
          rights.  This agreement terminates in December 2005.  To date, 
          Heska is not developing or marketing any products under this 
          agreement. 

     * Exclusive Distribution Agreements. 

       -  In August 1998, we entered into an agreement with Novartis Agro K.K. 
          (Novartis Animal Health K.K. Tokyo) to be our exclusive distributor 
          for SOLO STEP CH and SOLO STEP FH heartworm diagnostic products and 
          our feline Bivalent/Trivalent Intranasal/Intraocular Vaccines in 
          Japan upon obtaining regulatory approval in Japan for such products, 
          at Novartis' expense.  This right continues until December 2006. 
          There are no minimum purchase obligations contained in this 
          agreement.  Sales of SOLO STEP CH began in November 2001. 

       -  In February 2001, we entered into an agreement with Novartis Animal 
          Health Canada, Inc. to be our exclusive distributor for Flu AVERT, 
          I.N. our equine influenza vaccine in Canada until December 2006, 
          subject to Novartis meeting certain minimum purchase requirements. 
          Products are marketed under the HESKA brand name.  Product sales 
          began in November 2001. 

 
 
 
 
 
 
 
 
 
 
 
 
 
     Nestle Purina PetCare Company.  We have a strategic alliance with Nestle 
Purina PetCare Company, formerly Ralston Purina Company.  Nestle holds exclusive 
rights to license our discoveries, know-how and technologies for innovative 
diets for dogs and cats.  The first product from this strategic alliance was 
introduced under the Purina name in July 2000.  A second related product was 
introduced in 2001.  These products are specialty diets for the nutritional 
management of feline diabetes mellitus.  We receive a royalty from Nestle on 
sales of these products. 

     i-STAT Corporation.  Under the terms of an Amended and Restated 
Distribution Agreement dated as of February 1999, we have been granted exclusive 
rights to market and sell the i-STAT portable blood analyzer and cartridges in 
the U.S. and major international markets, including Europe.  We also have a 
right to market certain products developed by i-STAT.  The term of this 
agreement is currently until December 2002.  It is automatically renewed 
thereafter for additional 12 months terms unless either party gives at least 
9 months prior written notice to the other that it does not wish to renew the 
agreement. 

     Agri Laboratories, Ltd.  In July 1998, our wholly owned subsidiary, Diamond 
Animal Health, Inc. entered into a Bovine Vaccine Distribution Agreement.  Under 
the terms of this agreement, Diamond has agreed to manufacture and sell certain 
bovine vaccines to AGRILABS for distribution worldwide, with certain exceptions. 
Certain minimum purchase requirements apply to this agreement.  This agreement 
expires in December 2004 and is automatically renewed thereafter for additional 
one year terms unless either party gives prior written notice to the other that 
it does not wish to renew the agreement.  We are currently in negotiations with 
AGRILABS to modify and extend this agreement. 

  INTELLECTUAL PROPERTY 

     We believe that patents, trademarks, copyrights and other proprietary 
rights are important to our business.  We also rely upon trade secrets, know- 
how, continuing technological innovations and licensing opportunities to develop 
and maintain our competitive position. 

     We actively seek patent protection both in the United States and abroad. 
As of December 31, 2001, we owned, co-owned or had rights to 138 issued U.S. 
patents and 110 pending U.S. patent applications.  Our issued U.S. patents 
primarily relate to allergy, flea control, heartworm control, infectious disease 
vaccines, nutrition, instrumentation, diagnostics or vaccine delivery 
technologies.  Our pending patent applications primarily relate to allergy, flea 
control, heartworm control, infectious disease vaccines, diagnostics, nutrition, 
cancer, vaccine delivery, immunomodulators or medical instrument technologies. 
Applications corresponding to pending U.S. applications have been or will be 
filed in other countries.  Our patent portfolio also includes 132 issued patents 
and 209 pending applications in various foreign countries. 

     We also have obtained exclusive and non-exclusive licenses for numerous 
other patents held by academic institutions and biotechnology and pharmaceutical 
companies.  The proprietary technologies of Diamond and Heska AG are primarily 
protected through trade secret protection of, for example, their manufacturing 
processes. 

     The biotechnology and pharmaceutical industries have been characterized by 
extensive litigation relating to patents and other intellectual property rights. 
In 1998, Synbiotics Corporation filed a lawsuit against us alleging infringement 
of a Synbiotics patent relating to heartworm diagnostic technology.  See "Item 
3.  Legal Proceedings." 

  SEASONALITY 

     Certain portions of our business are subject to seasonality, including our 
SOLO STEP heartworm diagnostic products, which are principally sold starting in 
the fourth quarter and continuing through the second quarter of the year; our 
Flu AVERT I.N. vaccine for equine influenza, which is principally sold in the 
first and fourth quarters of the year; our veterinary medical instrument 
products, sales of which are higher in the fourth quarter of the year; and our 
food animal vaccine products, which are sold principally in the second half of 
the year. 

  GOVERNMENT REGULATION 

     Most of the products that we develop are subject to extensive regulation by 
governmental authorities in the United States, including the USDA and the FDA, 
and by similar agencies in other countries.  These regulations govern, among 
other things, the development, testing, manufacturing, labeling, storage, pre- 
market approval, advertising, promotion, sale and distribution of our products. 
Satisfaction of these requirements can take several years and time needed to 
satisfy them may vary substantially, based on the type, complexity and novelty 
of the product.  Any product that we develop must receive all relevant 
regulatory approval or clearances, if required, before it may be marketed in a 
particular country.  The following summarizes the U.S. government agencies that 
regulate animal health products: 

     * USDA.  Vaccines and certain point-of-care diagnostics are considered 
       veterinary biologics and are therefore regulated by the Center for 
       Veterinary Biologics, or CVB, of the USDA.  Industry data indicate 
       that it takes approximately four years and $1.0 million to license a 
       conventional vaccine for animals from basic research through licensing. 
       In contrast to vaccines, point-of-care diagnostics can typically be 
       licensed by the USDA in about a year, at considerably less cost. 
       However, vaccines or diagnostics that use innovative materials, such 
       as those resulting from recombinant DNA technology, usually require 
       additional time to license.  The USDA licensing process involves the 
       submission of several data packages.  These packages include information 
       on how the product will be manufactured, information on the efficacy 

 
 
 
 
 
 
 
 
 
 
 
 
 
       and safety of the product in laboratory animal studies and information 
       on performance of the product in field conditions. 

     * FDA. Pharmaceutical products, which generally include synthetic 
       compounds, are approved and monitored by the Center for Veterinary 
       Medicine of the FDA.  Industry data indicate that developing a new 
       drug for animals requires approximately 11 years from commencement 
       of research to market introduction and costs approximately $5.5 million. 
       Of this time, approximately three years is spent in animal studies and 
       the regulatory review process.  However, unlike human drugs, neither 
       preclinical studies nor a sequential phase system of studies are 
       required.  Rather, for animal drugs, studies for safety and efficacy 
       may be conducted immediately in the species for which the drug is 
       intended.  Thus, there is no required phased evaluation of drug 
       performance, and the Center for Veterinary Medicine will review data 
       at appropriate times in the drug development process.  In addition, 
       the time and cost for developing companion animal drugs may be 
       significantly less than for drugs for food production animals, as 
       food safety issues relating to tissue residue levels are not 
       present. 

     * EPA.  Products that are applied topically to animals or to premises 
       to control external parasites are regulated by the Environmental 
       Protection Agency, or EPA. 

     After we have received regulatory licensing or approval for our 
pharmaceutical products, numerous regulatory requirements apply.  Among the 
conditions for certain regulatory approvals is the requirement that our 
manufacturing facilities or those of our third-party manufacturers conform to 
current Good Manufacturing Practices or other manufacturing regulations, which 
include requirements relating to quality control and quality assurance as well 
as maintenance of records and documentation.  The USDA, FDA and foreign 
regulatory authorities strictly enforce manufacturing regulatory requirements 
through periodic inspections. 

     A number of our animal health products are not regulated.  For example, 
certain assays for use in a veterinary diagnostic laboratory, such as ALLERCEPT, 
E-SCREEN and E.R.D.-SCREEN Urine Test, do not have to be licensed by either the 
USDA or FDA.  Similarly, none of our veterinary diagnostic and patient 
monitoring instruments require regulatory approval to be marketed and sold. 
Additionally, various botanically derived products, various nutritional products 
and supportive care products are exempt from significant regulation as long as 
they do not bear a therapeutic claim that represents the product as a drug. 

     We have pursued regulatory approval outside the United States based on 
market demographics of foreign countries.  For marketing outside the United 
States, we are also subject to foreign regulatory requirements governing 
regulatory licensing and approval for many of our products.  The requirements 
governing product licensing and approval vary widely from country to country. 
Licensing and approval by comparable regulatory authorities of foreign countries 
must be obtained before we can market products in those countries.  The approval 
process varies from country to country and the time required for such approvals 
may differ substantially from that required in the United States.  We cannot be 
certain that approval of any of our products in one country will result in 
approvals in any other country.  To date, we or our distributors have sought 
regulatory approval for certain of our products in Canada, which is governed by 
the Canadian Food Inspection Agency, or CFIA, and in Japan, which is governed by 
the Japanese Ministry of Agriculture, Forestry and Fisheries, or MAFF. 

     The status of regulatory approval for our major products and products in 
development both in the United States and elsewhere is summarized below. 

CURRENT MAJOR PRODUCTS                         COUNTRY                 REGULATED                 AGENCY         STATUS 
- ----------------------------------------    --------------        -----------------------       ----------    ----------- 

ALLERCEPT E-SCREEN Test                     United States         No 
                                            EU                    No - in most countries 
ALLERCEPT Definitive Allergen Panels        Unites States         No 
                                            EU                    No 
E.R.D.-SCREEN Urine Test                    United States         No 
                                            EU                    No - in most countries 
Flu AVERT I.N. Vaccine                      United States         Yes                              USDA         Licensed 
                                            Canada                Yes                              CFIA         Licensed 
HESKA F.A. Granules                         United States         No 
SOLO STEP CH                                United States         Yes                              USDA         Licensed 
                                            Canada                Yes                              CFIA         Pending 
                                            Japan                 Yes                              MAFF         Licensed 
SOLO STEP FH                                United States         Yes                              USDA         Licensed 
SOLO STEP Batch Test Strips                 United States         Yes                              USDA         Licensed 
                                            Canada                Yes                              CFIA         Pending 
Trivalent Intranasal/Intraocular Vaccine    United States         Yes                              USDA         Licensed 
Veterinary Medical Instrumentation          United States         No 
                                            EU                    No 

PRODUCTS IN DEVELOPMENT                        COUNTRY                   REGULATED              AGENCY          STATUS 
- ----------------------------------------    --------------        ----------------------       -----------    ------------ 

Feline ImmuCheck Assay                      United States         Yes                             USDA          Pending 
                                            EU                    No-in most countries 
Canine Cancer Gene Therapy                  United States         Yes                             USDA          Pending 
Giardia + Crypto-Screen Fecal Test          United States         Yes                             USDA          Pending 

 
 
 
 
 
 
 
 
 
 
                                                                                                    
 
 
 
 
                                                                                                    
 
                                            EU                    No-in most countries 
Trivalent Intranasal/Intraocular Vaccine-   United States         Yes                             USDA          Pending 
Second Generation 

  COMPETITION 

     The market in which we compete is intensely competitive.  Our competitors 
include independent animal health companies and major pharmaceutical companies 
that have animal health divisions.  Companies with a significant presence in the 
animal health market, such as Wyeth (formerly American Home Products), Bayer AG, 
IDEXX Laboratories, Inc., Intervet International B.V., Merial Ltd., Novartis AG, 
Pfizer Inc., Pharmacia Corporation and Schering-Plough Corporation are marketing 
or are developing products that compete with our products.  These competitors 
may have substantially greater financial, technical, research and other 
resources and larger, more established marketing, sales, distribution and 
service organizations than us.  Moreover, such competitors may offer broader 
product lines and have greater name recognition than we do.  Novartis is our 
marketing partner, but its agreement with us does not restrict its ability to 
develop and market competing products.  In addition, we believe that IDEXX 
prohibits its distributors from selling competitors' products, including our 
SOLO STEP heartworm diagnostic products and medical diagnostic instruments. 

     The food animal vaccines sold by Diamond to AGRILABS compete with similar 
products offered by a number of other companies, some of which have 
substantially greater financial, technical, research and other resources than 
Diamond and may have more established marketing, sales, distribution and service 
organizations than AGRILABS. 

  ENVIRONMENTAL REGULATION 

     In connection with our product development activities and manufacturing of 
our biological, pharmaceutical and diagnostic products, we are subject to 
federal, state and local laws, rules, regulations and policies governing the 
use, generation, manufacture, storage, handling and disposal of certain 
materials, biological specimens and wastes.  Although we believe that we have 
complied with these laws, regulations and policies in all material respects and 
have not been required to take any significant action to correct any 
noncompliance, we may be required to incur significant costs to comply with 
environmental and health and safety regulations in the future.  Although we 
believe that our safety procedures for handling and disposing of such materials 
comply with the standards prescribed by state and federal regulations, the risk 
of accidental contamination or injury from these materials cannot be eliminated. 
In the event of such an accident, we could be held liable for any damages that 
result and any such liability could exceed our resources. 

  EMPLOYEES 

     As of December 31, 2001, we and our subsidiaries employed 336 full-time 
persons, of whom 107 were in manufacturing, quality control, shipping and 
receiving, and materials management, 90 were in research, development, 
intellectual property and regulatory affairs, 57 were in management, finance, 
administration, legal, information systems, human resources and facilities 
management, 67 were in sales, marketing and customer service and 15 were in the 
diagnostic laboratories.  We believe that our ability to attract and retain 
skilled personnel is critical to our success.  None of our employees is covered 
by a collective bargaining agreement, and we believe our employee relations are 
good. 

ITEM 2.  PROPERTIES. 

     Our principal administrative and research and development activities are 
located in Fort Collins, Colorado.  We currently lease an aggregate of 
approximately 64,000 square feet of administrative and laboratory space in four 
buildings located in Fort Collins under leases expiring through 2005, with 
options to extend through 2010 for the larger facilities.  We believe that our 
present Fort Collins facilities are adequate for our current and planned 
activities and that suitable additional or replacement facilities in the Fort 
Collins area are readily available on commercially reasonable terms should such 
facilities be needed in the future.  Our principal manufacturing facility, 
Diamond, located in Des Moines, Iowa, consists of 168,000 square feet of 
buildings on 34 acres of land, which we own.  We also own a 175-acre farm used 
principally for research purposes located in Carlisle, Iowa.  Our European 
subsidiaries lease their facilities. 

ITEM 3.  LEGAL PROCEEDINGS. 

     In November 1998, Synbiotics Corporation filed a lawsuit against us in the 
United States District Court for the Southern District of California in which it 
alleges that we infringe a patent owned by Synbiotics relating to heartworm 
diagnostic technology.  We have obtained legal opinions from our outside patent 
counsel that our heartworm diagnostic products do not infringe the Synbiotics 
patent and that the patent is invalid.  The opinions of non-infringement are 
consistent with the results of our internal evaluations related to the one 
remaining claim.  In September 2000, the U.S. District Court hearing the case 
granted our request for a partial summary judgment, holding two of the 
Synbiotics patent claims to be invalid, leaving only the one remaining claim in 
the lawsuit.  The one remaining claim is currently scheduled for trial in 2002. 

     While we believe that we have valid defenses to Synbiotics' allegations 
and intend to defend the action vigorously, there can be no assurance that an 
adverse result or settlement would not have a material adverse effect on our 
financial position, results of operations or cash flow. 

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS. 

     No matters were submitted to a vote of stockholders during the fourth 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
quarter of the year ended December 31, 2001. 

                                     PART II 

ITEM 5.  MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS. 

     Our common stock is quoted on the Nasdaq National Market under the symbol 
"HSKA."  The following table sets forth the intraday high and low, prices for 
our common stock as reported by the Nasdaq National Market, for the periods 
indicated below. 

                                              HIGH                   LOW 
                                         --------------         ------------- 

2000 
First Quarter                             $    5.563            $    2.063 
Second Quarter                                 4.375                 1.500 
Third Quarter                                  4.469                 1.750 
Fourth Quarter                                 2.938                 0.594 
2001 
First Quarter                                  1.563                 0.656 
Second Quarter                                 1.440                 0.950 
Third Quarter                                  1.310                 0.500 
Fourth Quarter                                 1.100                 0.500 
2002 
First Quarter (through March 26)               1.470                 1.019 

     On March 26, 2002, the last reported sale price of our common stock was 
$1.10 per share.  As of March 26, 2002, there were approximately 358 holders of 
record of our common stock and approximately 4,658 beneficial stockholders.  We 
have never declared or paid cash dividends on our capital stock and do not 
anticipate paying any cash dividends in the near future.  In addition, we are 
restricted from paying dividends, other then dividends payable solely in stock, 
under the terms of our credit facility.  We currently intend to retain future 
earnings for the development of our business. 

     On December 18, 2001, we issued 7,792,768 shares of common stock for an 
aggregate purchase price of approximately $5.7 million, net of issuance costs, 
to accredited investors.  The issuance of these shares was made in reliance on 
the exemptions from registration set forth in Section 4(2) of the Securities Act 
of 1933, as amended.  We made no public solicitation in connection with the 
issuance of the above-mentioned securities.  We relied on representations from 
the recipients of the securities that they  purchased the securities for 
investment only and not with a view to any distribution thereof and that they 
were aware of our business affairs and financial condition and had sufficient 
information to reach an informed and knowledgeable decision regarding their 
purchase of the securities. 

ITEM 6.  SELECTED CONSOLIDATED FINANCIAL DATA. 

     The following statement of operations and balance sheet data have been 
derived from our consolidated financial statements.  The information set forth 
below is not necessarily indicative of the results of future operations and 
should be read in conjunction with "Management's Discussion and Analysis of 
Financial Condition and Results of Operations" and the Consolidated Financial 
Statements and related Notes included as Items 7 and 8 in this Form 10-K. 

                                                                         YEAR ENDED DECEMBER 31, 
                                  --------------------------------------------------------------------------------------------------
                                         2001                 2000                1999                 1998                 1997 
                                  -----------------    ----------------    -----------------    ----------------    ----------------
                                                                (IN THOUSANDS, EXCEPT PER SHARE AMOUNTS) 

CONSOLIDATED STATEMENT OF 
OPERATIONS DATA: 
Revenues: 
  Products, net: 
    Pharmaceuticals, vaccines 
      and diagnostics                  $  16,704            $  13,961           $  12,716          $   5,406            $   2,587 
    Veterinary medical instruments        16,018               14,194              12,106              6,709                5,690 
    Food animal products                  13,664               18,203              12,086             12,234               11,083 
    Sold businesses and other                  -                3,191              13,383             14,102                7,365 
                                       ---------            ---------           ---------          ---------            --------- 
    Total product revenues                46,386               49,549              50,291             38,451               26,725 
  Research, development and other          1,897                3,126                 885              1,321                2,578 
                                       ---------            ---------           ---------          ---------            --------- 
    Total revenues                        48,283               52,675              51,176             39,772               29,303 
                                       ---------            ---------           ---------          ---------            --------- 
Cost of products sold                     28,655               33,299              36,386             29,087               20,077 
                                       ---------            ---------           ---------          ---------            --------- 
                                          19,628               19,376              14,790             10,685                9,226 
                                       ---------            ---------           ---------          ---------            --------- 
Operating expenses: 
  Selling and marketing                  13,981                14,788              15,073             13,188                9,954 
  Research and development               13,565                14,929              17,042             25,126               20,343 
  General and administrative              7,882                 9,457              11,231             11,939               13,192 
  Amortization of intangible assets 
    and deferred compensation               299                   903               2,228              2,745                2,500 
  Purchased research and 

 
 
 
 
 
 
 
 
                                                          
 
 
 
 
 
 
 
 
 
 
                                                                                                      
    development                               -                     -                   -                  -                2,399 
  Loss on sale of assets                      -                   204               2,593              1,287                    - 
  Restructuring expenses and other        2,023                   435               1,210              2,356                    - 
                                      ---------             ---------           ---------           --------            --------- 
    Total operating expenses             37,750                40,716              49,377             56,641               48,388 
                                      ---------             ---------           ---------           --------            --------- 
Loss from operations                    (18,122)              (21,340)            (34,587)           (45,956)             (39,162) 
                                      ---------             ---------           ---------           --------)           --------- 
Other income (expense)                     (569)                 (530)             (1,249)             1,682                  298 
Net loss                              $ (18,691)            $ (21,870)          $ (35,836)          $ 44,274)           $ (38,864) 
                                      =========             =========           =========           ========            ========= 
Basic net loss per share              $   (0.48)            $   (0.65)          $   (1.31)          $  (1.79) 
                                      =========             =========           =========           ======== 
Unaudited pro forma basic net 
  loss per share(1)                                                                                                     $   (2.42) 
                                                                                                                        ========= 
Shares used to compute basic net 
  loss per share and Unaudited pro 
  forma basic net loss per share         38,919               33,782              27,290              24,693               16,042 

                                                                     DECEMBER 31, 
                                  --------------------------------------------------------------------------------------------------
                                         2001                 2000                1999                 1998                 1997 
                                  ------------------    ----------------    -----------------    ----------------    ---------------
                                                                (IN THOUSANDS, EXCEPT PER SHARE AMOUNTS) 

CONSOLIDATED BALANCE SHEET DATA: 
Cash, cash equivalents and 
  marketable securities             $    5,710            $    5,658          $   23,981          $   51,930           $   28,752 
Working capital                          8,215                13,308              28,234              51,947               31,461 
Total assets                            37,757                39,160              71,168              98,054               69,020 
Line of credit                           5,737                     -                 917               1,749                  667 
Long-term obligations                    3,131                 3,819               5,346              11,367               10,754 
Accumulated deficit                   (193,163)             (174,472)           (152,602)            (116,766)            (72,492) 
Total stockholders' equity              17,166                25,100              45,439              67,114               43,850 

(1) All shares of convertible preferred stock were automatically 
    converted to common stock upon closing of the Company's initial 
    public offering in July 1997.  The Company has reflected the 
    conversion of convertible preferred stock into 11,289 shares of 
    common stock on a pro forma basis as if the shares had been 
    outstanding during 1997. 

ITEM 7.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND 
RESULTS OF OPERATIONS. 

     The following discussion and analysis of our financial condition and 
results of operations should be read in conjunction with "Selected Consolidated 
Financial Data" and the Consolidated Financial Statements and related Notes 
included in Items 6 and 8 of this Form 10-K. 

     This discussion contains forward-looking statements that involve risks and 
uncertainties.  Such statements, which include statements concerning future 
revenue sources and concentration, gross margins, research and development 
expenses, selling and marketing expenses, general and administrative expenses, 
capital resources, additional financings or borrowings and additional losses, 
are subject to risks and uncertainties, including, but not limited to, those 
discussed below and elsewhere in this Form 10-K, particularly in "Factors that 
May Affect Results," that could cause actual results to differ materially from 
those projected.  The forward-looking statements set forth in this Form 10-K are 
as of April 1, 2002, and we undertake no duty to update this information. 

  CORPORATE OVERVIEW 

     We discover, develop, manufacture and market companion animal health 
products, principally for dogs, cats and horses.  We employ approximately 80 
scientists, of whom over one quarter hold doctoral degrees, with expertise in 
several disciplines including microbiology, immunology, genetics, biochemistry, 
molecular biology, parasitology and veterinary medicine.  This scientific 
expertise is focused on the development of a broad range of pharmaceutical, 
vaccine and diagnostic products for companion animals.  We also sell veterinary 
diagnostic and patient monitoring instruments and offer diagnostic services to 
veterinarians in the United States and Europe, principally for companion 
animals.  In addition to manufacturing companion animal health products for 
marketing and sale by Heska, our Diamond Animal Health subsidiary manufactures 
food animal vaccines and other food animal products that are marketed and 
distributed by other animal health companies. 

  OUR BUSINESS 

     We currently market our products in the United States to veterinarians 
through approximately 20 independent third-party distributors and through a 
direct sales force.  Nearly one-half of these domestic distributors purchase the 
full line of our pharmaceutical, vaccine, diagnostic and instrumentation 
products.  We have recently begun to rely on distributors for a greater portion 
of our sales. 

     Our business is comprised of two reportable segments, Companion Animal 
Health and Food Animal Health.  Prior to June 30, 2000, we also had a third 
reportable segment, Allergy Treatment, which represented the operations of a 
subsidiary sold as of June 23, 2000.  Within the Companion Animal Health segment 
there are two major product groupings which we define as pharmaceuticals, 
vaccines and diagnostics (PVD) and veterinary diagnostic and patient monitoring 

 
 
                                                                                                       
 
 
 
 
 
 
 
 
 
 
 
 
 
instruments.  These products are sold through our operations in Fort Collins, 
Colorado and Europe.  Within the Food Animal Health segment, there is one major 
product grouping, food animal vaccine and pharmaceutical products.  We 
manufacture these food animal products at our Diamond Animal Health subsidiary, 
located in Des Moines, Iowa. 

     Additionally, we generate non-product revenues from sponsored research and 
development projects for third parties, licensing of technology and royalties. 
We perform these sponsored research and development projects for both companion 
animal and food animal purposes. 

  ACQUISITIONS AND DISPOSITIONS 

     In 1996, we expanded into a fully-integrated research, development, 
manufacturing and marketing company by acquiring Diamond Animal Health, a 
licensed pharmaceutical and biological manufacturing facility in Des Moines, 
Iowa, accounted for as a purchase.  We acquired Center Laboratories, an FDA and 
USDA licensed manufacturer of allergy immunotherapy products located in New York 
in 1997, accounted for as a purchase.  Center was sold effective June 23, 2000. 
Also in 1997, we expanded internationally with the acquisitions of Heska UK, a 
veterinary diagnostic laboratory in England and Heska AG (formerly Centre 
Medical des Grand'Places S.A.) in Switzerland, which manufactures and markets 
allergy diagnostic products for use in veterinary and human medicine, primarily 
in Europe, accounted for as a purchase.  Heska UK was sold effective January 31, 
2000.  In 1998, we acquired Sensor Devices, Inc., a manufacturer and marketer of 
patient monitoring devices located in Waukesha, Wisconsin, accounted for as a 
pooling.  These operations were consolidated with our existing operations in 
Fort Collins, Colorado and Des Moines, Iowa as of December 31, 1999 and the 
facility was closed. 

  CRITICAL ACCOUNTING POLICIES 

     Our significant accounting policies are more fully described in Note 2 to 
our consolidated financial statements.  However, certain of our accounting 
policies are particularly important to the understanding of our financial 
position and results of operations and require the application of significant 
judgment by our management; as a result they are subject to an inherent degree 
of uncertainty.  In applying those policies, our management uses its judgment to 
determine the appropriate assumptions to be used in the determination of certain 
estimates.  Those estimates are based on our historical experience, terms of 
existing contracts, our observance of trends in the industry, information 
provided by our customers and information available from other outside sources, 
as appropriate.  Our significant accounting policies include: 

     * The Company generates its revenues through sale of products, licensing 
       of technology and sponsored research and development.  Revenue is 
       accounted for in accordance with the guidelines provided by Staff 
       Accounting Bulletin 101 "Revenue Recognition in Financial Statements" 
       (SAB 101).  The Company's policy is to recognize revenue when the 
       applicable revenue recognition criteria have been met, which generally 
       include the following: 

          - Persuasive evidence of an arrangement exists; 
          - Delivery has occurred or services rendered; 
          - Price is fixed or determinable; and 
          - Collectibility is reasonably assured. 

       Revenue from the sale of products is generally recognized 
       after both the goods are shipped to the customer and 
       acceptance has been received with an appropriate provision for 
       returns and allowances.  The terms of the customer 
       arrangements generally pass title and risk of ownership to the 
       customer at the time of shipment.  Certain customer 
       arrangements provide for acceptance provisions.  Revenue for 
       these arrangements is not recognized until the acceptance has 
       been received or the acceptance period has lapsed. 

       In addition to its direct sales force, the Company utilizes 
       third-party distributors to sell its products.  Distributors 
       purchase goods from the Company, take title to those goods and 
       resell them to their customers in the distributors' 
       territory. 

       License revenues under arrangements to sell product rights or 
       technology rights are recognized upon the sale and completion 
       by the Company of all obligations under the agreement. 
       Royalties are recognized as products are sold to customers. 

       The Company recognizes revenue from sponsored research and 
       development over the life of the contract as research 
       activities are performed.  The revenue recognized is the 
       lesser of revenue earned under a percentage of completion 
       method based on total expected revenues or actual non- 
       refundable cash received to date under the agreement. 

     * Inventories.  Inventories are stated at the lower of cost or market, 
       cost being determined on the first-in, first-out method.  Inventories 
       are written down if the estimated net realizable value is less than the 
       recorded value. 

     * Foreign currency translation.  The financial position and results of 
       operations of our foreign subsidiaries are measured using local currency 
       as the functional currency.  Assets and liabilities of each foreign 
       subsidiary are translated at the rate of exchange in effect at the end 
       of the period.  Revenues and expenses are translated at the average 
       exchange rate for the period.  Foreign currency translation gains and 
       losses not impacting cash flows are credited to or charged against 
       other comprehensive income (loss).  Foreign currency translation gains 

 
 
 
 
 
 
 
 
 
 
 
 
 
       and losses arising from cash transactions are credited to or charged 
       against current earnings. 

  RESULTS OF OPERATIONS 

     The following table summarizes our operations for our three most recent 
fiscal years. 

                                                                                   YEAR ENDED DECEMBER 31, 
                                                                ------------------------------------------------------------ 
                                                                        2001                 2000                1999 
                                                                -------------------  -------------------  ------------------ 
                                                                                        (IN THOUSANDS) 

CONSOLIDATED STATEMENT OF OPERATIONS DATA: 
Revenues: 
  Products, net: 
    Pharmaceuticals, vaccines and diagnostics                     $    16,704          $    13,961           $   12,716 
    Veterinary medical instruments                                     16,018               14,194               12,106 
    Food animal products                                               13,664               18,203               12,086 
    Sold businesses and other                                               -                3,191               13,383 
                                                                  ------------         -----------           ---------- 
    Total product revenues                                             46,386               49,549               50,291 
  Research, development and other                                       1,897                3,126                  885 
                                                                  ------------         -----------           ---------- 
    Total revenues                                                     48,283               52,675               51,176 
Cost of products sold                                                  28,655               33,299               36,386 
                                                                  ------------         -----------           ---------- 
                                                                       19,628               19,376               14,790 
                                                                  ------------         -----------           ---------- 
Operating expenses: 
  Selling and marketing                                                13,981               14,788               15,073 
  Research and development                                             13,565               14,929               17,042 
  General and administrative                                            7,882                9,457               11,231 
  Amortization of intangible assets and deferred compensation             299                  903                2,228 
  Loss on sale of assets                                                    -                  204                2,593 
  Restructuring expenses and other                                      2,023                  435                1,210 
                                                                  -----------          -----------           ---------- 
    Total operating expenses                                           37,750               40,716               49,377 
                                                                  -----------          -----------           ---------- 
Loss from operations                                                  (18,122)             (21,340)             (34,587) 
Other income (expense)                                                   (569)                (530)              (1,249) 
                                                                  -----------          -----------           ---------- 
Net loss                                                          $   (18,691)         $   (21,870)          $  (35,836) 
                                                                  ===========          ===========           ========== 
Basic net loss per share                                          $     (0.48)         $     (0.65)          $    (1.31) 
                                                                  ===========          ===========           ========== 

  REVENUES 

     Total revenues, which include product revenues, sponsored research and 
development and other revenues, decreased 8% to $48.3 million in 2001 compared 
to $52.7 million in 2000.  The 2000 total revenues of $52.7 million increased 3% 
compared to $51.2 million in 1999.  The total reported revenue included 
approximately $3.2 million in 2000 and $13.4 million in 1999 from businesses 
sold and non-strategic product lines discontinued during those years.  In 2000, 
we recorded $1.3 million in non-recurring revenue related to the sale of the 
worldwide rights to one of our products.  Sales to one customer, AGRILABS, 
represented 16% and 17% of total revenues in 2001 and 2000, respectively, and 
sales to another customer, Bayer, represented 12% of total revenues in 1999.  We 
expect our total 2002 revenues to be higher than 2001 for all product groups as 
we introduce our new canine early renal disease diagnostic and record full-year 
revenues for products introduced in the prior year. 

     Product revenues decreased 6% to $46.4 million in 2001 compared to $49.5 
million in 2000.  Product revenues decreased 2% to $49.5 million in 2000 
compared to $50.3 million in 1999. 

     Our PVD product group had increased revenues of 20% in 2001 and 10% in 2000 
on a year-to-year basis.  Both of these annual increases were driven primarily 
by higher domestic sales of our heartworm diagnostic products and equine 
influenza vaccine, as well as growth in our export sales of both products.  We 
introduced the equine influenza vaccine in 2000 and in 2001 we introduced our E- 
SCREEN allergy product.  In 2002, we introduced our E.R.D.-SCREEN Urine Test 
canine renal product.  We expect PVD product revenues to increase in 2002 due 
primarily to this introduction. 

     Revenues from the Instruments product group increased 12% to $16.0 million 
in 2001 and 17% to $14.2 million in 2000 over the respective prior year.  The 
2001 increase is primarily attributable to the introduction of our new blood 
chemistry instrument and solid growth in consumables and reagents as more 
instruments have been placed in service each year.  During 2000 we experienced 
significant growth in the sales of our portable analyzer and hematology 
instrument and the related consumables and reagents.  Instrument product 
revenues in 2002 should continue to grow at a rate equal to or greater than 2001 
due to a full year of sales for our blood chemistry instrument introduced in 
2001 and increased sales for consumables and reagents with more instruments 
placed in service. 

     Diamond Animal Health reported 25% lower revenues in 2001 declining to 
$13.6 million versus the prior year revenues of $18.2 million due to reduced 
orders from a significant vaccine customer.  Revenues at Diamond increased 51% 
in 2000 over the 1999 total of $12.1 million due to increases in contract 
vaccine manufacturing for food animals.  We expect higher sales at Diamond in 
2002 with growth primarily in our bovine vaccine products. 

 
 
 
 
                                                                                                   
 
 
 
 
 
 
 
 
     Revenues from sponsored research and development and other decreased 39% to 
$1.9 million in 2001 from $3.1 million in 2000.  Included in the total for 2000 
is $1.3 million of revenue from the sale of our worldwide rights to the 
PERIOceutic Gel product.  Revenues from sponsored research and development and 
other increased 244% to $3.1 million in 2000 from $900,000 in 1999 due to the 
sale of the product rights and an increase in the number of funded research 
projects.  Our revenues from sponsored research and development are anticipated 
to be significantly lower in 2002 due to fewer large research projects for third 
parties. 

  COST OF PRODUCTS SOLD 

     Cost of products sold totaled $28.7 million in 2001 compared to $33.3 
million in 2000, and the resulting gross profit from product sales for 2001 
increased to $17.7 million from $16.3 million in 2000.  Our gross margin 
percentage on products sold was 38% in 2001, compared to 33% in 2000.  During 
2001, our gross margin improved as our product mix included a higher percentage 
of our proprietary PVD products with higher gross margins.  Also during fiscal 
2000 we sold businesses and eliminated various product lines that did not meet 
gross profit expectations. 

     Cost of goods sold totaled $33.3 million in 2000 compared to $36.4 million 
in 1999, and the resulting gross profit from product sales for 2000 increased to 
$16.3 million from $13.9 million in 1999.  Our gross margin percentage was 33% 
in 2000, compared to 28% in 1999.  During 2000, our gross margin improved as our 
product mix included a higher percentage of proprietary products with higher 
gross margins.  Also during fiscal 2000 and late in fiscal 1999, we sold 
businesses and eliminated various product lines that did not meet gross profit 
expectations. 

     We expect our gross margin percentage to continue to increase in 2002 as we 
sell more higher-margin PVD products plus reagents and consumables related to 
the increased number of instruments in use in the marketplace.  We also expect 
to benefit from an improved cost structure at Diamond.  This expected gross 
margin percentage increase will be at a slower pace than prior years because, in 
part, it will be somewhat offset by the recent change in our distribution 
strategy which incorporates a larger reliance on third-party distributors for 
the sale of our products. 

  OPERATING EXPENSES 

     Selling and marketing expenses decreased over 5% to $14.0 million in 2001 
as compared to $14.8 million in 2000, due to the sale of certain businesses. 
Selling and marketing expenses consist primarily of salaries, commissions and 
benefits for sales and marketing personnel, commissions paid to contract sales 
personnel and expenses of product advertising and promotion.  We expect lower 
selling and marketing expenses in 2002 as we rely more heavily on third-party 
distributors rather than our own direct sales force to generate sales of our 
products to veterinarians.  Selling and marketing expenses remained relatively 
flat with $14.8 million in 2000 as compared to $15.1 million in 1999, due to the 
sale of certain businesses offset by the introduction and marketing costs for 
new products. 

     Research and development expenses decreased nearly 9% to $13.6 million in 
2001 from $14.9 million in 2000 and $17.0 million in 1999.  The decreases are 
due to a greater focus on companion animal product opportunities and tight cost 
control.  We expect a similar decrease in these expenses in 2002 for the same 
reasons. 

     General and administrative expenses decreased 17% to $7.9 million in 2001 
from $9.5 million in 2000 and $11.2 million in 1999.  The year-over-year 
decreases are due to the sale of certain businesses and tight cost control at 
all operations.  We expect general and administrative expenses to continue to 
decrease in 2002 with continued tight cost control. 

     The amortization of goodwill and other intangibles resulted in a non-cash 
charge to operations of $270,000, $255,000 and $1.6 million in 2001, 2000 and 
1999, respectively.  The decrease after 1999 is due to the sale of Heska UK and 
the write-down of goodwill and certain intangible assets in 1999.  The 
amortization of deferred compensation resulted in a non-cash charge to 
operations in 2001 of approximately $29,000 compared to $648,000 and $629,000 in 
2000 and 1999, respectively.  The 2000 and 1999 amortization of  deferred 
compensation represents current period costs associated with options issued to 
employees during 1996 and 1997 in which the deemed value of the common stock for 
accounting purposes on the date of grant exceeded the exercise price of the 
options.  The compensation costs were recognized over the service period and the 
related deferred compensation was fully amortized as of December 31, 2000.  We 
have adopted SFAS 142 and therefore, will no longer be amortizing the goodwill 
associated with our purchase of CMG.  During fiscal 2001, we recognized $210,000 
of amortization related to this goodwill. 

     The loss on sale of assets in 2000 reflects the write-down to net book 
value of certain assets held for sale, offset by the gain on the sale of Center 
of approximately $151,000. 

     We recorded a restructuring charge of approximately $1.5 million in the 
fourth quarter of 2001 related to the change in our distribution strategy and to 
the consolidation of our European operations into one facility.  We also 
recognized approximately $500,000 of non-recurring expenses resulting from 
management's decision to not pursue a strategic transaction after extensive 
evaluation. 

     During the first quarter of 2000, we recorded a $435,000 restructuring 
charge related to the rationalization of our business operations at Diamond. 
Diamond reduced the size of its workforce and vacated a warehouse and 
distribution facility no longer needed when we decided to discontinue 
manufacturing of certain low margin human healthcare products. 

 
 
 
 
 
 
 
 
 
 
 
 
 
  OTHER 

     Interest income decreased to $324,000 in 2001 as compared to $1.0 million 
in 2000 and $1.6 million in 1999 as we continued to fund our operations with 
available cash.  Interest income is expected to continue to decrease in the 
future as we continue to use cash to fund our business operations.  Interest 
expense decreased to $587,000 in 2001 from $1.2 million in 2000 and $1.9 million 
as we reduced our debt and capital leases from $17.1 million at the beginning of 
1999 to less than $8.7 million at the end of fiscal 2001. 

     Other expense decreased to $306,000 from $361,000 in 2000 and nearly $1.0 
million in 1999.  The higher losses in 1999 were primarily due to losses 
realized on the sale of certain long-term interest-bearing government securities 
during that year. 

  NET LOSS 

     Our net loss decreased to $18.7 million in 2001 compared to $21.9 million 
in 2000 and $35.8 million in 1999.  The improvement is the result of 
significantly higher gross margin percentages on product sales from year-to- 
year, a $11.6 million reduction in operating expenses including certain 
unprofitable businesses that were sold and tight cost control in all areas of 
our business.  We are expecting a net loss in 2002 substantially lower than the 
net loss in 2001 as we anticipate revenue growth in each of our primary product 
groups, slightly higher gross profit margins on product sales and continued 
disciplined management of our operating expenses. 

  LIQUIDITY AND CAPITAL RESOURCES 

     We have incurred negative cash flow from operations since inception in 
1988.  For the year ended December 31, 2001, we had total revenues of $48.3 
million and a net loss of $18.7 million.  Our negative operating cash flows have 
been funded primarily through the sale of common stock and borrowings.  At 
December 31, 2001, we had cash and cash equivalents of $5.7 million. 

     We recently amended our credit agreement with our lender to obtain a waiver 
of certain covenants under our revolving line of credit as of December 31, 2001, 
set the financial covenants for 2002 and extend the maturity date of the loans 
an additional year to May 31, 2003.  If our lender imposes loan covenants or 
other credit requirements that would prevent us from accessing the full amount 
of our line of credit, we would need to raise additional capital to fund any 
shortfall from our borrowings expected to be available under the revolving line 
of credit.  We anticipate that any additional capital would be raised through 
one or more of the following: 

     * obtaining new loans secured by unencumbered assets; 
     * sale of various products or marketing rights; 
     * licensing of technology; 
     * sale of various assets; and 
     * sale of additional equity or debt securities. 

     At December 31, 2001, we had outstanding obligations for long-term debt and 
capital leases totaling $2.9 million primarily related to two term loans with 
Wells Fargo Business Credit.  One of these two term loans is secured by real 
estate at Diamond and had an outstanding balance at December 31, 2001 of 
$1.8 million due in monthly installments of $17,658 plus interest, with a 
balloon payment of approximately $1.5 million due on May 31, 2003.  The other 
term loan is secured by machinery and equipment at Diamond and had an 
outstanding balance at December 31, 2001 of approximately $688,000 payable in 
installments of $18,667 plus interest, with a balloon payment of approximately 
$370,000 due on May 31, 2003.  Both loans have a stated interest rate of prime 
plus 1.25%.  In addition, Diamond has promissory notes to the Iowa Department of 
Economic Development and the City of Des Moines with outstanding balances at 
year-end of $41,000 and $54,000, respectively, due in annual and monthly 
installments through June 2004 and May 2004, respectively.  Both promissory 
notes have a stated interest rate of 3.0% and an imputed interest rate of 9.5%. 
The notes are secured by first security interests in essentially all of 
Diamond's assets and both lenders have subordinated their first security 
interest to Wells Fargo.  We also had $240,000 of equipment financing which was 
paid in full in January 2002.  Our capital lease obligations totaled $161,000 at 
year-end 2001. 

     We also have a $10.0 million asset-based revolving line of credit with 
Wells Fargo Business Credit.  Available borrowings under this line of credit are 
based upon percentages of our eligible domestic accounts receivable and domestic 
inventories.  Interest is charged at a stated rate of prime plus 1% and is 
payable monthly.  Our ability to borrow under this facility varies based upon 
available cash, eligible accounts receivable and eligible inventory.  On March 
13, 2002, we negotiated our covenants for 2002 and obtained a waiver of certain 
financial covenants at December 31, 2001.  The line of credit has a maturity 
date of May 31, 2003.  At December 31, 2001, our outstanding borrowings under 
the line of credit were $5.7 million and we had remaining available borrowing 
capacity of $2.2 million. 

     Net cash used in operating activities was $14.1 million in 2001, compared 
to $15.9 million in 2000.  Accounts payable and accrued liabilities increased by 
$2.9 million in 2001 related to the $2.0 million of restructuring expense and 
other, as well as increases in accrued commissions, royalties and incentive 
compensation.  Accounts receivable increased by $2.0 million compared to the 
fourth quarter of 2000 due to the 29% increase in revenues during the fourth 
quarter of 2001.  Net cash used in operating activities in 1999 was $33.2 
million compared to $14.1 million in 2001.  This significant decrease when 
compared to the current year is primarily due to a $17.1 million decrease in the 
net loss over the past two fiscal years. 

     Net cash flows from investing activities provided us with $1.9 million 
during 2001, compared to $25.2 million and $20.3 million of cash provided in 

 
 
 
 
 
 
 
 
 
 
 
 
 
2000 and 1999, respectively.  The cash provided in 2001 resulted from the sale 
of our marketable securities offset by capital expenditures for the year.  The 
cash provided in 2000 resulted primarily from the sale of $20.0 million of 
marketable securities and the sale of Center Laboratories for approximately $6.0 
million.  This cash was used to fund our fiscal 2000 operations and debt 
repayments.  The cash provided in 1999 was from proceeds from the sale of 
marketable securities offset by the purchase of marketable securities and 
capital expenditures.  This cash was used to fund operations in 1999 and debt 
repayments.  Expenditures for property and equipment totaled $840,000, 
$1.2 million and $3.3 million in 2001, 2000 and 1999, respectively.  We 
currently expect to spend approximately $500,000 in 2002 for capital equipment, 
including expenditures to upgrade certain manufacturing operations to improve 
efficiencies and to assure ongoing compliance with regulatory requirements.  We 
also expect to begin a major renovation of the roof at our Diamond manufacturing 
facility with an estimated cost of $1.0-$1.5 million.  We expect to finance 
these expenditures through available cash, equipment leases and secured debt 
facilities. 

     Net cash flows from financing activities provided $14.8 million in cash in 
2001, used $7.6 million in 2000 and provided $8.4 million in 1999.  Our primary 
sources of cash from financing activities in 2001 were two private placements of 
our common stock in February and December with net proceeds of approximately 
$11.0 million and borrowings under our credit facility of $5.7 million.  We 
repaid debt and capital lease obligations totaling $2.0 million in 2001.  Our 
primary use of cash in 2000 was the repayment of debt and capital lease 
obligations totaling nearly $8.5 million.  The primary source of cash in 1999 
was the public offering of common stock in December which provided us with net 
proceeds of approximately $13.3 million.  We also borrowed an additional 
$971,000 under our available credit facilities.  We used cash to repay 
$6.5 million of debt and capital lease obligations. 

     Our primary short-term needs for capital, which are subject to change, are 
for our continuing research and development efforts, our sales, marketing and 
administrative activities, working capital associated with increased product 
sales and capital expenditures relating to developing and expanding our 
manufacturing operations.  Our future liquidity and capital requirements will 
depend on numerous factors, including the extent to which our present and future 
products gain market acceptance, the extent to which products or technologies 
under research or development are successfully developed, the timing of 
regulatory actions regarding our products, the costs and timing of expansion of 
sales, marketing and manufacturing activities, the cost, timing and business 
management of current and potential acquisitions and contingent liabilities 
associated with such acquisitions, the procurement and enforcement of patents 
important to our business and the results of competition. 

     Our financial plan for 2002 indicates that our cash on hand, together with 
up to $9.1 million of borrowings expected to be available under our revolving 
line of credit, should be sufficient to fund our operations through 2002 and 
into 2003.  However, our actual results may differ from this plan, and we may 
need to raise additional capital in the future.  If necessary, we expect to 
raise these additional funds through one or more of the following:  (1) 
obtaining new loans secured by unencumbered assets; (2) sale of various products 
or marketing rights; (3) licensing of technology; (4) sale of various assets; 
and (5) sale of additional equity or debt securities.  If we cannot raise the 
additional funds through these options on acceptable terms or with the necessary 
timing, management could also reduce discretionary spending to decrease our cash 
burn rate and extend the currently available cash and cash equivalents, and 
available borrowings.  See "Factors that May Affect Results." 

     A  summary  of  our contractual obligations at December 31, 2001  is  shown 
below. 

                                                              PAYMENTS DUE BY PERIOD 
                               ------------------------------------------------------------------------------------- 
                                   TOTAL           LESS THAN            1-3              4-5              AFTER 
                              ---------------        1 YEAR            YEARS            YEARS            5 YEARS 
                                                ---------------   ---------------  ---------------   --------------- 

CONTRACTUAL OBLIGATIONS 
Long-Term Debt                 $    2,763        $      711        $    2,052        $       -         $      - 
Capital Lease Obligations             161               104                57                -                - 
Line of Credit                      5,737                 -             5,737                -                - 
Operating Leases                    2,580               887             1,607               86                - 
Unconditional Purchase              2,392                91             1,655              646                - 
Obligations 
Other Long-Term Obligations           125                 -                 -                -              125 
                               ----------        ----------        ----------       ----------        --------- 
Total Contractual Cash         $   13,758        $    1,793        $   11,108       $      732        $     125 
Obligations                    ==========        ==========        ==========       ==========        ========= 

  NET OPERATING LOSS CARRYFORWARDS 

     As of December 31, 2001, we had a net operating loss carryforward, or NOL, 
of approximately $164.5 million and approximately $2.7 million of research and 
development tax credits available to offset future federal income taxes.  The 
NOL and tax credit carryforwards, which are subject to alternative minimum tax 
limitations and to examination by the tax authorities, expire from 2003 to 2021. 
Our acquisition of Diamond resulted in a "change of ownership" under the 
provisions of Section 382 of the Internal Revenue Code of 1986, as amended.  As 
such, we will be limited in the amount of NOL's incurred prior to the merger 
that we may utilize to offset future taxable income.  This limitation will total 
approximately $4.7 million per year for periods subsequent to the Diamond 
acquisition.  Similar limitations also apply to utilization of research and 
development tax credits to offset taxes payable.  We believe that this 

 
 
 
 
 
 
 
                                                                                       
 
 
 
 
limitation may affect the eventual utilization of our total NOL carryforwards. 

  RECENT ACCOUNTING PRONOUNCEMENTS 

     In June 2001, the Financial Accounting Standards Board (FASB) issued SFAS 
No. 141, "Business Combinations" and SFAS No. 142, "Goodwill and Other 
Intangible Assets."  These statements prohibit pooling-of-interests accounting 
for transactions initiated after June 30, 2001, require the use of the purchase 
method of accounting for all combinations after June 30, 2001, and establish a 
new accounting standard for goodwill acquired in a business combination.  These 
continue to require recognition of goodwill as an asset, but do not permit 
amortization of goodwill as previously required by APB Opinion No. 17, 
"Intangible Assets."  Furthermore, certain intangible assets that are not 
separable from goodwill will also not be amortized.  However, goodwill and other 
intangible assets will be subject to periodic (at least annual) tests for 
impairment, and recognition of impairment losses in the future could be required 
based on a new methodology for measuring impairments prescribed by these 
pronouncements.  The revised standards include transition rules and requirements 
for identification, valuation and recognition of a much broader list of 
intangibles as part of business combinations than prior practice, most of which 
will continue to be amortized.  The potential prospective impact of these 
pronouncements on the Company's financial statements may significantly affect 
the results of future periodic tests for impairment.  The amount and timing of 
non-cash charges related to intangibles acquired in business combinations will 
change from prior practice.  The Company recorded $211,000 of amortization 
expense during the year ended December 31, 2001 relating to goodwill that will 
not be amortized beginning January 1, 2002.  Furthermore, the Company will be 
required to conduct an annual impairment test of its goodwill.  The Company has 
not yet quantified the impact, if any, that this impairment test will have on 
the results of its operations. 

     In June 2001, the FASB issued SFAS No. 143, "Accounting for Asset 
Retirement Obligations."  This statement establishes accounting standards for 
recognition and measurement of a liability for an asset retirement obligation 
and the associated asset retirement cost.  It requires an entity to recognize 
the fair value of a liability for an asset retirement obligation in the period 
in which it is incurred if a reasonable estimate can be made.  The Company is 
required to adopt this statement in its fiscal year 2003.  The Company does not 
believe that this statement will materially impact its results of operations. 

     In August 2001, the FASB issued SFAS No. 144, "Accounting for the 
Impairment or Disposal of Long-Lived Assets."  This statement supersedes SFAS 
No. 121, "Accounting for the Impairment of Long-Lived Assets and for Long-Lived 
Assets to Be Disposed of" and the accounting and reporting provisions of APB 
Opinion No. 30, "Reporting the Results of Operations - Reporting the Effects of 
Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently 
Occurring Events and Transactions."  This statement applies to recognized long- 
lived assets of an entity to be held and used, or to be disposed of.  This 
statement does not apply to goodwill, intangible assets not being amortized, 
financial instruments, and deferred tax assets.  This statement requires an 
impairment loss to be recorded for assets to be held and used when the carrying 
amount of a long-lived asset is not recoverable and exceeds its fair value.  An 
asset that is classified as held for sale shall be recorded at the lower of its 
carrying amount or fair value less cost to sell.  The Company is required to 
adopt this statement for the first quarter of 2002.  The Company does not 
believe that this statement will materially impact its results of operations. 

  FACTORS THAT MAY AFFECT RESULTS 

     Our future operating results may vary substantially from period to period 
due to a number of factors, many of which are beyond our control.  The following 
discussion highlights these factors and the possible impact of these factors on 
future results of operations.  If any of the following factors actually occur, 
our business, financial condition or results of operations could be harmed.  In 
that case, the price of our common stock could decline, and you could experience 
losses on your investment. 

  WE ANTICIPATE FUTURE LOSSES AND MAY NOT BE ABLE TO ACHIEVE PROFITABILITY IN 
THE FUTURE. 

     We have incurred net losses since our inception in 1988 and, as of December 
31, 2001, we had an accumulated deficit of $193.2 million.  We anticipate that 
we will continue to incur additional operating losses in the near term.  These 
losses have resulted principally from expenses incurred in our research and 
development programs and from sales and marketing and general and administrative 
expenses.  Even if we achieve profitability, we may not be able to sustain or 
increase profitability on a quarterly or annual basis.  If we cannot achieve or 
sustain profitability, we may not be able to fund our expected cash needs or 
continue our operations. 

  WE ARE NOT GENERATING POSITIVE CASH FLOW AND MAY NEED ADDITIONAL CAPITAL IN 
THE FUTURE AND ANY REQUIRED CAPITAL MAY NOT BE AVAILABLE ON ACCEPTABLE TERMS OR 
AT ALL. 

     We have incurred negative cash flow from operations since inception in 
1988.  For the year ended December 31, 2001, we had total revenues of $48.3 
million and a net loss of $18.7 million.  Our financial plan for 2002 indicates 
that our cash on hand, together with up to $9.1 million of borrowings expected 
to be available under our revolving line of credit should be sufficient to fund 
our operations through 2002 and into 2003.  However, our actual results may 
differ from this plan, and we may need to raise additional capital in the 
future. 

     We recently amended our credit agreement with our lender to obtain a waiver 
of certain covenants under our revolving line of credit as of December 31, 2001, 
set the financial covenants for 2002 and extend the maturity date of the loans 
an additional year to May 31, 2003.  If our lender imposes loan covenants or 
other credit requirements that would prevent us from accessing the full amount 

 
 
 
 
 
 
 
 
 
 
 
of our line of credit, we would need to raise additional capital to fund any 
shortfall from our borrowings expected to be available under the revolving line 
of credit.  We anticipate that any additional capital would be raised through 
one or more of the following: 

     * obtaining new loans secured by unencumbered assets; 
     * sale of various products or marketing rights; 
     * licensing of technology; 
     * sale of various assets; and 
     * sale of additional equity or debt securities. 

     Additional capital may not be available on acceptable terms, if at all. 
The public markets may remain unreceptive to equity financings, and we may not 
be able to obtain additional private equity financing.  Furthermore, amounts we 
expect to be available under our existing revolving credit facility may not be 
available, and other lenders could refuse to provide us with additional debt 
financing.  Furthermore, any additional equity financing would likely be 
dilutive to stockholders, and additional debt financing, if available, may 
include restrictive covenants which may limit our currently planned operations 
and strategies.  If adequate funds are not available, we may be required to 
curtail our operations significantly and reduce discretionary spending to extend 
the currently available cash resources, or to obtain funds by entering into 
collaborative agreements or other arrangements on unfavorable terms, all of 
which would likely have a material adverse effect on our business, financial 
condition and our ability to continue as a going concern. 

  WE  MUST  MAINTAIN VARIOUS FINANCIAL AND OTHER COVENANTS UNDER  OUR  REVOLVING 
LINE OF CREDIT AGREEMENT. 

     Under our revolving line of credit agreement with Wells Fargo Business 
Credit, we are required to comply with various financial and non-financial 
covenants, and we have made various representations and warranties.  Among the 
financial covenants are requirements for monthly minimum book net worth, minimum 
quarterly net income and minimum cash balances or liquidity levels.  We have 
obtained modifications and a waiver of these covenants in the past. 

     Failure to comply with any of the covenants, representations or warranties 
could result in our being in default under the loan and could cause all 
outstanding amounts to become immediately due and payable or impact our ability 
to borrow under the agreement.  All amounts due under the credit facility mature 
on May 31, 2003.  We intend to rely on available borrowings under the credit 
agreement to fund our operations through 2002 and into 2003.  If we are unable 
to borrow funds under this agreement, we will need to raise additional capital 
to fund our cash needs and continue our operations. 

  WE HAVE LIMITED RESOURCES TO DEVOTE TO PRODUCT DEVELOPMENT AND 
COMMERCIALIZATION.  IF WE ARE NOT ABLE TO DEVOTE ADEQUATE RESOURCES TO PRODUCT 
DEVELOPMENT AND COMMERCIALIZATION, WE MAY NOT BE ABLE TO DEVELOP OUR PRODUCTS. 

     Our strategy is to develop a broad range of products addressing companion 
animal healthcare.  We believe that our revenue growth and profitability, if 
any, will substantially depend upon our ability to: 

     * improve market acceptance of our current products; 
     * complete development of new products; and 
     * successfully introduce and commercialize new products. 

     We have introduced some of our products only recently and many of our 
products are still under development.  Among our recently introduced products 
are SOLO STEP CH Batch Test Strips for testing heartworm infection in dogs, 
E.R.D.-SCREEN Urine Test for detecting albumin in canine urine, ALLERCEPT E- 
SCREEN Test for assessing allergies in dogs, and SPOTCHEMT EZ, a compact system 
for measuring animal blood chemistry.  We currently have under development or in 
preliminary clinical trials a number of products, including a gene based therapy 
for canine cancer.  Because we have limited resources to devote to product 
development and commercialization, any delay in the development of one product 
or reallocation of resources to product development efforts that prove 
unsuccessful may delay or jeopardize the development of our other product 
candidates.  If we fail to develop new products and bring them to market, our 
ability to generate revenues will decrease. 

     In addition, our products may not achieve satisfactory market acceptance, 
and we may not successfully commercialize them on a timely basis, or at all.  If 
our products do not achieve a significant level of market acceptance, demand for 
our products will not develop as expected and it is unlikely that we ever will 
become profitable. 

  WE MUST OBTAIN AND MAINTAIN COSTLY REGULATORY APPROVALS IN ORDER TO MARKET 
OUR PRODUCTS. 

     Many of the products we develop and market are subject to extensive 
regulation by one or more of the USDA, the FDA, the EPA and foreign regulatory 
authorities.  These regulations govern, among other things, the development, 
testing, manufacturing, labeling, storage, pre-market approval, advertising, 
promotion, sale and distribution of our products.  Satisfaction of these 
requirements can take several years and time needed to satisfy them may vary 
substantially, based on the type, complexity and novelty of the product. 

     Our Flu AVERT I.N. Vaccine, SOLO STEP CH, SOLO STEP FH and SOLO STEP Batch 
Test Strips each have received regulatory approval in the United States by the 
USDA.  In addition, the Flu AVERT I.N. Vaccine has been approved in Canada by 
the CFIA.  SOLO STEP CH and SOLO STEP Batch Test Strips are pending approval by 
the CFIA.  SOLO STEP CH has also been approved by the Japanese Ministry of 
Agriculture, Forestry and Fisheries.  In addition, our Trivalent 
Intranasal/Intraocular Vaccine has also received United States regulatory 
approval.  U.S. regulatory approval by the USDA is currently pending for our 
Feline ImmuCheck Assay, Canine Cancer Gene Therapy, Giardia + Crypto-Screen 
Fecal Test and Trivalent Intranasal/Intraocular Vaccine - Second Generation 

 
 
 
 
 
 
 
 
 
 
 
 
 
products. 

     The effect of government regulation may be to delay or to prevent marketing 
of our products for a considerable period of time and to impose costly 
procedures upon our activities.  We have experienced in the past, and may 
experience in the future, difficulties that could delay or prevent us from 
obtaining the regulatory approval or license necessary to introduce or market 
our products.  For example, the Flu AVERT I.N. vaccine for equine influenza was 
not approved until six months after the date on which we expected approval. 
This delay caused us to miss the initial primary selling season for equine 
influenza vaccines, and we believe it delayed the initial market acceptance of 
this product.  Regulatory approval of our products may also impose limitations 
on the indicated or intended uses for which our products may be marketed. 

     Among the conditions for certain regulatory approvals is the requirement 
that our manufacturing facilities or those of our third party manufacturers 
conform to current Good Manufacturing Practices or other manufacturing 
regulations, which include requirements relating to quality control and quality 
assurance as well as maintenance of records and documentation.  The USDA, FDA 
and foreign regulatory authorities strictly enforce manufacturing regulatory 
requirements through periodic inspections.  If any regulatory authority 
determines that our manufacturing facilities or those of our third party 
manufacturers do not conform to appropriate manufacturing requirements, we or 
the manufacturers of our products may be subject to sanctions, including warning 
letters, product recalls or seizures, injunctions, refusal to permit products to 
be imported into or exported out of the United States, refusals of regulatory 
authorities to grant approval or to allow us to enter into government supply 
contracts, withdrawals of previously approved marketing applications, civil 
fines and criminal prosecutions. 

  FACTORS BEYOND OUR CONTROL MAY CAUSE OUR OPERATING RESULTS TO FLUCTUATE, AND 
SINCE MANY OF OUR EXPENSES ARE FIXED, THIS FLUCTUATION COULD CAUSE OUR STOCK 
PRICE TO DECLINE. 

     We believe that our future operating results will fluctuate on a quarterly 
basis due to a variety of factors, including: 

     * results from Diamond; 
     * the introduction of new products by us or by our competitors; 
     * our recent change in distribution strategy; 
     * market acceptance of our current or new products; 
     * regulatory and other delays in product development; 
     * product recalls; 
     * competition and pricing pressures from competitive products; 
     * manufacturing delays; 
     * shipment problems; 
     * product seasonality; and 
     * changes in the mix of products sold. 

     We have high operating expenses for personnel, new product development and 
marketing.  Many of these expenses are fixed in the short term.  If any of the 
factors listed above cause our revenues to decline, our operating results could 
be substantially harmed. 

     Our operating results in some quarters may not meet the expectations of 
stock market analysts and investors.  In that case, our stock price probably 
would decline. 

  OUR LARGEST CUSTOMER ACCOUNTED FOR OVER 15% OF OUR REVENUES FOR THE PREVIOUS 
TWO YEARS, AND THE LOSS OF THAT CUSTOMER OR OTHER CUSTOMERS COULD HARM OUR 
OPERATING RESULTS. 

     We currently derive a substantial portion of our revenues from sales by our 
subsidiary, Diamond, which manufactures several of our products and products for 
other companies in the animal health industry.  Revenues from one contract 
between Diamond and Agri Laboratories, Ltd., comprised approximately 16% of our 
total revenues in 2001 and 17% of our total revenues in 2000.  That contract 
expires in 2004 and is automatically renewed unless either party does not wish 
to renew.  We are currently in negotiations with Agri Laboratories to modify and 
extend this agreement, but there is no assurance we will be successful.  If Agri 
Laboratories does not continue to purchase from Diamond and if we fail to 
replace the lost revenue with revenues from other customers, our business could 
be substantially harmed.  In addition, sales from our next three largest 
customers accounted for an aggregate of approximately 12% of our revenues in 
2001.  If we are unable to maintain our relationships with one or more of these 
customers, our sales may decline. 

  WE OPERATE IN A HIGHLY COMPETITIVE INDUSTRY, WHICH COULD RENDER OUR PRODUCTS 
OBSOLETE OR SUBSTANTIALLY LIMIT THE VOLUME OF PRODUCTS THAT WE SELL.  THIS WOULD 
LIMIT OUR ABILITY TO COMPETE AND ACHIEVE PROFITABILITY. 

     We compete with independent animal health companies and major 
pharmaceutical companies that have animal health divisions.  Companies with a 
significant presence in the animal health market, such as Wyeth, Bayer, IDEXX, 
Intervet, Merial, Novartis, Pfizer, Pharmacia and Schering Plough, have 
developed or are developing products that compete with our products or would 
compete with them if developed.  These competitors may have substantially 
greater financial, technical, research and other resources and larger, better- 
established marketing, sales, distribution and service organizations than us. 
In addition, we believe that IDEXX prohibits its distributors from selling 
competitors' products, including our SOLO STEP heartworm diagnostic products 
and medical diagnostic instruments.  Our competitors frequently offer broader 
product lines and have greater name recognition than we do.  Our competitors may 
develop or market technologies or products that are more effective or 
commercially attractive than our current or future products or that would render 
our technologies and products obsolete.  Further, additional competition could 
come from new entrants to the animal healthcare market.  Moreover, we may not 
have the financial resources, technical expertise or marketing, distribution or 

 
 
 
 
 
 
 
 
 
 
 
support capabilities to compete successfully.  If we fail to compete 
successfully, our ability to achieve profitability will be limited. 

  WE MAY BE UNABLE TO SUCCESSFULLY MARKET AND DISTRIBUTE OUR PRODUCTS AND HAVE 
RECENTLY MODIFIED OUR DISTRIBUTION STRATEGY. 

     The market for companion animal healthcare products is highly fragmented, 
with discount stores and specialty pet stores accounting for a substantial 
percentage of sales of certain products.  Because our proprietary products are 
available only by prescription and our medical instruments require technical 
training, we sell our companion animal health products only to veterinarians. 
Therefore, we may fail to reach a substantial segment of the potential market. 

     We currently market our products in the United States to veterinarians 
through approximately 20 independent third party distributors and through a 
direct sales force.  Nearly one-half of these domestic distributors carry the 
full line of our pharmaceutical, vaccine, diagnostic and instrumentation 
products.  We have recently begun to rely on distributors for a greater portion 
of our sales and therefore need to increase our training efforts directed at the 
sales personnel of our distributors.  To be successful, we will have to continue 
to develop and train our direct sales force as well as sales personnel of our 
distributors and rely on other arrangements with third parties to market, 
distribute and sell our products.  In addition, most of our distributor 
agreements can be terminated on 60 days' notice and IDEXX, our largest 
competitor, prohibits its distributors from selling competitors' products, 
including ours.  For example, one of our largest distributors recently informed 
us that they would no longer carry our heartworm diagnostic products or our 
chemistry or hematology instruments because they wish to carry products from one 
of our competitors. 

     We may not successfully develop and maintain marketing, distribution or 
sales capabilities, and we may not be able to make arrangements with third 
parties to perform these activities on satisfactory terms.  If our marketing and 
distribution strategy is unsuccessful, our ability to sell our products will be 
negatively impacted and our revenues will decrease.  Furthermore, the recent 
change in our distribution strategy and our expected increase in sales from 
distributors and decrease in direct sales may have a negative impact on our 
gross margins. 

  WE HAVE GRANTED THIRD PARTIES SUBSTANTIAL MARKETING RIGHTS TO CERTAIN OF OUR 
EXISTING PRODUCTS AS WELL AS PRODUCTS UNDER DEVELOPMENT.  IF THE THIRD PARTIES 
ARE NOT SUCCESSFUL IN MARKETING OUR PRODUCTS OUR SALES MAY NOT INCREASE. 

     Our agreements with our corporate marketing partners generally contain no 
minimum purchase requirements in order for them to maintain their exclusive or 
co-exclusive marketing rights.  Currently, Novartis Agro K.K. markets and 
distributes SOLO STEP CH in Japan, and Novartis Animal Health Canada, Inc. 
distributes our FLU AVERT I.N. vaccine in Canada.  In addition, we have entered 
into agreements with Novartis and Eisai Inc. to market or co-market certain of 
the products that we are currently developing.  Also, Nestle Purina Petcare has 
exclusive rights to license our technology for nutritional applications for dogs 
and cats.  One or more of these marketing partners may not devote sufficient 
resources to marketing our products.  Furthermore, there is nothing to prevent 
these partners from pursuing alternative technologies or products that may 
compete with our products.  In the future, third party marketing assistance may 
not be available on reasonable terms, if at all.  If any of these events occur, 
we may not be able to commercialize our products and our sales will decline. 

  WE MAY FACE COSTLY INTELLECTUAL PROPERTY DISPUTES. 

     Our ability to compete effectively will depend in part on our ability to 
develop and maintain proprietary aspects of our technology and either to operate 
without infringing the proprietary rights of others or to obtain rights to 
technology owned by third parties.  We have United States and foreign-issued 
patents and are currently prosecuting patent applications in the United States 
and with various foreign countries.  Our pending patent applications may not 
result in the issuance of any patents or any issued patents that will offer 
protection against competitors with similar technology.  Patents we receive may 
be challenged, invalidated or circumvented in the future or the rights created 
by those patents may not provide a competitive advantage.  We also rely on trade 
secrets, technical know-how and continuing invention to develop and maintain our 
competitive position.  Others may independently develop substantially equivalent 
proprietary information and techniques or otherwise gain access to our trade 
secrets. 

     The biotechnology and pharmaceutical industries have been characterized by 
extensive litigation relating to patents and other intellectual property rights. 
In 1998, Synbiotics Corporation filed a lawsuit against us alleging infringement 
of a Synbiotics patent relating to heartworm diagnostic technology, and this 
litigation remains ongoing.  We may become subject to additional patent 
infringement claims and litigation in the United States or other countries or 
interference proceedings conducted in the United States Patent and Trademark 
Office, or USPTO, to determine the priority of inventions.  The defense and 
prosecution of intellectual property suits, USPTO interference proceedings, and 
related legal and administrative proceedings are costly, time-consuming and 
distracting.  We may also need to pursue litigation to enforce any patents 
issued to us or our collaborative partners, to protect trade secrets or know-how 
owned by us or our collaborative partners, or to determine the enforceability, 
scope and validity of the proprietary rights of others.  Any litigation or 
interference proceeding will result in substantial expense to us and significant 
diversion of the efforts of our technical and management personnel.  Any adverse 
determination in litigation or interference proceedings could subject us to 
significant liabilities to third parties.  Further, as a result of litigation or 
other proceedings, we may be required to seek licenses from third parties which 
may not be available on commercially reasonable terms, if at all. 

  OUR TECHNOLOGY AND THAT OF OUR COLLABORATORS MAY BECOME THE SUBJECT OF LEGAL 
ACTION. 

 
 
 
 
 
 
 
 
 
 
     We license technology from a number of third parties, including Quidel 
Corporation, Genzyme Corporation, Diagnostic Chemicals, Ltd., Valentis, Inc., 
Corixa Corporation, Roche, New England Biolabs, Inc. and Hybritech Inc., as well 
as a number of research institutions and universities.  The majority of these 
license agreements impose due diligence or milestone obligations on us, and in 
some cases impose minimum royalty and/or sales obligations on us, in order for 
us to maintain our rights under these agreements.  Our products may incorporate 
technologies that are the subject of patents issued to, and patent applications 
filed by, others.  As is typical in our industry, from time to time we and our 
collaborators have received, and may in the future receive, notices from third 
parties claiming infringement and invitations to take licenses under third party 
patents.  It is our policy that when we receive such notices, we conduct 
investigations of the claims they assert.  With respect to the notices we have 
received to date, we believe, after due investigation, that we have meritorious 
defenses to the infringement claims asserted.  Any legal action against us or 
our collaborators may require us or our collaborators to obtain one or more 
licenses in order to market or manufacture affected products or services. 
However, we or our collaborators may not be able to obtain licenses for 
technology patented by others on commercially reasonable terms, we may not be 
able to develop alternative approaches if unable to obtain licenses, or current 
and future licenses may not be adequate for the operation of our businesses. 
Failure to obtain necessary licenses or to identify and implement alternative 
approaches could prevent us and our collaborators from commercializing our 
products under development and could substantially harm our business. 

  WE HAVE LIMITED MANUFACTURING EXPERIENCE AND CAPACITY AND RELY SUBSTANTIALLY 
ON THIRD-PARTY MANUFACTURERS.  THE LOSS OF ANY THIRD-PARTY MANUFACTURERS COULD 
LIMIT OUR ABILITY TO LAUNCH OUR PRODUCTS IN A TIMELY MANNER, OR AT ALL. 

     To be successful, we must manufacture, or contract for the manufacture of, 
our current and future products in compliance with regulatory requirements, in 
sufficient quantities and on a timely basis, while maintaining product quality 
and acceptable manufacturing costs.  In order to increase our manufacturing 
capacity, we acquired Diamond in April 1996. 

     We currently rely on third parties to manufacture those products we do not 
manufacture at our Diamond facility.  We currently have supply agreements with 
Quidel Corporation for various manufacturing services relating to our point-of- 
care diagnostic tests, with Centaq, Inc. for the manufacture of our own allergy 
immunotherapy treatment products and with various manufacturers for the supply 
of our veterinary diagnostic and patient monitoring instruments.  Our 
manufacturing strategy presents the following risks: 

   * Delays in the scale-up to quantities needed for product development 
     could delay regulatory submissions and commercialization of our products 
     in development; 

   * Our manufacturing facilities and those of some of our third-party 
     manufacturers are subject to ongoing periodic unannounced inspection by 
     regulatory authorities, including the FDA, USDA and other federal and state 
     agencies for compliance with strictly enforced Good Manufacturing Practices 
     regulations and similar foreign standards, and we do not have control over 
     our third party manufacturers' compliance with these regulations and 
     standards; 

   * If we need to change to other commercial manufacturing contractors for 
     certain of our products, additional regulatory licenses or approvals must 
     be obtained for these contractors prior to our use.  This would require 
     new testing and compliance inspections.  Any new manufacturer would have 
     to be educated in, or develop substantially equivalent processes necessary 
     for the production of our products; 

   * If market demand for our products increases suddenly, our current 
     manufacturers might not be able to fulfill our commercial needs, which 
     would require us to seek new manufacturing arrangements and may result in 
     substantial delays in meeting market demand; and 

   * We may not have intellectual property rights, or may have to share 
     intellectual property rights, to any improvements in the manufacturing 
     processes or new manufacturing processes for our products. 

     Any of these factors could delay commercialization of our products under 
development, interfere with current sales, entail higher costs and result in our 
being unable to effectively sell our products. 

     Our agreements with various suppliers of the veterinary medical instruments 
require us to meet minimum annual sales levels to maintain our position as the 
exclusive distributor of these instruments.  We may not meet these minimum sales 
levels in the future, and maintain exclusivity over the distribution and sale of 
these products.  If we are not the exclusive distributor of these products, 
competition may increase. 

  WE DEPEND ON PARTNERS IN OUR RESEARCH AND DEVELOPMENT ACTIVITIES.  IF OUR 
CURRENT PARTNERSHIPS AND COLLABORATIONS ARE NOT SUCCESSFUL, WE MAY NOT BE ABLE 
TO DEVELOP OUR TECHNOLOGIES OR PRODUCTS. 

     For several of our proposed products, we are dependent on collaborative 
partners to successfully and timely perform research and development activities 
on our behalf.  For example, we jointly developed several point-of-care 
diagnostic products with Quidel Corporation, and Quidel manufactures these 
products.  We license DNA delivery and manufacturing technology from Valentis 
Inc. and distribute chemistry analyzers for Arkray, Inc.  We also have worked 
with i-STAT Corporation to develop portable clinical analyzers for dogs and 
Diagnostic Chemicals, Ltd. to develop the E.R.D.-SCREEN Urine Test, and we are 
working with 3-Dimensional Pharmaceuticals, Inc. to develop pharmaceutical 
products.  One or more of our collaborative partners may not complete research 
and development activities on our behalf in a timely fashion, or at all.  If our 

 
 
 
 
 
 
 
 
 
 
 
 
 
collaborative partners fail to complete research and development activities, or 
fail to complete them in a timely fashion, our ability to develop technologies 
and products will be impacted negatively and our revenues will decline. 

  WE DEPEND ON KEY PERSONNEL FOR OUR FUTURE SUCCESS.  IF WE LOSE OUR KEY 
PERSONNEL OR ARE UNABLE TO ATTRACT AND RETAIN ADDITIONAL PERSONNEL, WE MAY BE 
UNABLE TO ACHIEVE OUR GOALS. 

     Our future success is substantially dependent on the efforts of our senior 
management and scientific team, particularly Dr. Robert B. Grieve, our Chairman 
and Chief Executive Officer.  The loss of the services of members of our senior 
management or scientific staff may significantly delay or prevent the 
achievement of product development and other business objectives.  Because of 
the specialized scientific nature of our business, we depend substantially on 
our ability to attract and retain qualified scientific and technical personnel. 
There is intense competition among major pharmaceutical and chemical companies, 
specialized biotechnology firms and universities and other research institutions 
for qualified personnel in the areas of our activities.  Although we have an 
employment agreement with Dr. Grieve, he is an at-will employee, which means 
that either party may terminate his employment at any time without prior notice. 
If we lose the services of, or fail to recruit, key scientific and technical 
personnel, the growth of our business could be substantially impaired.  We do 
not maintain key person life insurance for any of our key personnel. 

  WE MAY FACE PRODUCT RETURNS AND PRODUCT LIABILITY LITIGATION AND THE EXTENT 
OF OUR INSURANCE COVERAGE IS LIMITED.  IF WE BECOME SUBJECT TO PRODUCT LIABILITY 
CLAIMS RESULTING FROM DEFECTS IN OUR PRODUCTS, WE MAY FAIL TO ACHIEVE MARKET 
ACCEPTANCE OF OUR PRODUCTS AND OUR SALES COULD DECLINE. 

     The testing, manufacturing and marketing of our current products as well as 
those currently under development entail an inherent risk of product liability 
claims and associated adverse publicity.  Following the introduction of a 
product, adverse side effects may be discovered.  Adverse publicity regarding 
such effects could affect sales of our other products for an indeterminate time 
period.  To date, we have not experienced any material product liability claims, 
but any claim arising in the future could substantially harm our business. 
Potential product liability claims may exceed the amount of our insurance 
coverage or may be excluded from coverage under the terms of the policy.  We may 
not be able to continue to obtain adequate insurance at a reasonable cost, if at 
all.  In the event that we are held liable for a claim against which we are not 
indemnified or for damages exceeding the $10 million limit of our insurance 
coverage or which results in significant adverse publicity against us, we may 
lose revenue and fail to achieve market acceptance. 

  WE MAY BE HELD LIABLE FOR THE RELEASE OF HAZARDOUS MATERIALS, WHICH COULD 
RESULT IN EXTENSIVE CLEAN UP COSTS OR OTHERWISE HARM OUR BUSINESS. 

     Our products and development programs involve the controlled use of 
hazardous and biohazardous materials, including chemicals, infectious disease 
agents and various radioactive compounds.  Although we believe that our safety 
procedures for handling and disposing of such materials comply with the 
standards prescribed by applicable local, state and federal regulations, we 
cannot eliminate the risk of accidental contamination or injury from these 
materials.  In the event of such an accident, we could be held liable for any 
fines, penalties, remediation costs or other damages that result.  Our liability 
for the release of hazardous materials could exceed our resources, which could 
lead to a shutdown of our operations.  In addition, we may incur substantial 
costs to comply with environmental regulations as we expand our manufacturing 
capacity. 

  WE EXPECT TO EXPERIENCE VOLATILITY IN OUR STOCK PRICE, WHICH MAY AFFECT OUR 
ABILITY TO RAISE CAPITAL IN THE FUTURE OR MAKE IT DIFFICULT FOR INVESTORS TO 
SELL THEIR SHARES. 

     The securities markets have experienced significant price and volume 
fluctuations and the market prices of securities of many public biotechnology 
companies have in the past been, and can in the future be expected to be, 
especially volatile.  For example, in the last twelve months our closing stock 
price has ranged from a low of $0.50 to a high of $1.50.  Fluctuations in the 
trading price or liquidity of our common stock may adversely affect our ability 
to raise capital through future equity financings.  Factors that may have a 
significant impact on the market price and marketability of our common stock 
include: 

    * announcements of technological innovations or new products by us or by 
      our competitors; 
    * our quarterly operating results; 
    * releases of reports by securities analysts; 
    * developments or disputes concerning patents or proprietary rights; 
    * regulatory developments; 
    * developments in our relationships with collaborative partners; 
    * changes in regulatory policies; 
    * litigation; 
    * economic and other external factors; and 
    * general market conditions. 

     In the past, following periods of volatility in the market price of a 
company's securities, securities class action litigation has often been 
instituted.  If a securities class action suit is filed against us, we would 
incur substantial legal fees and our management's attention and resources would 
be diverted from operating our business in order to respond to the litigation. 

  IF WE FAIL TO MEET NASDAQ NATIONAL MARKET LISTING REQUIREMENTS, OUR COMMON 
STOCK MAY BE DELISTED AND BECOME ILLIQUID. 

     Our common stock is currently listed on the Nasdaq National Market.  Nasdaq 
has requirements we must meet in order to remain listed on the Nasdaq National 
Market.  If we continue to experience losses from our operations or we are 

 
 
 
 
 
 
 
 
 
 
 
 
unable to raise additional funds as needed, we might not be able to maintain the 
standards for continued quotation on the Nasdaq National Market, including a 
minimum bid price requirement of $1.00.  During the year ended December 31, 
2001, our minimum bid price at times fell below $1.00, and on March 26, 2002, 
was $1.06.  If the minimum bid price of our common stock were to drop below 
$1.00 and remain below $1.00 for 30 consecutive trading days, or if we were 
unable to continue to meet Nasdaq's standards for any other reason, our common 
stock could be delisted from the Nasdaq National Market. 

     If as a result of the application of these listing requirements, our common 
stock were delisted from the Nasdaq National Market, our stock would become 
harder to buy and sell.  Further, our stock could be subject to what are known 
as the "penny stock" rules.  The penny stock rules place additional 
requirements on broker-dealers who sell or make a market in such securities. 
Consequently, if we were removed from the Nasdaq National Market, the ability or 
willingness of broker-dealers to sell or make a market in our common stock might 
decline.  As a result, the ability for investors to resell shares of our common 
stock could be adversely affected. 

  THE REGISTRATION OF  SHARES FROM OUR RECENT PRIVATE PLACEMENT WILL INCREASE 
THE NUMBER OF SHARES AVAILABLE FOR RESALE IN THE PUBLIC MARKET. 

     We recently filed a registration statement on Form S-3 with the SEC to 
register the shares sold in a private offering in December 2001.  The sale into 
the public market of the common stock sold in the offering could adversely 
affect the market price of our common stock.  Most of our shares of common stock 
outstanding are eligible for immediate and unrestricted sale in the public 
market at any time.  Once the registration statement on Form S-3 is declared 
effective, the 7,792,768 shares of common stock covered by the Form S-3 will be 
eligible for immediate and unrestricted resale into the public market.  The 
presence of these additional shares of common stock in the public market may 
further depress our stock price. 

ITEM 7A.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. 

     Market risk represents the risk of loss that may impact the financial 
position, results of operations or cash flows due to adverse changes in 
financial and commodity market prices and rates.  We are exposed to market risk 
in the areas of changes in United States and foreign interest rates and changes 
in foreign currency exchange rates as measured against the United States dollar. 
These exposures are directly related to our normal operating and funding 
activities.  During 2001, we entered into a series of forward contracts for the 
purchase of Japanese yen to be used for the purchase of inventory.  As of 
December 31, 2001, all of these forward contracts had been settled. 

  INTEREST RATE RISK 

     The interest payable on certain of our lines of credit and other borrowings 
is variable based on the United States prime rate and, therefore, is affected by 
changes in market interest rates.  At December 31, 2001, approximately $8.2 
million was outstanding on these lines of credit and other borrowings with a 
weighted average interest rate of 5.82%.  We manage interest rate risk by 
investing excess funds principally in cash equivalents or marketable securities, 
which bear interest rates that reflect current market yields.  We completed an 
interest rate risk sensitivity analysis of these borrowings based on an assumed 
1% increase in interest rates.  If market rates increase by 1% during the fiscal 
year ended December 31, 2002, we would experience an increase in interest 
expense of approximately $82,000 based on our outstanding balances as of 
December 31, 2001. 

  FOREIGN CURRENCY RISK 

     At December 31, 2001, we had a wholly-owned subsidiary located in 
Switzerland.  Sales from these operations are denominated in Swiss Francs or 
Euros, thereby creating exposures to changes in exchange rates.  The changes in 
the Swiss/U.S. exchange rate or Euro/U.S. exchange rate may positively or 
negatively affect our sales, gross margins and retained earnings.  We completed 
a foreign currency exchange risk sensitivity analysis on an assumed 1% increase 
in foreign currency exchange rates.  If foreign currency exchange rates 
increase/decrease by 1% during the fiscal year ended December 31, 2002, we would 
experience an increase/decrease in our foreign currency gain/loss of 
approximately $100,000 based on the investment in foreign subsidiaries as of and 
for the fiscal year ended December 31, 2001. 

ITEM 8.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. 

                                HESKA CORPORATION 

                   INDEX TO CONSOLIDATED FINANCIAL STATEMENTS 

                                                            PAGE 
                                                          --------- 
Report of Independent Public Accountants                     36 
Consolidated Balance Sheets as of December 31, 2001 and      37 
   2000 
Consolidated Statements of Operations and Comprehensive      38 
   Loss for years ended December 31, 2001, 2000, and 1999 
Consolidated Statements of Shareholders' Equity for the      39 
   years ended December 31, 2001,2000, and 1999 
Consolidated Statements of Cash Flows for the years          40 
   ended December 31, 2001, 2000, and 1999 
Notes to Consolidated Financial Statements                   41 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                    REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS 

To Heska Corporation: 

     We have audited the accompanying consolidated balance sheets of Heska 
Corporation (a Delaware corporation) and subsidiaries as of December 31, 2001 
and 2000, and the related consolidated statements of operations and 
comprehensive loss, stockholders' equity and cash flows for each of the three 
years in the period ended December 31, 2001.  These financial statements are the 
responsibility of the Company's management.  Our responsibility is to express 
an opinion on these financial statements based on our audits. 

     We conducted our audits in accordance with auditing standards generally 
accepted in the United States.  Those standards require that we plan and perform 
the audit to obtain reasonable assurance about whether the financial statements 
are free of material misstatement.  An audit includes examining, on a test 
basis, evidence supporting the amounts and disclosures in the financial 
statements.  An audit also includes assessing the accounting principles used and 
significant estimates made by management, as well as evaluating the overall 
financial statement presentation.  We believe that our audits provide a 
reasonable basis for our opinion. 

     In our opinion, the financial statements referred to above present fairly, 
in all material respects, the financial position of Heska Corporation and 
subsidiaries as of December 31, 2001 and 2000, and the results of their 
operations and their cash flows for each of the three years in the period ended 
December 31, 2001, in conformity with accounting principles generally accepted 
in the United States. 

     Our audit was made for the purpose of forming an opinion on the basic 
financial statements taken as a whole.  The schedule of valuation and qualifying 
accounts is presented for purposes of complying with the Securities and Exchange 
Commission's rules and is not part of the basic financial statements.  This 
schedule has been subjected to the auditing procedures applied in the audit of 
the basic financial statements and, in our opinion, fairly states in all 
material respects the financial data required to be set forth therein in 
relation to the basic financial statements taken as a whole. 

                                   /S/ ARTHUR ANDERSEN LLP 

Denver, Colorado, 
February 1, 2002 except with respect 
to the matter discussed in Note 15, as 
to which the date is March 13, 2002. 

                       HESKA CORPORATION AND SUBSIDIARIES 
                           CONSOLIDATED BALANCE SHEETS 
                             (dollars in thousands) 

                                                           DECEMBER 31, 
                                            ------------------------------------------ 
                                                    2001                 2000 
                                            -------------------- -------------------- 
                                        ASSETS 

Current assets: 
  Cash and cash equivalents                  $          5,710       $         3,176 
  Marketable securities                                     -                 2,482 
  Accounts receivable, net of allowance 
   for doubtful accounts of $501 and 
   $431, respectively                                  10,313                 8,433 
  Inventories                                           8,589                 8,716 
  Other current assets                                  1,063                   742 
                                             ----------------       --------------- 
     Total current assets                              25,675                23,549 
Property and equipment, net                            10,118                12,901 
Intangible assets, net                                  1,400                 1,457 
Other assets                                              564                 1,253 
                                             ----------------       --------------- 
     Total assets                            $         37,757       $        39,160 
                                             ================       =============== 

                        LIABILITIES AND STOCKHOLDERS' EQUITY 
Current Liabilities: 
  Accounts payable                           $          4,263        $        3,370 
  Accrued liabilities                                   6,302                 4,258 
  Deferred revenue                                        343                   467 
  Line of credit                                        5,737                     - 
  Current portion of capital lease 
    obligations                                           104                   584 
  Current portion of long-term debt                       711                 1,562 
                                             ----------------       --------------- 
     Total current liabilities                         17,460                10,241 
Capital lease obligations, net of current 
  portion                                                  57                   138 
Long-term debt, net of current portion                  2,052                 2,670 
Deferred revenue and other long-term                    1,022                 1,011 
liabilities                                  ----------------       --------------- 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                            
 
 
 
     Total liabilities                                 20,591                14,060 
                                             ----------------       --------------- 
Commitments and contingencies 
Stockholders' equity: 
Preferred stock, $.001 par value, 25,000,000 
  shares authorized; none issued or 
  outstanding                                              -                      - 
Common stock, $.001 par value, 75,000,000 
  shares authorized; 47,842,198 and 
  34,072,640 shares issued and outstanding, 
  respectively                                            48                     34 
Additional paid-in capital                           211,589                199,789 
Deferred compensation                                   (681)                     - 
Accumulated other comprehensive loss                    (627)                  (251) 
Accumulated deficit                                 (193,163)              (174,472) 
                                             ---------------         -------------- 
  Total stockholders' equity                          17,166                 25,100 
                                             ----------------        -------------- 
Total liabilities and stockholders' equity   $        37,757         $       39,160 
                                             ===============         ============== 

           See accompanying notes to consolidated financial statements 

                       HESKA CORPORATION AND SUBSIDIARIES 
          CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS 
                    (in thousands, except per share amounts) 

                                                                             YEAR ENDED DECEMBER 31, 
                                                  ----------------------------------------------------------------------------- 
                                                         2001                         2000                         1999 
                                                  ------------------          -------------------          -------------------- 

Revenues: 
   Products, net of sales returns and allowance   $           46,386            $          49,549          $             50,291 
   Research, development and other                             1,897                        3,126                           885 
                                                  ------------------            -----------------          -------------------- 
      Total revenues                                          48,283                       52,675                        51,176 
Cost of products sold                                         28,655                       33,299                        36,386 
                                                  ------------------            ------------------         -------------------- 
                                                              19,628                        19,376                       14,790 
                                                  ------------------            ------------------         -------------------- 
Operating expenses: 
   Selling and marketing                                     13,981                         14,788                       15,073 
   Research and development                                  13,565                         14,929                       17,042 
   General and administrative                                 7,882                          9,457                       11,231 
   Amortization of intangible assets and 
     deferred compensation                                      299                            903                        2,228 
   Loss on sale of assets                                         -                            204                        2,593 
   Restructuring expenses and other                           2,023                            435                        1,210 
                                                  -----------------             ------------------         -------------------- 
      Total operating expenses                               37,750                         40,716                       49,377 
Loss from operations                                        (18,122)                       (21,340)                     (34,587) 
Other income (expense): 
   Interest income                                              324                            986                        1,611 
   Interest expense                                            (587)                         1,155)                      (1,857) 
   Other, net                                                  (306)                          (361)                      (1,003) 
                                                  -----------------             ------------------         -------------------- 
Net loss                                          $         (18,691)            $          (21,870)        $            (35,836) 
                                                  -----------------             ------------------         -------------------- 
Other comprehensive income (loss): 
   Foreign currency translation adjustments                    (133)                          (121)                         (88) 
   Changes in unrealized gain (loss) on 
     marketable securities                                       45                            246                         (376) 
   Minimum pension liability adjustments                       (175)                             -                            - 
   Changes in unrealized gain (loss) on 
     forward contracts                                           24                              -                            - 
                                                 ------------------             ------------------         -------------------- 
Other comprehensive income (loss)                              (239)                           125                         (464) 
                                                 ------------------             ------------------         -------------------- 
Comprehensive loss                               $          (18,930)            $          (21,745)        $            (36,300) 
                                                 ==================             ==================         ==================== 
Basic and diluted net loss per share             $            (0.48)            $            (0.65)        $              (1.31) 
                                                 ==================             ==================         ==================== 
Shares used to compute basic and diluted net 
  loss per share                                             38,919                         33,782                       27,290 
                                                 ==================             ==================         ==================== 

           See accompanying notes to consolidated financial statements 

                       HESKA CORPORATION AND SUBSIDIARIES 
                CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY 
                                 (in thousands) 

 
 
 
 
 
 
 
 
 
 
                                                                                                   
 
 
 
 
 
 
 
 
      
      
 
                                                                 COMMON STOCK                  ADDITIONAL 
                                                     -----------------------------------        PAID-IN              DEFERRED 
                                                           SHARES            AMOUNT             CAPITAL            COMPENSATION 
                                                     -----------------  -----------------  ------------------   ------------------ 

Balances, December 31, 1998                                 26,458       $          26      $        185,163     $        (1,277) 
    Issuance of common stock for services                       17                   -                   116                   - 
    Cashless   exercise  of  warrants  to   purchase 
      common stock                                               5                   -                    -                    - 
    Issuance  of  common stock upon  the  Company's 
      follow-on  public  offering,  net  of  $128   of 
      expenses                                               6,500                   7                13,282                   - 
    Issuance  of  common stock related  to  options, 
      ESPP and other                                           457                   -                   595                   - 
    Amortization of deferred compensation                        -                   -                    -                  629 
    Interest on stock subscription receivable                    -                   -                    -                    - 
    Payments    received   on   stock   subscription 
      receivable                                                 -                   -                    -                    - 
    Foreign currency translation adjustments                     -                   -                    -                    - 
    Unrealized loss on marketable securities                     -                   -                    -                    - 
    Net loss                                                     -                   -                    -                    - 
                                                      ------------       -------------      ----------------     ---------------- 
Balances, December 31, 1999                                 33,437                  33               199,156                 (648) 
    Issuance of common stock related to options, 
      ESPP and other                                           636                   1                   633                    - 
    Amortization of deferred compensation                        -                   -                    -                   648 
    Interest/payments    on    stock    subscription 
      receivable                                                 -                   -                    -                     - 
    Foreign currency translation adjustments                     -                   -                    -                     - 
    Unrealized gain on marketable securities                     -                   -                    -                     - 
    Net loss                                                     -                   -                    -                     - 
                                                      ------------       -------------      ---------------      ---------------- 
Balances, December 31, 2000                                 34,073                  34              199,789                     - 
    Issuance of common stock from private 
      placements, net of $823 of costs                      12,366                  13               10,880                     - 
    Issuance of common stock related to options, 
      ESPP                                                     358                   -                  211                     - 
    Issuance of restricted stock (Note 8)                    1,045                   1                  709                  (710) 
    Deferred compensation recognized                             -                   -                    -                    29 
    Foreign currency translation adjustments                     -                   -                    -                     - 
    Minimum pension liability                                    -                   -                    -                     - 
    Unrealized gain/loss on forward contracts                    -                   -                    -                     - 
    Net loss                                                     -                   -                    -                     - 
                                                      ------------       -------------      ---------------      ---------------- 
Balances, December 31, 2001                                 47,842       $          48      $       211,589      $           (681) 
                                                      ============       =============      ===============      ================ 

                                                                               ACCUMULATED 
                                                               STOCK               OTHER                                   TOTAL 
                                                            SUBSCRIPTION       COMPREHENSIVE         ACCUMULATED        STOCKHOLDERS
                                                             RECEIVABLE            INCOME              DEFICIT             EQUITY 
                                                         ------------------  ------------------  ------------------  -------------- 

Balances, December 31, 1998                               $       (120)       $         88        $    (116,766)     $      67,114 
    Issuance of common stock for services                            -                   -                    -                116 
    Cashless exercise of warrants to purchase common                 -                   -                    -                  - 
      stock                                                          -                   -                    -                  - 
    Issuance of common stock upon the Company's follow- 
      on public offering, net of $128 of expenses                    -                   -                    -             13,289 
    Issuance of common stock related to options, ESPP 
     and other                                                       -                   -                    -                595 
    Amortization of deferred compensation                            -                   -                    -                629 
    Interest on stock subscription receivable                       (7)                  -                    -                 (7) 
    Payments received on stock subscription receivable               3                   -                    -                  3 
    Foreign currency translation adjustments                         -                  (88)                  -                (88) 
    Unrealized loss on marketable securities                         -                 (376)                  -               (376) 
    Net loss                                                         -                    -              (35,836)          (35,836) 
                                                          ------------        -------------       --------------      ------------ 
  Balances, December 31, 1999                                     (124)                (376)            (152,602)           45,439 
    Issuance of common stock related to options, ESPP 
     and other                                                       -                    -                    -               634 
    Amortization of deferred compensation                            -                    -                    -               648 
    Interest/payments on stock subscription receivable             124                    -                    -               124 
    Foreign currency translation adjustments                         -                 (121)                   -              (121) 
    Unrealized gain on marketable securities                         -                  246                    -               246 
    Net loss                                                         -                    -              (21,870)          (21,870) 
                                                         -------------       --------------       --------------      ------------ 
Balances, December 31, 2000                                          -                 (251)            (174,472)           25,100 
    Issuance of common stock from private placements, 
     net of $823 of costs                                            -                    -                    -                 - 
    Issuance of common stock related to options, ESPP                -                    -                    -            11,814 
    Issuance of restricted stock (Note 8)                            -                    -                    -              (710) 
    Deferred compensation recognized                                 -                    -                    -                29 
    Foreign currency translation adjustments                         -                 (177)                   -              (177) 
    Minimum pension liability                                        -                 (175)                   -              (175) 
    Unrealized gain/loss on forward contracts                        -                  (24)                   -               (24) 
    Net loss                                                         -                    -              (18,691)          (18,691) 
                                                         -------------       --------------       --------------      ------------ 
Balances, December 31, 2001                              $           -       $         (627)      $     (193,163)     $     17,166 
                                                         =============       ==============       ==============      ============ 

 
                                                                                                     
 
 
 
 
 
                                                                                                         
 
 
 
           See accompanying notes to consolidated financial statements 

                                             HESKA CORPORATION AND SUBSIDIARIES 
                                            CONSOLIDATED STATEMENTS OF CASH FLOWS 
                                                     (in thousands) 

                                                                            YEAR ENDED DECEMBER 31, 
                                                    ---------------------------------------------------------------------- 
                                                              2001                    2000                    1999 
                                                    ----------------------  ----------------------  ---------------------- 

CASH FLOWS USED IN OPERATING ACTIVITIES: 
   Net loss                                            $   (18,691)             $   (21,870)            $   (35,836) 
   Adjustments to reconcile net loss to cash used 
    in operating activities: 
       Depreciation and amortization                         3,425                    4,066                   3,864 
       Amortization of intangible assets and 
         deferred compensation                                 299                      903                   2,228 
       Loss on disposition of assets                             -                      445                   2,215 
       Changes in operating assets and liabilities: 
         Accounts receivable, net                           (1,880)                     155                  (2,993) 
         Inventories                                           127                    2,380                  (1,760) 
         Other current assets                                 (321)                      18                    (293) 
         Other long-term assets                                689                     (229)                 (1,092) 
         Accounts payable                                      893                   (2,551)                   (614) 
         Accrued liabilities                                 2,044                      449                     498 
         Deferred revenue and other long-term 
            liabilities                                       (643)                     348                     592 
                                                       -----------              -----------             ----------- 
               Net cash used in operating activities       (14,058)                 (15,886)                (33,191) 
                                                       -----------              -----------             ----------- 
CASH FLOWS FROM INVESTING ACTIVITIES: 
   Cash withdrawn from restricted cash account                   -                        -                     238 
   Purchase of marketable securities                             -                        -                 (21,229) 
   Proceeds from sale of marketable securities               2,500                   20,000                  44,300 
   Proceeds from sale of subsidiary                              -                    6,000                       - 
   Proceeds from disposition of property and 
     equipment                                                 196                      406                     262 
   Purchases of property and equipment                        (839)                  (1,207)                 (3,296) 
                                                       -----------              -----------             ----------- 
              Net cash provided by investing 
                activities                                   1,857                   25,199                  20,275 
                                                       -----------              -----------             ----------- 
CASH FLOWS FROM FINANCING ACTIVITIES: 
   Proceeds from issuance of common stock                   11,133                      634                  13,884 
   Proceeds from stock subscription receivable                   -                      124                       3 
   Proceeds from borrowings                                  5,737                      136                     971 
   Repayments of debt and capital lease obligations         (2,039)                  (8,484)                 (6,464) 
                                                       -----------              -----------             ----------- 
               Net cash provided by (used in) 
                 financing activities                       14,831                   (7,590)                  8,394 
                                                       -----------              -----------             ----------- 
EFFECT OF EXCHANGE RATE CHANGES ON CASH                        (96)                     (46)                    100 
                                                       -----------              -----------             ----------- 
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS             2,534                    1,677                  (4,422) 

CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR                 3,176                    1,499                   5,921 
                                                       -----------              -----------             ----------- 
CASH AND CASH EQUIVALENTS, END OF YEAR                 $     5,710              $     3,176             $     1,499 
                                                       ===========              ===========             =========== 

 See accompanying notes to consolidated financial statements 

                       HESKA CORPORATION AND SUBSIDIARIES 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

1.ORGANIZATION AND BUSINESS 

     Heska Corporation ("Heska" or the "Company") is primarily focused on 
the discovery, development, manufacturing and marketing of companion animal 
health products and delivery of diagnostic services to veterinarians.  The 
Company currently conducts its operations through two segments.  Through its 
Companion Animal Health segment, the Company sells pharmaceutical, vaccine and 
diagnostic products and veterinary diagnostic and patient monitoring 
instruments, offers diagnostic services, and performs a variety of research and 
development activities.  The operations of this segment are carried out through 
the Company's facilities in Fort Collins, Colorado, its wholly owned Swiss 
subsidiary, Heska AG.  Through its Animal Health segment, the Company 
manufactures food animal vaccine and pharmaceutical products that are marketed 
and distributed by third parties.  The operations of this segment are carried 
out through the Company's wholly owned subsidiary Diamond Animal Health, Inc. 
("Diamond"), located in Des Moines, Iowa.  Until June 2000, the Company 
operated through a third segment, Allergy Treatment.  This segment operated 
through the then wholly owned subsidiary Center Laboratories, Inc., a 
manufacturer of allergy immunotherapy products ("Center"). 

 
 
 
 
 
 
                                                                                             
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     From the Company's inception in 1988 until early 1996, the Company's 
operating activities related primarily to research and development activities, 
entering into collaborative agreements, raising capital and recruiting 
personnel.  Prior to 1996, the Company had not received any revenue from the 
sale of products.  During 1996, Heska grew from being primarily a research and 
development concern to a fully-integrated research, development, manufacturing 
and marketing company.  The Company accomplished this by acquiring Diamond, a 
licensed pharmaceutical and biological manufacturing facility, hiring key 
employees and support staff, establishing marketing and sales operations to 
support new Heska products, and designing and implementing more sophisticated 
operating and information systems.  The Company also expanded the scope and 
level of its scientific and business development activities, increasing the 
opportunities for new products.  In 1997, the Company introduced additional 
products and expanded in the United States through the acquisition of Center, a 
Food and Drug Administration ("FDA") and United States Department of 
Agriculture ("USDA") licensed manufacturer of allergy immunotherapy products 
located in Port Washington, New York, and internationally through the 
acquisitions of Heska UK Limited ("Heska UK", formerly Bloxham Laboratories 
Limited), a veterinary diagnostic laboratory in Teignmouth, England and Heska AG 
(formerly Centre Medical des Grand'Places S.A.) in Fribourg, Switzerland, which 
manufactures and markets allergy diagnostic products for use in veterinary and 
human medicine, primarily in Europe.  Each of the Company's acquisitions during 
this period was accounted for under the purchase method of accounting and 
accordingly, the Company's financial statements reflect the operations of these 
businesses only for the periods subsequent to the respective acquisitions.  In 
July 1997, the Company established a new subsidiary, Heska AG, located near 
Basel, Switzerland, for the purpose of managing its European operations. 

     During the first quarter of 1998 the Company acquired Heska Waukesha 
(formerly Sensor Devices, Inc.), a manufacturer and marketer of patient 
monitoring devices used in both animal health and human applications. 

     During 1999 and 2000, the Company restructured and refocused its business. 
The operations of Heska Waukesha were combined with existing operations in Fort 
Collins, Colorado and Des Moines, Iowa during the fourth quarter of 1999.  The 
Heska Waukesha facility was closed in December 1999.  In March 2000, the Company 
sold Heska UK.  The Company recorded a loss on disposition of approximately 
$1.0 million during 1999 for this sale.  In June 2000, the Company sold Center. 
The Company recognized a gain on the sale of approximately $151,000. 

     The Company has incurred net losses since its inception and anticipates 
that it will continue to incur additional net losses in the near term as it 
introduces new products, expands its sales and marketing capabilities and 
continues its research and development activities.  Cumulative net losses from 
inception of the Company in 1988 through December 31, 2001 have totaled $193.2 
million.  During the year ended December 31, 2001, the Company incurred a loss 
of approximately $18.7 million and used cash of approximately $14.1 million for 
operations. 

     The Company's primary short-term needs for capital, which are subject to 
change, are for its continuing research and development efforts, its sales, 
marketing and administrative activities, working capital associated with 
increased product sales and capital expenditures relating to developing and 
expanding its manufacturing operations.  The Company's ability to achieve 
profitable operations will depend primarily upon its ability to successfully 
market its products, commercialize products that are currently under development 
and develop new products.  Most of the Company's products are subject to long 
development and regulatory approval cycles and there can be no guarantee that 
the Company will successfully develop, manufacture or market these products. 
There can also be no guarantee that the Company will attain profitability or, if 
achieved, will remain profitable on a quarterly or annual basis in the future. 
Until the Company attains positive cash flow, the Company may continue to 
finance operations with additional equity and debt financing.  There can be no 
guarantee that such financing will be available when required or will be 
obtained under favorable terms. 

     Our financial plan for 2002 indicates that our available cash and cash 
equivalents, together with cash from operations, available borrowings and 
borrowings we expect to be available under our revolving line of credit facility 
should be sufficient to satisfy our projected cash requirements through 2002 and 
into 2003.  However, our actual results may differ from this plan and, we may 
need to raise additional funds at or before such time.  If necessary, we expect 
to raise these additional funds through one or more of the following:  (1) 
obtaining new loans secured by unencumbered assets; (2) sale of various products 
or marketing rights; (3) licensing of technology; (4) sale of various assets; 
and (5) sale of additional equity or debt securities.  If we cannot raise the 
additional funds through these options on acceptable terms or with the necessary 
timing, management could also reduce discretionary spending to decrease our cash 
burn rate and extend the currently available cash and cash equivalents, and 
available borrowings. 

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

Basis of Presentation 

     The accompanying consolidated financial statements include the accounts of 
the Company and of its wholly-owned subsidiaries since their respective dates of 
acquisitions.  All material intercompany transactions and balances have been 
eliminated in consolidation. 

Use of Estimates 

     The preparation of financial statements in conformity with accounting 
principles generally accepted in the United States requires management to make 
estimates and assumptions that affect the reported amounts of assets and 
liabilities, the disclosure of contingent assets and liabilities at the date of 
the financial statements and the reported amounts of revenues and expenses 

 
 
 
 
 
 
 
 
 
 
 
during the reporting period.  Actual results could differ from those estimates. 

Cash and Cash Equivalents 

     Cash and cash equivalents are stated at cost, which approximates market, 
and include short-term highly liquid investments with original maturities of 
less than three months.  Included in these amounts were Japanese yen with a 
value in U.S. dollars of approximately $366,000 which were held in an interest- 
bearing multi-currency account of a non-U.S. bank.  The Company values its 
Japanese yen at the spot market rate as of the balance sheet date.  These yen 
resulted from settlement of forward contracts entered into for purchases of 
inventory throughout fiscal 2001.  Changes in the fair value of the yen are 
recorded in current earnings.  The Company recognized a loss from devaluation of 
the yen of approximately $48,000 during the fiscal year ended December 31, 2001. 
The Company had no Japanese yen at December 31, 2000. 

Marketable Securities and Restricted Investments 

     The Company classifies its marketable securities as "available-for-sale" 
and, accordingly, carries such securities at aggregate fair value.  Unrealized 
gains or losses, if material, are included as a component of accumulated other 
comprehensive income. 

     At December 31, 2001, the Company had no marketable securities on its 
balance sheet.  At December 31, 2000, these securities, consisting entirely of 
U.S. government agency obligations, had an aggregate amortized cost, using 
specific identification, of $2.8 million, with a maximum maturity of 
approximately three years.  The fair market value of marketable securities at 
December 31, 2000 was approximately $2.5 million.  Marketable securities at 
December 31, 2000 included approximately $281,000 of restricted investments held 
as collateral for capital leases (See Note 4) and $2.5 million of short-term 
marketable securities, respectively.  The Company realized losses on the sale of 
certain marketable securities of $22,000 and $111,000 in 2001 and 2000, 
respectively.  These amounts were previously included in other comprehensive 
income as unrealized losses on marketable securities. 

Concentration of Credit Risk 

     Financial instruments that potentially subject the Company to a 
concentration of credit risk consist of cash and cash equivalents, marketable 
securities and accounts receivable.  The Company maintains the majority of its 
cash, cash equivalents and marketable securities with financial institutions 
that management believes are creditworthy in the form of demand deposits, U.S. 
government agency obligations and U.S. corporate commercial paper.  The Company 
has no significant off-balance sheet concentrations of credit risk such as 
foreign exchange contracts, options contracts or other foreign hedging 
arrangements.  Its accounts receivable balances are due primarily from domestic 
veterinary clinics and individual veterinarians, and both domestic and 
international corporations. 

Fair Value of Financial Instruments 

     The Company's financial instruments consist of cash and cash equivalents, 
short-term trade receivables and payables, notes receivable, capital lease 
obligations and notes payable.  The carrying values of cash and cash equivalents 
and short-term trade receivables and payables approximate fair value.  The fair 
value of notes payable is estimated based on current rates available for similar 
debt with similar maturities and collateral, and at December 31, 2001, 
approximates the carrying value. 

Inventories 

     Inventories are stated at the lower of cost or market using the first-in, 
first-out method.  If the cost of inventories exceeds fair market value, 
provisions are made to reduce the carrying value to fair market value. 

     Inventories, net of provisions, consist of the following (in thousands): 

                                                  DECEMBER 31, 
                                         ------------------------------- 
                                              2001             2000 
                                         --------------   -------------- 

   Raw materials                            $   2,549        $   2,219 
   Work in process                              3,223            2,904 
   Finished goods                               2,817            3,593 
                                            ---------        --------- 
                                            $   8,589        $   8,716 
                                            =========        ========= 

Derivative Instruments and Hedging Activities 

     The Company utilizes derivative financial instruments to reduce financial 
market risks.  These instruments may be used to hedge foreign currency, interest 
rate and certain equity market exposures of underlying assets, liabilities and 
other obligations.  The Company does not use derivative financial instruments 
for speculative or trading purposes.  The Company accounts for its derivative 
instruments in accordance with the Statement of Financial Accounting Standards 
("SFAS") No. 133 "Accounting for Derivative Instruments and Hedging 
Activities," as amended by SFAS No. 138.  This standard requires that all 
derivative instruments be recorded on the balance sheet at fair value and 
establishes criteria for designation and effectiveness of hedging relationships. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                     
 
 
 
 
 
The Company's accounting policies for these instruments are based on whether 
they meet the Company's criteria for designation as hedging transactions.  The 
criteria the Company uses for designating an instrument as a hedge includes the 
instrument's effectiveness in risk reduction and one-to-one matching of 
derivative instruments to underlying transactions.  Gains and losses on currency 
forward contracts, and options that are designated and effective as hedges of 
anticipated transactions, for which a firm commitment has been attained, are 
deferred and recognized in income in the same period that the underlying 
transactions are settled.  Gains and losses on currency forward contracts, 
options and swaps that are designated and effective as hedges of existing 
transactions are recognized in income in the same period as losses and gains on 
the underlying transactions are recognized and generally offset.  Gains and 
losses on any instruments not meeting the above criteria are recognized in 
income in the current period.  If an underlying hedged transaction is terminated 
earlier than initially anticipated the offsetting gain or loss on the related 
derivative instrument would be recognized in each period until the instrument 
matures, is terminated or is sold.  See Note 11. 

Property, Equipment and Intangible Assets 

     Property and equipment are recorded at cost and depreciated on a straight- 
line or declining balance basis over the estimated useful lives of the related 
assets. 

     Leasehold improvements are amortized over the applicable lease period or 
their estimated useful lives, whichever is shorter.  Maintenance and repairs are 
charged to expense when incurred, and major renewals and improvements are 
capitalized. 

     Intangible assets primarily consist of various assets arising from business 
combinations and are amortized using the straight-line method over the period of 
expected benefit. 

     The Company periodically reviews the appropriateness of the remaining life 
of its property, equipment and intangible assets considering whether any events 
have occurred or conditions have developed which may indicate that the remaining 
life requires adjustment.  After reviewing the appropriateness of the remaining 
life and the pattern of usage of these assets, the Company then assesses their 
overall recoverability by determining if the net book value can be recovered 
through undiscounted future operating cash flows.  Absent any unfavorable 
findings, the Company continues to amortize and depreciate its property, 
equipment and intangible assets based on the existing estimated life.  During 
2000, the Company's review of property, equipment and intangible assets 
determined that a write-down to fair market value of $355,000 for equipment was 
needed.  In 1999, the Company's review of property, equipment and intangible 
assets determined that a write-down to fair market value of $1.0 million for 
equipment and $372,000 for intangible assets was needed.  These amounts were 
recorded as part of the loss on sale of assets in the accompanying statement of 
operations. 

     Property and equipment consist of the following (in thousands): 

                                                                                           DECEMBER 31, 
                                                                       -------------------------------------------------- 
                                                        ESTIMATED 
                                                       USEFUL LIFE              2001                      2000 
                                                    -----------------  ------------------------  ------------------------ 

   Land                                                    N/A             $      377                $      377 
   Building                                          10 to 20 years             2,677                     2,677 
   Machinery and equipment                            3 to 15 years            19,220                    19,426 
   Leasehold improvements                             7 to 15 years             4,435                     4,066 
                                                                           ----------                ---------- 
                                                                               26,709                    26,546 
   Less accumulated depreciation and amortization                             (16,591)                  (13,645) 
                                                                           ----------                ---------- 
                                                                           $   10,118                    12,901 
                                                                           ==========                ========== 

     Depreciation and amortization expense for property and equipment was $3.4 
million, $4.1 million and $3.9 million for the years ended December 31, 2001, 
2000 and 1999, respectively. 

     Intangible assets consist of the following (in thousands): 

                                                                                           DECEMBER 31, 
                                                         ESTIMATED      ------------------------------------------------- 
                                                        USEFUL LIFE               2001                      2000 
                                                     -----------------  -----------------------  ------------------------ 

      Customer lists, market presence and goodwill        7 years           $      1,705               $      1,705 
      Other intangible assets                          2 to 15 years               1,079                        793 
                                                                            ------------               ------------ 
                                                                                   2,784                      2,498 
      Less accumulated amortization                                               (1,384)                    (1,041) 
                                                                            ------------               ------------ 
                                                                            $      1,400               $      1,457 
                                                                            ============               ============ 

 
 
 
 
 
 
 
 
 
                                                                                          
 
 
 
 
 
 
 
 
                                                                                            
 
 
 
     Amortization expense for intangible assets was $270,000, $255,000 and  $1.6 
million for the years ended December 31, 2001, 2000 and 1999, respectively. 

Revenue Recognition 

     The  Company generates its revenues through sale of products, licensing  of 
technology, and sponsored research and development.  Revenue is accounted for in 
accordance  with  the  guidelines  provided by  Staff  Accounting  Bulletin  101 
"Revenue  Recognition  in  Financial Statements" (SAB  101).   The  Company's 
policy  is to recognize revenue when the applicable revenue recognition criteria 
have been met, which generally include the following: 

     * Persuasive evidence of an arrangement exists; 
     * Delivery has occurred or services rendered; 
     * Price is fixed or determinable; and 
     * Collectibility is reasonably assured. 

     Revenue from the sale of products is generally recognized after both the 
goods are shipped to the customer and acceptance has been received with an 
appropriate provision for returns and allowances.  The terms of the customer 
arrangements generally pass title and risk of ownership to the customer at the 
time of shipment.  Certain customer arrangements provide for acceptance 
provisions.  Revenue for these arrangements is not recognized until the 
acceptance has been received or the acceptance period has lapsed. 

     In addition to its direct sales force, the Company utilizes third party 
distributors to sell its products.  Distributors purchase goods from the 
Company, take title to those goods and resell them to their customers in the 
distributors' territory. 

     License revenue under arrangements to sell product or technology rights is 
recognized upon the sale and completion by the Company of all obligations under 
the agreement.  Royalties are recognized as products are sold to customers. 

     The Company recognizes revenue from sponsored research and development over 
the life of the contract as research activities are performed.  The revenue 
recognized is the lesser of revenue earned under a percentage of completion 
method based on total expected revenues or actual non-refundable cash received 
to date under the agreement. 

Cost of Products Sold 

     Royalties payable in connection with certain licensing agreements (See Note 
12) are reflected in cost of products sold as incurred. 

Advertising Costs 

     The Company expenses advertising costs as incurred.  Advertising expenses 
were $747,000, $1,508,000 and $790,000 for the years ended December 31, 2001, 
2000 and 1999, respectively. 

Restructuring Expenses and Other 

Income Taxes 

     The Company records a current provision for income taxes based on estimated 
amounts payable refundable on tax returns filed or to be filed each year. 
Deferred tax assets and liabilities are recognized for the future tax 
consequences attributable to differences between the financial statement 
carrying amounts of existing assets and liabilities and their respective tax 
bases and operating loss and tax credit carryforwards.  Deferred tax assets and 
liabilities are measured using enacted tax rates expected to apply to taxable 
income in the years in which those temporary differences are expected to be 
recovered or settled.  The effect on deferred tax assets and liabilities of a 
change in tax rates is recognized in operations in the period that includes the 
enactment date.  The overall change in deferred tax assets and liabilities for 
the period measures the deferred tax expense or benefit for the period.  The 
measurement of deferred tax assets may be reduced by a valuation allowance based 
on judgmental assessment of available evidence if deemed more likely than not 
that some or all of the deferred tax assets will not be realized. 

Basic and Diluted Net Loss Per Share 

     Basic net loss per common share is computed using the weighted average 
number of common shares outstanding during the period.  Diluted net loss per 
share is computed using the sum of the weighted average number of shares of 
common stock outstanding and, if not anti-dilutive, the effect of outstanding 
common stock equivalents (such as stock options and warrants) determined using 
the treasury stock method.  Since inception, due to the Company's net losses, 
all potentially dilative securities are anti-dilutive and as a result, basic and 
net loss per share is the same as diluted net loss per share for all periods 
presented.  At December 31, 2001 and 2000, securities that have been excluded 
from diluted net loss per share because they would be anti-dilutive are 
outstanding options to purchase 3,901,860 and 3,964,668 shares, respectively, of 
the Company's common stock and warrants to purchase zero and 1,165,000 shares, 
respectively, of the Company's common stock. 

Comprehensive Loss 

     Comprehensive loss includes net loss adjusted for the results of certain 
stockholders' equity changes not reflected in the Consolidated Statements of 
Operations.  Such changes include foreign currency items, unrealized gains and 
losses on certain investments in marketable securities, unrealized gains and 
losses on derivative instruments and minimum pension liability adjustments. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Foreign Currency Translation 

     The functional currency of the Company's international subsidiaries is the 
Swiss Franc ("CHF").  Assets and liabilities of the Company's international 
subsidiaries are translated using the exchange rate in effect at the balance 
sheet date.  Revenue and expense accounts are translated using an average of 
exchange rates in effect during the period.  Cumulative translation gains and 
losses, if material, are shown in the consolidated balance sheets as a separate 
component of stockholders' equity.  Exchange gains and losses arising from 
transactions denominated in foreign currencies (i.e., transaction gains and 
losses) are recognized as a component of other income (expense) in the current 
operations. 

Reclassifications 

     Certain prior year amounts have been reclassified to conform with the 2001 
financial statement presentation. 

New Accounting Pronouncements 

     In June 2001, the Financial Accounting Standards Board (FASB) issued SFAS 
No. 141, "Business Combinations" and SFAS No. 142, "Goodwill and Other 
Intangible Assets."  These statements prohibit pooling-of-interests accounting 
for transactions initiated after June 30, 2001, require the use of the purchase 
method of accounting for all combinations after June 30, 2001, and establish a 
new accounting standard for goodwill acquired in a business combination.  These 
continue to require recognition of goodwill as an asset, but do not permit 
amortization of goodwill as previously required by APB Opinion No. 17, 
"Intangible Assets."  Furthermore, certain intangible assets that are not 
separable from goodwill will also not be amortized.  However, goodwill and other 
intangible assets will be subject to periodic (at least annual) tests for 
impairment, and recognition of impairment losses in the future could be required 
based on a new methodology for measuring impairments prescribed by these 
pronouncements.  The revised standards include transition rules and requirements 
for identification, valuation and recognition of a much broader list of 
intangibles as part of business combinations than prior practice, most of which 
will continue to be amortized.  The potential prospective impact of these 
pronouncements on the Company's financial statements may significantly affect 
the results of future periodic tests for impairment.  The amount and timing of 
non-cash charges related to intangibles acquired in business combinations will 
change from prior practice.  The Company recorded $211,000 of amortization 
expense during the year ended December 31, 2001 relating to goodwill that will 
not be amortized beginning January 1, 2002.  Furthermore, the Company will be 
required to conduct an annual impairment test of its goodwill.  The Company has 
not yet quantified the impact, if any, that this impairment test will have on 
the results of its operations. 

     In June 2001, the FASB issued SFAS No. 143, "Accounting for Asset 
Retirement Obligations."  This statement establishes accounting standards for 
recognition and measurement of a liability for an asset retirement obligation 
and the associated asset retirement cost.  It requires an entity to recognize 
the fair value of a liability for an asset retirement obligation in the period 
in which it is incurred if a reasonable estimate can be made.  The Company is 
required to adopt this statement in its fiscal year 2003.  The Company does not 
believe that this statement will materially impact its financial position or 
results of its operations. 

     In August 2001, the FASB issued SFAS No. 144, "Accounting for the 
Impairment or Disposal of Long-Lived Assets."  This statement supersedes SFAS 
No. 121, "Accounting for the Impairment of Long-Lived Assets and for Long-Lived 
Assets to Be Disposed of" and the accounting and reporting provisions of APB 
Opinion No. 30, "Reporting the Results of Operations - Reporting the Effects of 
Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently 
Occurring Events and Transactions."  This statement applies to recognized long- 
lived assets of an entity to be held and used, or to be disposed of.  This 
statement does not apply to goodwill, intangible assets not being amortized, 
financial instruments, and deferred tax assets.  This statement requires an 
impairment loss to be recorded for assets to be held and used when the carrying 
amount of a long-lived asset is not recoverable and exceeds its fair value.  An 
asset that is classified as held for sale shall be recorded at the lower of its 
carrying amount or fair value less cost to sell.  The Company is required to 
adopt this statement for the first quarter of 2002.  The Company does not 
believe that this statement will materially impact its results of operations. 

3.CAPITAL LEASE OBLIGATIONS 

     The Company has entered into certain capital lease agreements for 
laboratory equipment, office equipment, machinery and equipment, and computer 
equipment and software.  For the years ended December 31, 2001 and 2000, the 
Company had capitalized machinery and equipment under capital leases with a 
gross value of approximately $560,000 and $2.5 million and net book value of 
approximately $242,000 and $740,000, respectively.  The capitalized cost of the 
equipment under capital leases is included in the accompanying balance sheets 
under the respective asset classes.  Under the terms of the Company's lease 
agreements, the Company is required to make monthly payments of principal and 
interest through the year 2004, at interest rates ranging from 4.05% to 20.00% 
per annum.  The equipment under the capital leases serves as security for the 
leases. 

     The future annual minimum required payments under capital lease obligations 
as of December 31, 2001 were as follows (in thousands): 

        YEAR ENDING DECEMBER 31, 
        ------------------------ 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                       
        2002                                              $      116 
        2003                                                      46 
        2004                                                      10 
                                                          ---------- 
        Total future minimum lease payments                      172 
        Less amount representing interest                        (11) 
                                                          ---------- 
        Present value of future minimum lease 
          payments                                               161 
        Less current portion                                    (104) 
                                                          ---------- 
        Total long-term capital lease obligations         $       57 
                                                          ========== 

4.RESTRUCTURING EXPENSES 

     In the fourth quarter of 2001, the Company recorded a $1.5 million 
restructuring charge related to a strategic change in its distribution model and 
the consolidation of its European operations into one facility.  This expense 
related to personnel severance costs, costs to adjust the Company's products to 
align with the new distribution model and the cost to close a leased facility in 
Europe. 

     During the first quarter of fiscal 2000, the Company initiated a cost 
reduction and restructuring plan at its Diamond subsidiary.  The restructuring 
resulted from the rationalization of Diamond's business including a reduction 
in the size of its workforce and the Company's decision to vacate a leased 
warehouse and distribution facility no longer needed after the Company's 
decision to discontinue contract manufacturing of certain low margin human 
healthcare products.  The charge to operations of approximately $435,000 related 
primarily to personnel severance costs for 12 individuals and the costs 
associated with closing the leased facility, terminating the lease and 
abandoning certain leasehold improvements.  The facility was closed in April 
2000. 

     In August 1999, the Company announced plans to consolidate its Heska 
Waukesha operations with existing operations in Fort Collins, Colorado and Des 
Moines, Iowa.  This consolidation was based on the Company's determination that 
significant operating efficiencies could be achieved through the combined 
operations.  The Company recognized a charge to operations of approximately $1.2 
million for this consolidation.  These expenses related primarily to personnel 
severance costs for 40 individuals and the costs associated with facilities 
being closed and excess equipment, primarily at the Company's Waukesha, 
Wisconsin location.  This facility was closed in December 1999. 

     Shown below is a reconciliation of restructuring costs for the year ended 
December 31, 2001 (in thousands): 

                                                             ADDITIONS FOR THE  PAYMENTS/CHARGES 
                                             BALANCE AT      FISCAL YEAR ENDED     THROUGH          BALANCE AT 
                                            DECEMBER 31,       DECEMBER 31,      DECEMBER 31,       DECEMBER 31, 
                                                2000               2001              2001               2001 
                                          ----------------  ----------------  ----------------   ---------------- 

Severance pay, benefits and relocation 
  expenses                                  $       -          $     378          $       -          $     378 
Noncancellable leased facility closure 
  costs                                           176                 50                176                 50 
Products and other                                  -              1,100                  -              1,100 
                                            ---------          ---------          ---------          --------- 
Total                                       $     176          $   1,528          $     176          $   1,528 
                                            =========          =========          =========          ========= 

     The balance of $1.5 million and $176,000 is included in accrued liabilities 
in  the  accompanying consolidated balance sheets as of December  31,  2001  and 
2000, respectively. 

  5.LONG-TERM DEBT 

     Long-term debt consists of the following (in thousands): 

                                                                                        DECEMBER 31, 
                                                                       ---------------------------------------------- 
                                                                                2001                    2000 
                                                                       ----------------------  ---------------------- 

Equipment financing with final payment due in January 2002, stated 
  interest rates between 2.7% and 17.9%, secured by certain equipment 
  and fixtures                                                            $       240              $      1,218 
Promissory note to the Iowa Department of Economic Development 
  ("IDED"), due in annual installments through June 2004, with a 
  stated interest rate of 3.0% and a 9.5% imputed interest rate, net               41                        54 
Promissory note to the City of Des Moines, due in monthly 
  installments through May 2004, with a stated interest rate of 3% 
  and a 9.5% imputed interest rate, net                                            54                        75 
Real estate mortgage loan with a commercial bank, due in monthly 
  installments through September 2003, with a stated interest rate of 

 
 
 
 
 
 
 
 
 
                                                                                        
 
 
 
 
 
 
 
 
 
 
 
 
                                                                                           
  prime plus 1.25% at December 31, 2001 and 2000 (6.0% and 10.75%, 
  respectively)                                                                 1,740                     1,973 
Term loan with a commercial bank, secured by machinery and 
  equipment, due in monthly installments through December 2004, with 
  a stated interest rate of prime plus 1.25% at December 31, 2001 and 
  2000 (6.0% and 10.75%, respectively)                                            688                       912 
                                                                          -----------              ------------ 
                                                                                2,763                     4,232 
Less installments due within one year                                            (711)                  ( 1,562) 
                                                                          -----------              ------------ 
                                                                         $      2,052              $      2,670 
                                                                         ============              ============ 

     The Company has a credit facility with Wells Fargo Business Credit, Inc., 
an affiliate of Wells Fargo Bank.  The credit facility includes a $10.0 million 
asset-based revolving line of credit with a stated interest rate of  prime  plus 
1%.  Under the agreement, the Company is required to comply with certain 
financial and non-financial covenants.  Among the financial covenants are 
requirements  for monthly minimum book net worth, quarterly minimum net income 
and minimum cash balances or liquidity levels.  The amount available for 
borrowings under this agreement will be determined based on the borrowing base 
as defined by the credit agreement.  As of December 31, 2001 approximately $2.2 
million was available for additional borrowings under the line of credit 
agreement.  The Company was in violation of certain of the financial covenants 
at December 31, 2001.  On March 13, 2002, the Company obtained a waiver of these 
financial covenants from the bank and also executed an amendment to the credit 
agreement which extended the maturity date to May 31, 2003.  See Note 15. 

     Amounts due under the Company's equipment term loan, real estate mortgage 
loan and revolving credit facility are payable to a commercial bank and  are 
secured by a first security interest in essentially all of the Company's 
assets. 

     The IDED and City of Des Moines promissory notes are secured by a first 
security interest in essentially all assets of Diamond except assets acquired 
through capital leases and are included as cross-collateralized obligations by 
the respective lenders.  The IDED has subordinated all of its security interest 
in these assets to a commercial bank providing credit to the Company.  The City 
of Des Moines has subordinated up to $15 million of its security  interest in 
these assets to the same commercial bank.  These notes were assumed as a result 
of the 1996 Diamond acquisition. 

     Maturities  of long-term debt as of December 31, 2001 were as follows (in 
thousands): 

   YEAR ENDING DECEMBER 31, 
   ------------------------ 

   2002                                          $        711 
   2003                                                 2,028 
   2004                                                    24 
   Thereafter                                               - 
                                                 ------------ 
                                                 $      2,763 
                                                 ============ 

6. ACCRUED PENSION LIABILITY 

     Diamond has a noncontributory defined benefit pension plan covering all 
employees who have met the eligibility requirements.  The plan provides monthly 
benefits based on years of service which are subject to certain reductions if 
the employee retires before reaching age 65.  Diamond's funding policy is to 
make the minimum annual contribution that is required by applicable regulations. 
Effective October 1992, Diamond froze the plan, restricting new participants and 
benefits for future service. 

     The following table sets forth the plan's funded status and amounts 
recognized in the accompanying balance sheets (in thousands): 

                                                                      DECEMBER 31, 
                                                   ------------------------------------------------- 
                                                             2001                       2000 
                                                   ----------------------    ----------------------- 

Change in benefit obligation: 
  Benefit obligation, beginning                        $     1,127               $     1,171 
  Service cost                                                   -                         - 
  Interest cost                                                 77                        80 
  Actuarial loss                                                 5                       (39) 
  Benefits paid                                                (67)                      (85) 
                                                       -----------               ----------- 
  Benefit obligation, ending                                 1,142                     1,127 
                                                       -----------               ----------- 

Change in plan assets: 
  Fair value of plan assets, beginning                         954                       971 
  Actual return on plan assets                                 129                        68 
  Employer contribution                                          -                         - 

 
 
 
 
 
 
 
 
 
 
 
                                              
 
 
 
 
 
 
 
 
                                                                        
 
  Benefits paid                                                (67)                      (85) 
                                                       -----------               ----------- 
  Fair value of plan assets, ending                          1,016                       954 
                                                       -----------               ----------- 

Funded status                                                 (125)                     (173) 
Unrecognized net actuarial loss                                175                       234 
                                                       -----------               ----------- 
Prepaid benefit cost                                   $        50               $        61 
                                                       -----------               ----------- 

Additional minimum liability disclosures: 
  Accrued benefit liability                            $      (125)              $      (173) 
                                                       ===========               =========== 

Components of net periodic benefit costs: 
  Service cost                                         $         -               $         - 
  Interest cost                                                 77                        80 
  Expected return on plan assets                               (72)                      (73) 
  Recognized net actuarial loss                                  6                         7 
                                                       -----------               ----------- 
  Net periodic benefit cost                            $        11               $        14 
                                                       ===========               =========== 

     Assumptions  used  by  Diamond in the determination  of  the  pension  plan 
information consisted of the following: 

                                                             DECEMBER 31, 
                                                      --------------------------- 
                                                         2001           2000 
                                                      -------------  ------------ 

  Discount rate                                          7.00%          7.00% 
  Expected long-term rate of return on plan assets       7.75%          7.75% 

7.INCOME TAXES 

     As of December 31, 2001 the Company had approximately $164.5 million of net 
operating loss ("NOL") carryforwards for income tax purposes and approximately 
$2.7 million of research and development tax credits available to offset future 
federal income tax, subject to limitations for alternative minimum tax.  The NOL 
and credit carryforwards are subject to examination by the tax authorities and 
expire in various years from 2003 through 2020.  In addition, the Company's NOL 
and tax credit carryforwards available for use in any given year may be limited 
upon the occurrence of certain events, including significant changes in 
ownership interest.  The acquisition of Diamond in April 1996 resulted in such a 
change of ownership and the Company estimates that the resulting NOL 
carryforward limitation will be approximately $4.7 million per year for periods 
subsequent to April 19, 1996.  The Company believes that this limitation may 
affect the eventual utilization of its total NOL carryforwards. 

     The Company's NOL's represent a previously unrecognized tax benefit. 
Recognition of these benefits requires future taxable income, the attainment of 
which is uncertain, and therefore, a valuation allowance has been established 
for the entire tax benefit and no benefit for income taxes has been recognized 
in the accompanying consolidated statements of operations. 

     The components of net loss were as follows (in thousands): 

                                                    YEAR ENDED DECEMBER 31, 
                                            ---------------------------------------- 
                                                   2001                 2000 
                                            ------------------   ------------------- 

     Domestic                               $     (17,816)        $     (20,642) 
     Foreign                                         (875)               (1,228) 
                                            -------------          ------------ 
                                            $     (18,691)        $     (21,870) 
                                            =============          ============ 

     Temporary  differences  that give rise to the components  of  deferred  tax 
assets are as follows (in thousands): 

                                                                               DECEMBER 31, 
                                                             ----------------------------------------------- 
                                                                       2001                   2000 
                                                             ---------------------    ---------------------- 

Current deferred tax assets (liabilities): 
  Inventory                                                      $      142               $       268 
  Accrued compensation                                                  134                       121 
  Restructuring reserve                                                 574                       254 
  Other                                                                 205                       182 

 
 
 
 
 
 
 
 
 
 
 
                                                                
 
 
 
 
 
 
 
 
 
 
                                                            
 
 
 
 
 
 
                                                                                  
                                                                 ----------               ----------- 
                                                                      1,055                       825 
  Valuation allowance                                                (1,055)                     (825) 
                                                                 ----------               ----------- 
   Total current deferred tax assets (liabilities)                        -                         - 
                                                                 ----------               ----------- 

Noncurrent deferred tax assets (liabilities): 
  Research and development credits                                    2,748                     3,126 
  Deferred revenue                                                      523                        17 
  Pension liability                                                      90                        19 
  Amortization of intangible assets                                       -                       314 
  Gain/loss on assets held for sale                                     559                       (35) 
  Property and equipment                                               (626)                     (875) 
  Net operating loss carryforwards                                   62,930                    58,874 
                                                                 ----------               ----------- 
                                                                     66,224                    61,440 
  Valuation allowance                                               (66,224)                  (61,440) 
                                                                 ----------               ----------- 
   Total noncurrent deferred tax assets (liabilities)            $        -               $         - 
                                                                 ==========               =========== 

     The  components  of  the income tax expense (benefit) are  as  follows  (in 
thousands): 

                                                   YEAR ENDED DECEMBER 31, 
                                            ------------------------------------- 

                                                  2001                2000 
                                            ----------------    ----------------- 

   Deferred income tax benefit: 
     Federal                                 $     (4,261)       $     (7,265) 
     State                                           (552)               (969) 
     Foreign                                         (201)               (490) 
                                             -------------       ------------ 
     Total benefit                                 (5,014)             (8,724) 
   Valuation allowance                              5,014               8,724 
                                             ------------        ------------ 
     Total income tax expense (benefit)      $          -        $          - 
                                             ============        ============ 

     The Company's income tax benefit relating to losses, respectively, for the 
periods  presented differ from the amounts that would result from  applying  the 
federal statutory rate to those losses as follows: 

                                                        YEAR ENDED DECEMBER 31, 
                                                   --------------------------------- 

                                                        2001               2000 
                                                   -------------       ------------- 

   Statutory federal tax rate                            (35%)               (35%) 
   State income taxes, net of federal benefit             (3%)                (3%) 
   Other permanent differences                            11%                  1% 
   Change in valuation allowance                          27%                 37% 
                                                      -------             ------- 
   Effective income tax rate                               0%                  0% 
                                                      =======             ======= 

8.CAPITAL STOCK 

Common Stock 

     In December 2001, the Company completed a private placement of 7.8 million 
shares of common stock at a price of $0.77 per share providing the Company with 
net proceeds of approximately $5.7 million. 

     In February 2001, the Company completed a private placement of 4.6 million 
shares of common stock at a price of $1.247 per share, providing the Company 
with net proceeds of approximately $5.3 million. 

     In December 1999, the Company completed a public offering of 6.5 million 
shares of common stock at a price of $2.063 per share, providing the Company 
with net proceeds of approximately $13.3 million. 

Stock Option Plans 

     The Company has a stock option plan which authorizes granting of stock 
options and stock purchase rights to employees, officers, directors and 
consultants of the Company to purchase shares of common stock.  In 1997, the 
board of directors adopted the 1997 Stock Incentive Plan and terminated two 
prior option plans.  However, options granted and unexercised under the prior 
plans are still outstanding.  All shares that remained available for grant under 
the terminated plans were incorporated into the 1997 Plan.  In addition, all 

 
 
 
 
 
 
 
 
 
 
                                                           
 
 
 
 
 
 
 
 
                                                                  
 
   
 
 
 
 
 
 
 
shares subsequently cancelled under the prior plans are added back to the 1997 
Plan on a quarterly basis as additional options available to grant.  The number 
of shares reserved for issuance under the 1997 Plan increases automatically on 
January 1 of each year by a number equal to the lesser of (a) 1,500,000 shares 
or (b) 5% of the shares of common stock outstanding on the immediately preceding 
December 31.  The number of shares reserved for issuance under all plans as of 
January 1, 2002 was 8,223,728. 

     The stock options granted by the board of directors may be either incentive 
stock options ("ISOs") or non-qualified stock options ("NQs").  The purchase 
price for options under all of the plans may be no less than 100% of fair market 
value for ISOs or 85% of fair market value for NQs.  Options granted will expire 
no later than the tenth anniversary subsequent to the date of grant or three 
months following termination of employment, except in cases of death or 
disability, in which case the options will remain exercisable for up to twelve 
months.  Under the terms of the 1997 Plan, in the event the Company is sold or 
merged, outstanding options will either be assumed by the surviving corporation 
or vest immediately. 

SFAS No. 123 ("SFAS 123") 

     SFAS 123, Accounting for Stock-Based Compensation, defines a fair value 
based method of accounting for employee stock options, employee stock purchases, 
or similar equity instruments.  However, SFAS 123 allows the continued 
measurement of compensation cost for such plans using the intrinsic value based 
method prescribed by APB Opinion No. 25, Accounting for Stock Issued to 
Employees ("APB 25"), provided that pro forma disclosures are made of net 
income or loss, assuming the fair value based method of SFAS 123 had been 
applied.  The Company has elected to account for its stock-based compensation 
plans under APB 25; accordingly, for purposes of the pro forma disclosures 
presented below, the Company has computed the fair values of all options granted 
during 2001, 2000 and 1999, using the Black-Scholes pricing model and the 
following weighted average assumptions: 

                                         2001          2000          1999 
                                      ----------    ----------    ---------- 

     Risk-free interest rate             4.39%         6.26%         5.63% 
     Expected lives                    1.7 years    7.59 years     3.5 years 
     Expected volatility                  86%           94%           91% 
     Expected dividend yield              0%            0%            0% 

     To estimate expected lives of options for this valuation, it was assumed 
options will be exercised at varying schedules after becoming fully vested 
dependent upon the income level of the option holder.  For measurement purposes, 
options have been segregated into three income groups, and estimated exercise 
behavior of option recipients varies from one and one half years to two years 
from the date of vesting, dependent on income group (less highly compensated 
employees are expected to have shorter holding periods).  All options are 
initially assumed to vest.  Cumulative compensation cost recognized in pro forma 
basic net income or loss with respect to options that are forfeited prior to 
vesting is adjusted as a reduction of pro forma compensation expense in the 
period of forfeiture.  Fair value computations are highly sensitive to the 
volatility factor assumed; the greater the volatility, the higher the computed 
fair value of the options granted. 

     The total fair value of options granted was computed to be approximately 
$1.1 million, $1.7 million and $3.8 million for the years ended December 31, 
2001, 2000 and 1999, respectively.  The amounts are amortized ratably over the 
vesting periods of the options.  Pro forma stock-based compensation, net of the 
effect of forfeitures, was $906,000, $2.2 million and $3.6 million for 2001, 
2000 and 1999, respectively. 

     A summary of the Company's stock option plans is as follows: 

                                                                     YEAR ENDED DECEMBER 31, 
                                       ------------------------------------------------------------------------------------- 
                                                    2001                           2000                        1999 
                                       -------------------------------   ------------------------   ------------------------ 
                                                           WEIGHTED                      WEIGHTED                    WEIGHTED 
                                                           AVERAGE                       AVERAGE                     AVERAGE 
                                                           EXERCISE                      EXERCISE                    EXERCISE 
                                          OPTIONS           PRICE         OPTIONS         PRICE       OPTIONS         PRICE 
                                       --------------   --------------   ----------    ------------  -------------  ---------- 

Outstanding at beginning of period       3,964,668       $  4.4979        4,246,183       $ 4.6994      3,209,317     $ 5.1203 
 Granted at Market                       1,444,844       $  1.2047          753,700       $ 3.3453      1,725,480     $ 3.4876 
 Granted above Market                          431       $  0.9400                -              -              -           - 
 Cancelled                              (1,477,500)      $  6.6312         (600,228)      $ 6.5438       (329,820)    $ 6.6815 
 Exercised                                 (30,583)      $  0.3649         (434,967)      $ 1.0904       (358,794)    $ 0.8148 
                                         ---------                        ---------                     ---------- 
Outstanding at end of period             3,901,860       $  2.5689        3,964,668       $ 4.4979       4,246,183    $ 4.6994 
                                         ==========                       =========                     ========== 
Exercisable at end of period             2,399,954       $  2.9447        2,274,489       $ 4.6293       1,973,349    $ 4.1737 
                                         ==========                       =========                     ========== 

 
 
 
 
 
 
 
                                                          
 
 
 
 
 
 
 
 
 
 
                                                                                                   
 
 
 
 
     The weighted average estimated fair value of options granted during the 
years ended December 31, 2001, 2000 and 1999 were $0.7821, $2.3277 and $2.1814, 
respectively. 

     The Company  also granted stock options to non-employees in  exchange  for 
consulting services, recording deferred compensation based on the estimated fair 
value of the options at the date of grant.  Deferred compensation was amortized 
over the applicable service periods.  The amortization of deferred compensation 
resulted  in  a  non-cash charge to operations of $648,000 and $629,000  in  the 
years ended December 31, 2000 and 1999, respectively. 

     The  following table summarizes information about stock options outstanding 
and exercisable at December 31, 2001: 

                                         OPTIONS OUTSTANDING                              OPTIONS EXERCISABLE 
                       ------------------------------------------------------   --------------------------------------- 
EXERCISE PRICES           NUMBER OF                                 NUMBER OF       WEIGHTED 
                           OPTIONS            WEIGHTED                               OPTIONS 
                         OUTSTANDING          AVERAGE           WEIGHTED           EXERCISABLE 
                             AT              REMAINING           AVERAGE                AT                AVERAGE 
                        DECEMBER 31,        CONTRACTUAL          EXERCISE           DECEMBER 31,          EXERCISE 
                            2001           LIFE IN YEARS          PRICE                2001                PRICE 
                       --------------   -------------------  -----------------  -------------------  ----------------- 

$0.25 - $1.14                790,988              7.86           $    0.9312            315,836           $   0.6309 
$1.19 - $1.20                547,598              4.63           $    1.1999            545,016           $   1.1999 
$1.22 - $1.81                835,850              9.19           $    1.2818            438,617           $   1.3000 
$2.00 - $3.25                820,580              7.70           $    2.4252            480,808           $   2.5059 
$3.37 - $15.00               906,844              7.19           $    2.5689            619,677           $   7.1631 
                           ---------                                                 ---------- 
$0.25 - $15.00             3,901,860              7.50           $    2.5689          2,399,954           $   2.9447 
                           =========                                                 ========== 

Employee Stock Purchase Plan (the "ESPP") 

     Under the 1997 Employee Stock Purchase Plan, the Company is authorized to 
issue up to 750,000 shares of common stock to its employees.  Employees of the 
Company and its U.S. subsidiaries who are expected to work at least 20 hours per 
week and five months per year are eligible to participate.  Under the terms of 
the plan, employees can choose to have up to 10% of their annual base earnings 
withheld to purchase the Company's common stock.  The purchase price of the 
stock is 85% of the lower of its beginning-of-enrollment period or end-of- 
measurement period market price.  Each enrollment period is two years, with six 
month measurement periods ending June 30 and December 31. 

     For the years ended December 31, 2001, 2000 and 1999, the weighted-average 
fair value of the purchase rights granted was $0.35, $0.91 and $1.24 per share, 
respectively.  Pro forma stock-based compensation, net of the effect of 
adjustments, was approximately $88,161, $112,462 and $96,000 in 2001, 2000 and 
1999, respectively, for the ESPP. 

Restricted Stock Exchange 

     On August 9, 2001, the Board of Directors approved a proposal to give Heska 
employees an opportunity to exchange all options outstanding with exercise 
prices greater than $3.90 per share under the 1997 Stock Incentive Plan for 
shares of restricted stock.  The offer closed on September 28,2001 with options 
to purchase 1,044,900 shares of common stock exchanged for 1,044,900 shares of 
restricted stock.  The fair market value of the restricted stock at the time of 
the exchange was $0.68 per share.  The restricted stock vests over 48 months 
beginning November 1, 2001.  This exchange resulted in deferred compensation of 
approximately $710,000 that is being recognized over the vesting period of the 
restricted stock.  The Company recognized $29,000 of non-cash compensation 
expense from this exchange in 2001. 
Pro Forma Basic Net Loss per Share under SFAS 123 

     If the Company had accounted for all of its stock-based compensation plans 
in accordance with SFAS 123, the Company's net loss would have been reported as 
follows (in thousands, except per share amounts): 

                                                   YEAR ENDED DECEMBER 31, 
                                    ---------------------------------------------------- 
                                          2001               2000              1999 
                                    -----------------  ----------------  --------------- 

Net loss: 
  As reported                        $   (18,691)       $    (21,870)     $   (35,836) 
                                       =========           =========        ========= 
  Pro forma                          $   (19,597)       $    (24,143)     $   (39,564) 
                                       =========           =========        ========= 
Basic net loss per share: 
  As reported                        $     (0.48)       $      (0.65)     $     (1.31) 
                                       =========           =========        ========= 
  Pro forma                          $     (0.50)       $      (0.71)     $     (1.45) 
                                       =========           =========        ========= 

 
 
 
 
 
 
 
                                                                                         
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                  
 
 
 
  9.MAJOR CUSTOMERS 

     The Company had sales of greater than 10% of total revenues to only one 
customer during the years ended December 31, 2001, 2000 and 1999.  One customer 
who represented 16% and 17% of total revenues in 2001 and 2000, respectively, 
and a different customer who represented 12% of total revenues 1999, purchased 
vaccines from Diamond.  One customer represented 24% of total accounts 
receivable at December 31, 2001. 

10. SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION 

                                                     YEAR ENDED DECEMBER 31, 
                                      ----------------------------------------------------- 
                                            2001              2000              1999 
                                      ---------------  -----------------  ----------------- 
                                                         (IN THOUSANDS) 

 Cash paid for interest              $      587         $      1,155        $     1,857 
 Purchase of assets under direct     $        -         $         45        $       193 
   capital lease financing 

  11. HEDGING ACTIVITIES 

     In April 2001, the Company entered into a series of forward contracts to 
purchase Japanese yen at various dates throughout the remainder of the year. 
The yen were used to purchase inventory from a Japanese manufacturer throughout 
fiscal 2001.  These derivative instruments have been designated and qualify as 
cash flow hedging instruments under the definition provided by SFAS 133, 
"Accounting for Derivative Instruments and Hedging Activities".  The forward 
contracts were entered into with settlement dates, and for amounts, that 
approximately correspond with the Company's projected needs to purchase 
inventory with the hedged currency.  All of these forward contracts have been 
settled as of December 31, 2001.  These derivative instruments were consistent 
with the Company's risk management policy, which allows for the hedging of risk 
associated with fluctuations in foreign currency for anticipated future 
transactions.  These instruments have been determined to be fully effective as a 
hedge in reducing the risk of the underlying transaction.  An unrealized loss of 
approximately $24,000 has been recorded in Other Comprehensive Loss as of 
December 31, 2001.  This unrealized loss will be reclassified to cost of 
products sold and recognized as the purchase inventory is sold to customers. 
The Company has recognized a loss of approximately $48,000 in cost of products 
sold during the fiscal year ended December 31, 2001. 

     Accumulated gains and losses from derivative contracts is as follows: 

                                                                                   2001 
                                                                               ------------ 

   Accumulated derivative gains (losses), December 31, 2000                     $      - 
   Unrealized losses on forward contracts                                            (72) 
   Realized losses on forward contracts reclassified to current earnings              48 
                                                                                  ------ 
   Accumulated derivative gains (losses), December 31, 2001                          (24) 
                                                                                  ====== 

  12. COMMITMENTS AND CONTINGENCIES 

     In November 1998, Synbiotics Corporation ("Synbiotics") filed a lawsuit 
against the Company in the United States District Court for the Southern 
District of California in which it alleges that the Company infringed a patent 
owned by Synbiotics relating to heartworm diagnostic technology.  The Company 
has answered the complaint and no trial date has been set.  The Company has 
obtained legal opinions from outside patent counsel that its heartworm 
diagnostic products do not infringe the Synbiotics patent and that the patent is 
invalid.  The opinions of non-infringement are consistent with the results of 
the Company's internal evaluations.  In September 2000, the U.S. District Court 
hearing the case granted the Company's request for a partial summary judgment, 
holding two of the Synbiotics patent claims to be invalid, leaving only one 
remaining claim, which is scheduled for trial in 2002.  While management 
believes that the Company has valid defenses to Synbiotics' allegations and 
intends to defend the action vigorously, there can be no assurance that an 
adverse result or settlement would not have a material adverse effect on the 
Company's financial position, its results of operations or cash flow. 

     The Company holds certain rights to market and manufacture all products 
developed or created under certain research, development and licensing 
agreements with various entities.  In connection with such agreements, the 
Company has agreed to pay the entities royalties on net product sales.  In the 
years ended December 31, 2001, 2000 and 1999, royalties of $866,000, $931,000 

 
 
 
 
 
 
 
 
 
 
 
                                                                   
 
 
 
 
 
 
 
 
 
 
 
 
                                                                             
 
 
 
 
 
 
and $1.0 million became payable under these agreements, respectively. 

     The Company contracts with various parties that conduct research and 
development on the Company's behalf.  In return, the Company generally receives 
the right to commercialize any products resulting from these contracts.  In the 
event the Company licenses any technology developed under these contracts, the 
Company will generally be obligated to pay royalties at specified percentages of 
future sales of products utilizing the licensed technology. 

     The Company has entered into operating leases for its office and research 
facilities and certain equipment with future minimum payments as of December 31, 
2001 as follows (in thousands): 

           YEAR ENDING DECEMBER 31, 
          -------------------------- 

          2002                                  $    878 
          2003                                       799 
          2004                                       666 
          2005                                       108 
          2006                                         - 
                                                -------- 
                                                $  2,451 
                                                ======== 

     The Company had rent expense of $861,000, $1.0 million and $1.1 million  in 
2001, 2000 and 1999, respectively. 

13. SEGMENT REPORTING 

     Our business is comprised of two reportable segments, Companion Animal 
Health and Food Animal Health.  Prior to June 30, 2000, we also had a third 
reportable segment, Allergy Treatment, which represented the operations of a 
subsidiary sold as of June 23, 2000.  Within the Companion Animal Health segment 
there are two major product groupings which we define as pharmaceuticals, 
vaccines and diagnostics (PVD) and veterinary diagnostic and patient monitoring 
instruments.  These products are sold through our operations in Fort Collins, 
Colorado and Europe.  Within the Food Animal Health segment, there is one major 
product grouping, food animal vaccine and pharmaceutical products.  We 
manufacture these food animal products at our Diamond Animal Health subsidiary. 

     Additionally, we generate non-product revenues from sponsored research and 
development projects for third parties, licensing of technology and royalties. 
We perform these sponsored research and development projects for both companion 
animal and food animal purposes. 

     Summarized financial information concerning the Company's reportable 
segments is shown in the following table (in thousands). 

                                   COMPANION      FOOD 
                                     ANIMAL      ANIMAL      ALLERGY 
                                     HEALTH      HEALTH     TREATMENT      OTHER          TOTAL 
                                  -----------  ----------   ----------  -------------  ------------ 

2001: 
Revenues: 
 PVD                               $ 16,704     $       -      $   -        $      -       $  16,704 
 Instruments                         16,018             -          -               -          16,018 
 Diamond Animal Health                    -        13,664          -               -          13,664 
 Sold businesses and other                -             -          -               -               - 
 Research, development and other      1,532           365          -               -           1,897 
                                   --------     ---------      -----        --------       --------- 
      Total revenues                 34,254        14,029          -               -          48,283 

Operating income (loss)             (18,349)        2,250          -          (2,023)(a)     (18,122) 
Total assets                         52,102        21,079          -         (35,424)         37,757 
Capital expenditures                    420           419          -               -             839 
Depreciation and amortization         1,978         1,447          -               -           3,425 

(a) Includes  restructuring expenses of $1,528 million  and  $495,000  of  other 
    (See Note 4). 

                                   COMPANION      FOOD 
                                     ANIMAL      ANIMAL      ALLERGY 
                                     HEALTH      HEALTH     TREATMENT      OTHER          TOTAL 
                                  -----------  ----------   ----------  -------------  ------------ 

2000: 
Revenues: 
 PVD                               $  13,961    $      -       $     -    $       -      $  13,961 
 Instruments                          14,194           -             -            -         14,194 

 
 
 
 
 
 
                                             
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                         
 
 
 
 
 
 
 
 
 
                                                                         
 
 Diamond Animal Health                     -      18,203             -            -         18,203 
 Sold business and other                   -           -         3,191            -          3,191 
 Research, development and other       1,834       1,292             -            -          3,126 
                                    --------    --------       -------    ---------      --------- 
     Total revenues                   29,989      19,495         3,191            -         52,675 

Operating income (loss)              (22,065)      1,539           (24)        (790)(b)    (21,340) 
Total assets                          53,109      17,533             -      (31,482)        39,160 
Capital expenditures                     724         483             -            -          1,207 
Depreciation and amortization          2,277       1,577           212            -          4,066 

(b) Includes the write-down of certain fixed assets to their expected net 
    realizable values, resulting in a loss of $355,000 and restructuring 
    expenses of $435,000 (See Note 4). 

                                   COMPANION      FOOD 
                                     ANIMAL      ANIMAL      ALLERGY 
                                     HEALTH      HEALTH     TREATMENT      OTHER          TOTAL 
                                  -----------  ----------   ----------  -------------  ------------ 

1999: 
Revenues: 
 PVD                               $  12,716    $      _       $     _    $       _      $  12,716 
 Instruments                          12,106           _             _            _         12,106 
 Diamond Animal Health                     _      12,086             _            _         12,086 
 Sold businesses and other               301       3,901          9,181           _         13,383 
 Research, development and other         505         380             _            _            885 
                                   ---------    --------       --------   ---------      --------- 
   Total revenues                     25,628      16,367          9,181           _         51,176 

Operating income (loss)              (27,878)     (2,534)          (372)     (3,803)(c)    (34,587) 
Total assets                          89,199      22,185          6,376     (46,592)        71,168 
Capital expenditures                     743       2,368            185           -          3,296 
Depreciation and amortization          2,155       1,294            415           -          3,864 

(c) Includes the write-down of certain tangible and intangible assets to their 
    expected net realizable values, resulting from a loss on assets held for 
    disposition of $2.6 million, restructuring expenses of $1.2 million (See 
    Note 4). 

     The Company manufactures and markets its products in two major geographic 
areas, North America and Europe.  The Company's primary manufacturing 
facilities are located in North America.  Revenues earned in North America are 
attributable to Heska, Diamond, Heska Waukesha (through 1999) and Center 
(through June 2000).  Revenues earned in Europe are primarily attributable to 
Heska UK (through January 2000), Heska AG.  There have been no significant 
exports from North America or Europe. 

     During each of the years presented, European subsidiaries purchased 
products from North America for sale to European customers.  Transfer prices to 
international subsidiaries are intended to allow the North American companies to 
produce profit margins commensurate with their sales and marketing efforts. 
Certain information by geographic area is shown in the following table (in 
thousands). 

                                        NORTH AMERICA       EUROPE        OTHER          TOTAL 
                                       ---------------   ------------  ------------  ------------ 

2001: 
Revenues: 
  PVD                                   $   15,213        $   1,491     $       -       $   16,704 
  Instruments                               15,744              274             -           16,018 
  Diamond Animal Health                     13,664                -             -           13,664 
  Sold businesses and other                      -                -             -                - 
  Research, development and other            1,897                -             -            1,897 
                                        ----------        ---------     ---------        --------- 
     Total revenues                         46,518            1,765             -           48,283 

Operating income (loss)                    (15,782)            (317)       (2,023)(a)      (18,122) 
Total assets                                 71,288           1,893       (35,424)          37,757 
Capital expenditures                            821              18             -              839 
Depreciation and amortization                 3,324             101             -            3,425 

(a)  Includes  restructuring expenses of $1,528 million and  $495,000  of  other 
  (See Note 4). 

                                        NORTH AMERICA       EUROPE        OTHER          TOTAL 
                                       ---------------   ------------  ------------  ------------ 

2000: 
Revenues: 
  PVD                                   $   12,352        $   1,609     $       -       $   13,961 

 
 
 
 
 
 
 
 
                                                                         
 
 
 
 
 
 
 
 
 
 
 
                                                                           
 
 
 
 
 
 
 
 
                                                                           
  Instruments                               13,562              632             -           14,194 
  Diamond Animal Health                     18,203                -             -           18,203 
  Sold businesses and other                  2,889              302             -            3,191 
  Research, development and other            3,126                -             -            3,126 
                                         ----------        ---------     ---------        --------- 
    Total revenues                          50,132            2,543             -           52,675 

Operating income (loss)                    (20,444)            (896)            - (b)      (21,340) 
Total assets                                68,130            2,512       (31,482)          39,160 
Capital expenditures                         1,082              125             -            1,207 
Depreciation and amortization                3,956              110             -            4,066 

(b)  Includes  the  write-down of certain fixed assets  to  their  expected 
     net realizable values, resulting in a loss of $355,019 and restructuring 
     expenses of $435,000 (See Note 4). 

                                        NORTH AMERICA       EUROPE        OTHER          TOTAL 
                                       ---------------   ------------  ------------  ------------ 

1999: 
Revenues: 
  PVD                                   $   9,308         $   3,408     $       -       $   12,716 
  Instruments                              11,314               792             -           12,106 
  Diamond Animal Health                    12,086                 -             -           12,086 
  Sold business and other                  10,436             2,947             -           13,383 
  Research, development and other             885                 -             -              885 
                                        ---------        ----------     ---------        --------- 
    Total revenues                         44,029             7,147             -           51,176 

Operating income (loss)                   (27,431)           (3,353)       (3,803)(c)      (34,587) 
Total assets                              114,165             3,595       (46,592)          71,168 
Capital expenditures                        3,292                 4             -            3,296 
Depreciation and amortization               3,701               163             -            3,864 

(c)  Includes the write-down of certain tangible and intangible assets to  their 
  expected  net  realizable values, resulting from a loss  on  assets  held  for 
  disposition of $2.6 million, restructuring expenses of $1.2 million (See  Note 
  4). 

14. QUARTERLY FINANCIAL INFORMATION (UNAUDITED) 

     The following summarizes selected quarterly financial information for each 
of the two years in the period ended December 31, 2001 (amounts in thousands 
except per share data). 

                                                     Q1            Q2            Q3           Q4        TOTAL 
                                                ----------    ----------    ----------   ----------  ---------- 

2001: 
    Total revenues                              $ 10,927      $  10,938      $ 11,755      $ 14,663     $ 48,283 
    Gross profit from product sales                4,100          3,710         4,115         5,806       17,731 
    Net loss                                      (4,572)        (4,664)       (3,894)       (5,561)     (18,691) 
    Net loss per share - basic and diluted         (0.12)         (0.12)        (0.10)        (0.14)       (0.48) 

2000: 
    Total revenues                              $ 14,363      $  14,243      $ 12,708      $ 11,361     $ 52,675 
    Gross profit from product sales                4,001          4,250         3,944         4,055       16,250 
    Net loss                                      (5,929)        (5,703)       (4,731)       (5,507)     (21,870) 
    Net loss per share - basic and diluted         (0.18)         (0.17)        (0.14)        (0.16)       (0.65) 

15. SUBSEQUENT EVENTS 

     On  March  13,  2002,  the Company re-negotiated the  covenants  under  its 
revolving line of credit facility.  The Company's ability to borrow under  this 
agreement  varies  based upon available cash, eligible accounts  receivable  and 
eligible  inventory.  The minimum liquidity (cash plus excess capacity) required 
to be maintained has been reduced to $2.5 million during 2002. 

ITEM  9.   CHANGES  IN  AND  DISAGREEMENTS WITH ACCOUNTANTS  ON  ACCOUNTING  AND 
FINANCIAL DISCLOSURE. 

     Not applicable. 

                                    PART III 

     Certain information required by Part III is incorporated by reference to 
our definitive Proxy Statement filed with the Securities and Exchange Commission 
in connection with the solicitation of proxies for our 2002 Annual Meeting of 
Stockholders. 

ITEM 10.  DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT. 

 
 
 
 
 
 
 
 
                                                                          
 
 
 
 
 
 
 
 
 
 
 
                                                                                        
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     The information required by this section is incorporated by reference to 
the information in the sections entitled  "Election of Directors-Directors and 
Nominees for Directors" and "Section 16(a) Beneficial Ownership Reporting 
Compliance" in the Proxy Statement. 

                      EXECUTIVE OFFICERS OF THE REGISTRANT 

     Our executive officers and their ages as of March 16, 2002 are as follows: 

               NAME                        AGE                               POSITION 
- ----------------------------------  ----------------  ------------------------------------------------------- 

Robert B. Grieve, Ph.D.                    50         Chairman of the Board and Chief Executive Officer 
James H. Fuller                            57         President and Chief Operating Officer 
Ronald L. Hendrick                         56         Executive  Vice President, Chief Financial Officer  and 
                                                        Secretary 
Dan T. Stinchcomb, Ph.D.                   48         Executive Vice President, Research and Development 
Carol Talkington Verser, Ph.D.             49         Executive  Vice  President, Intellectual  Property  and 
                                                        Business Development 

     Robert B. Grieve, Ph.D., one of our founders, currently serves as Chief 
Executive Officer and Chairman of the Board.  Dr. Grieve was named Chief 
Executive Officer effective January 1, 1999, Vice Chairman effective March 1992 
and Chairman of the Board effective May 2000.  Dr. Grieve also served as Chief 
Scientific Officer from December 1994 to January 1999 and Vice President, 
Research and Development, from March 1992 to December 1994.  He has been a 
member of our Board of Directors since 1990.  He holds a Ph.D. degree from the 
University of Florida and M.S. and B.S. degrees from the University of Wyoming. 

     James H. Fuller has served as President and Chief Operating Officer since 
January 1999.  Prior to joining us, Mr. Fuller served as Corporate Vice 
President of Allergan, Inc., a leading specialty pharmaceutical company, from 
1994 through 1998.  Prior to 1994, Mr. Fuller served in a number of sales and 
marketing positions at Allergan since 1974.  He holds M.S. and B.S. degrees from 
the University of Southern California. 

     Ronald L. Hendrick serves as Executive Vice President, Chief Financial 
Officer and Secretary.  He joined us in December 1998.  From 1995 until December 
1998, Mr. Hendrick was Executive Vice President and Chief Financial Officer of 
Xenometrix, Inc., a human biotechnology concern.  From 1993 until 1995, 
Mr. Hendrick served as Vice President and Corporate Controller at Alexander & 
Alexander Services, Inc., a NYSE financial services firm, and before that he 
held a number of finance and accounting positions at Adolph Coors Company.  He 
holds a M.B.A. from the University of Colorado and a B.A. degree from Michigan 
State University. 

     Dan T. Stinchcomb, Ph.D., was appointed Executive Vice President, Research 
and Development, in December 1999.  Dr. Stinchcomb previously served as Vice 
President, Research from December 1998 to November 1999, and as Vice President, 
Biochemistry and Molecular Biology from May 1996 until December 1998.  From July 
1993 until May 1996, Dr. Stinchcomb was employed by Ribozyme Pharmaceuticals, 
Inc., most recently as Director of Biology Research.  From 1988 until April 
1993, Dr. Stinchcomb held various positions with Synergen, Inc.  Prior to 
joining Synergen, Dr. Stinchcomb was an Associate Professor in Cellular and 
Developmental Biology at Harvard University.  He holds a Ph.D. degree from 
Stanford University and a B.A. degree from Harvard University. 

     Carol Talkington Verser, Ph.D., was appointed Executive Vice President, 
Intellectual Property and Business Development in February 2001.  From June 2000 
until January 2001 she was Vice President, Intellectual Property and Business 
Development.  From July 1996 to May 2000, she served us as Vice President, 
Intellectual Property.  From July 1995 to June 1996, Dr. Verser served us as 
Director, Intellectual Property.  From July 1991 to June 1995, Dr. Verser was a 
Patent Agent and Technical Specialist at Sheridan, Ross and McIntosh, an 
intellectual property law firm.  Prior to July 1991, she was Director, 
Scientific Development and Laboratory Director at Biogrowth, Inc., currently a 
subsidiary of Insmed Inc.  Dr. Verser holds a Ph.D. in cellular and 
developmental biology from Harvard University and a B.S. in biological sciences 
from the University of Southern California. 

ITEM 11.  EXECUTIVE COMPENSATION. 

     The information required by this section is incorporated by reference to 
the information in the sections entitled "Election of Directors-Directors' 
Compensation" and "Executive Compensation" in the Proxy Statement. 

ITEM 12.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT. 

     The information required by this section is incorporated by reference to 
the information in the section entitled "Security Ownership of Certain 
Beneficial Owners and Management" in the Proxy Statement. 

ITEM 13.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS. 

     The information required by this section is incorporated by reference to 
the information in the section entitled "Certain Transactions and 
Relationships" in the Proxy Statement. 

 
 
 
 
 
 
 
                                                
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                     PART IV 

ITEM 14.  EXHIBITS, FINANCIAL STATEMENT SCHEDULES AND REPORTS ON FORM 8-K. 

(a) The following documents are filed as a part of this Form 10-K. 

     (1) FINANCIAL STATEMENTS: 

          Reference is made to the Index to Consolidated Financial Statements 
     under Item 8 in Part II of this Form 10-K. 

     (2) FINANCIAL STATEMENT SCHEDULES: 

          Schedule II - Valuation and Qualifying Accounts. 

                                   SCHEDULE II 

                       HESKA CORPORATION AND SUBSIDIARIES 
                        VALUATION AND QUALIFYING ACCOUNTS 

                                                             ADDITIONS      OTHER     DEDUCTIONS    BALANCE AT 
                                              BALANCE AT     CHARGED TO   ADDITIONS  -------------    END OF 
                                             BEGINNING      COSTS AND    ---------                    YEAR 
                                              OF YEAR             EXPENSES                              ---------- 
                                            ----------             -------------- 

ALLOWANCE FOR DOUBTFUL ACCOUNTS 
    Year ended: 
       December 31, 2001                           $   431         $   373            -      $   (298  )(a  $    506 
                                                                                             ) 
       December 31, 2000                           $   188         $   320            -      $    (77  )(a  $    431 
                                                                                             ) 
       December 31, 1999                           $    93         $   122            -      $    (27  )(a  $    188 
                                                                                             ) 

ALLOWANCE FOR RESTRUCTURING CHARGES 
    Year ended: 
       December 31, 2001                           $   176         $ 2,023            -      $   (176  )(b  $  2,023 
                                                                                             ) 
       December 31, 2000                           $ 1,123         $   435            -      $ (1,382  )(b  $    176 
                                                                                             ) 
       December 31, 1999                           $ 1,631         $ 1,210            -      $ (1,718  )(b  $  1,123 
                                                                                             ) 

(a) Write-offs of uncollectable accounts. 
(b) Payments for personnel severance costs and facility closing costs. 

     (3) EXHIBITS: 

     The exhibits listed below are required by Item 601 of Regulation S-K.  Each 
management contract or compensatory plan or arrangement required to be filed as 
an exhibit to this Form 10-K has been identified. 

 EXHIBIT NUMBER       NOTES                                DESCRIPTION OF DOCUMENT 
- ---------------- --------------  --------------------------------------------------------------------------- 

3(i)(d)                (5)       Restated Certificate of Incorporation of the Registrant. 
3(ii)                  (8)       Bylaws of the Registrant. 
10.1H                  (1)       Collaborative Agreement between Registrant and Eisai Co., Ltd., dated 
                                 January 25, 1993. 
10.3H                            Bovine Vaccine Distribution Agreement between Diamond Animal Health, Inc. 
                                 and AGRI Laboratories, Ltd., dated February 13, 1998, as amended. 
10.4H                            Exclusive Distribution Agreement between Registrant and Novartis Animal 
                                 Health Canada, Inc. dated February 14, 2001, as amended. 
10.5H                  (1)       Screening and Development Agreement between Ciba-Geigy Limited and 
                                 Registrant, dated as of April 12, 1996. 
10.6                   (1)       Right of First Refusal Agreement between Ciba-Geigy Limited and Registrant, 
                                 dated as of April 12, 1996. 
10.7                   (1)       Marketing Agreement between Registrant and Ciba-Geigy Limited, dated as of 
                                 April 12, 1996. 
10.8H                  (1)       Marketing Agreement between Registrant and Ciba-Geigy Corporation, dated as 
                                 of April 12, 1996. 
10.9 H                           Amended and Restated Distribution Agreement between Registrant and i-STAT 
                                 Corporation, dated as of February 9, 1999. 
10.10*                 (1)       Employment Agreement between Registrant and Robert B. Grieve, dated January 
                                 1, 1994, as amended March 4, 1997. 
10.10(a)*              (4)       Amended and Restated Employment Agreement with Robert B. Grieve, dated as 
                                 of February 22, 2000. 
10.14H                 (2)       Supply Agreement between Registrant and Quidel Corporation, dated July 3, 
                                 1997. 
10.14(a)H                        First Amendment to Product Supply Agreement between Registrant and Quidel 
                                 Corporation, dated as of March 15, 1999. 
10.18*                 (1)       Form of Indemnification Agreement entered into between Registrant and its 
                                 directors and certain officers. 
10.19*                 (8)       1997 Incentive Stock Plan of Registrant, as amended and restated. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                                                       
 
 
 
 
 
 
 
 
 
 
 
                            
10.20*                 (1)       Forms of Option Agreement. 
10.21*                 (1)       1997 Employee Stock Purchase Plan of Registrant, as amended. 
10.22                  (1)       Lease Agreement dated March 8, 1994 between Sharp Point Properties, LLC and 
                                 Registrant. 
10.23                  (1)       Lease Agreement dated as of June 27, 1996 between GB Ventures and 
                                 Registrant. 
10.24                  (1)       Lease Agreement dated as of July 11, 1996 between GB Ventures and 
                                 Registrant. 
10.25                            Lease Agreement dated as of August 24, 1999 between GB Ventures and 
                                 Registrant. 
10.26                            Lease Agreement dated as of October 6, 1999 between GB Ventures and 
                                 Registrant. 
10.28*                 (3)       Employment Agreement between Registrant and Ronald L. Hendrick, dated 
                                 December 1, 1998. 
10.29*                 (3)       Employment Agreement between Registrant and James H. Fuller, dated 
                                 January 18, 1999. 
10.34H                 (3)       Exclusive Distribution Agreement between the Company and Novartis Agro 
                                 K.K., dated as of August 18, 1998 
10.35                  (3)       Right of First Refusal Agreement between the Company and Novartis Animal 
                                 Health, Inc., dated as of August 18, 1998 
10.39                  (5)       Second Amended and Restated Credit and Security Agreement between 
                                 Registrant, Diamond Animal Health, Inc., Center Laboratories, Inc. and 
                                 Wells Fargo Business Credit, Inc., dated as of June 14, 2000. 
10.40*                 (5)       Employment agreement by and between Registrant and Dan T. Stinchcomb, dated 
                                 as of May 1, 2000. 
10.41*                 (5)       Employment agreement by and between Registrant and Carol Talkington Verser, 
                                 dated as of May 1, 2000. 
10.42*                 (6)       Management Incentive Compensation Plan. 

10.43                  (7)       First Amendment to Second Amended and Restated Credit and Security 
                                 Agreement between Registrant, Diamond Animal Health, Inc. and Wells Fargo 
                                 Business Credit, Inc., dated as of March 27, 2001. 
10.44                            Second Amendment to Second Amended and Restated Credit and Security 
                                 Agreement between Registrant, Diamond Animal Health, Inc. and Wells Fargo 
                                 Business Credit, Inc., dated as of March 13, 2002. 
21.1                   (6)       Subsidiaries of the Company. 
23.1                             Consent of Arthur Andersen LLP. 
24.1                             Power of Attorney (See page 70 of this Form 10-K). 
99.1                             Letter concerning Arthur Andersen LLP. 

Notes 
* Indicates management contract or compensatory plan or arrangement. 
H Confidential treatment has been requested with respect to certain portions  of 
  these agreements. 
(1)  Filed with Registrant's Registration Statement on Form S-1 (File No.  333- 
  25767). 
(2)  Filed with the Registrant's Form 10-Q for the quarter ended September  30, 
  1997. 
(3) Filed with the Registrant's Form 10-K for the year ended December 31, 1998. 
(4) Filed with the Registrant's Form 10-K for the year ended December 31, 1999. 
(5) Filed with the Registrant's Form 10-Q for the quarter ended June 30, 2000. 
(6)  Filed  with  the  Registrant's Form 10-K for the year ended  December  31, 
  2000. 
(7)  Filed  with  the Registrant's Form 10-Q for the quarter  ended  March  31, 
2001. 
(8) Filed with the Registrant's Form 10-Q for the quarter ended June 30, 2001. 

(b) Reports on Form 8-K:  The Company filed a Report on Form 8-K dated December 
20, 2001, related to the private placement of approximately 7.8 million shares 
of its common stock with certain investors at a price of $0.77 per share 

                                   SIGNATURES 

     Pursuant to the requirements of Section 13 or 15(d) of the Securities 
Exchange Act of 1934, the Registrant has duly caused this report to be signed on 
its behalf by the undersigned, thereunto duly authorized, on April 1, 2002. 

                                   HESKA CORPORATION 

                                   By:  /s/ ROBERT B. GRIEVE 
                                      Robert B. Grieve 
                                      Chairman of the Board and 
                                      Chief Executive Officer 

                                POWER OF ATTORNEY 

     KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature 
appears below constitutes and appoints Robert B. Grieve, Ronald L. Hendrick, 
Michael A. Bent and A. Lynn DeGeorge, and each of them, his or her true and 
lawful attorneys-in-fact, each with full power of substitution, for him or her 
in any and all capacities, to sign any amendments to this report on Form 10-K 
and to file the same, with exhibits thereto and other documents in connection 
therewith, with the Securities and Exchange Commission, hereby ratifying and 
confirming all that each of said attorneys-in-fact or their substitute or 
substitutes may do or cause to be done by virtue hereof. 

     Pursuant to the requirements of the Securities and Exchange Act of 1934, 
this report has been signed below by the following persons on behalf of the 
Registrant and in the capacities and on the dates indicated: 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
             SIGNATURE                                 TITLE                          DATE 
- ------------------------------------  --------------------------------------- -------------------- 

                                         Chairman of the Board and Chief             April 1, 2002 
/s/ ROBERT B. GRIEVE                  Executive Officer (Principal Executive 
- -----------------------               Officer) and Director 
Robert B. Grieve 
/s/ RONALD L. HENDRICK                   Executive Vice President, Chief             April 1, 2002 
- -----------------------               Financial Officer and Secretary 
Ronald L. Hendrick                    (Principal Financial and Accounting 
                                      Officer) 
                                         Director                                    April 1, 2002 
/s/ G. IRWIN GORDON 
- ----------------------- 
G. Irwin Gordon 
                                         Director                                    April 1, 2002 
/s/ A. BARR DOLAN 
- ----------------------- 
A. Barr Dolan 
                                         Director                                    April 1, 2002 
/s/ LYLE A. HOHNKE 
- ----------------------- 
Lyle A. Hohnke 
                                         Director                                    April 1, 2002 
/s/ EDITH W. MARTIN 
- ----------------------- 
Edith W. Martin 
                                         Director                                    April 1, 2002 
/s/ WILLIAM A. AYLESWORTH 
- ---------------------- 
William A. Aylesworth 
                                         Director                                    April 1, 2002 
/s/ LYNNOR B. STEVENSON 
- ---------------------- 
Lynnor B. Stevenson 
                                         Director                                    April 1, 2002 
/s/ JOHN F. SASEN, Sr. 
- ---------------------- 
John F. Sasen, Sr. 

 
 
                                                                               
 
 
 
 
[CONFIDENTIAL TREATMENT REQUESTED.  CONFIDENTIAL PORTIONS OF THIS DOCUMENT 
HAVE BEEN REDACTED AND HAVE BEEN SEPARATELY FILED WITH THE COMMISSION] 

                      BOVINE VACCINE DISTRIBUTION AGREEMENT 

     This Agreement is entered as of the 13th day of February, 1998 (the 
"Effective Date"), by and between DIAMOND ANIMAL HEALTH, INC., an Iowa 
corporation with offices at 2538 S.E. 43rd Street, Des Moines, Iowa, 50317, 
("Diamond") and AGRI LABORATORIES, LTD., a Delaware corporation, with offices at 
20927 State Route K, St. Joseph, Missouri, 64505 ("Distributor"). 

     WHEREAS, Diamond has the right to certain bovine antigens described on 
Exhibit A attached hereto and certain USDA and other licenses (and applications 
therefor) for the manufacture of such antigens and the right to enter into this 
distribution agreement as to them; and 

     WHEREAS, Distributor desires to purchase Products from Diamond, to be 
marketed under private label brand names as Distributor deems appropriate 
pursuant to the terms of this Agreement. 

     NOW, THEREFORE, the parties agree as follows: 

SECTION 1. PRODUCTION, SALE AND DISTRIBUTION 

1.01 Manufacture and Sale.  Diamond agrees to manufacture and sell to 
     Distributor, and Distributor agrees to purchase from Diamond, Products 
     and additional products as referenced herein for distribution in the 
     Territory pursuant to and in accordance with the terms and conditions of 
     this Agreement. 

1.02 Exclusivity.  Distributor's distribution rights under this Agreement 
     shall be exclusive worldwide for all Products identified on Exhibit A 
     attached hereto and additional Products added pursuant to Section 2, 
     except as set forth in this paragraph. Notwithstanding the foregoing, 
     (i) Distributor's rights under this Agreement shall be non-exclusive for 
     distribution in Canada for all Products; (ii) Distributor shall have no 
     distribution rights outside the United States for any Products 
     containing [  ***  ] antigens listed on Exhibit C, without the prior 
     written consent and agreement of [  ***  ] (it being understood that 
     Diamond does not have rights to such [  ***  ] antigens outside the United 
     States); (iii) Distributor shall not have any right to distribute 
     Products consisting of the [  ***  ] antigens listed on Exhibit C in 
     combination with any antigens other than the viral antigens listed on 
     Exhibit A, without the prior written consent and agreement of [  ***  ]; 
     (iv) Distributor acknowledges that [  ***  ] has exclusive rights to 
     distribute in Canada the product combinations (and lesser fallout 
     products containing [  ***  ] antigens) described in Exhibit C; (v) 
     Diamond and its Affiliates may sell, have sold and otherwise distribute 
     to [ ***  ] without restriction the individual [  ***  ] antigens listed in 
     Exhibit C; (vi) Diamond and its Affiliates may sell, have sold and 
     otherwise distribute to [        ***         ] without restriction the 
     individual antigens and monovalent vaccines (i.e., a vaccine containing 
     a single bovine antigen) listed on Exhibit B; and (vii) Diamond and its 
     Affiliates may sell, have sold and otherwise distribute to [***] without 
     any restriction biological veterinary products containing antigens 
     specified in Exhibit D to be used in solid dose configurations or using 
     [   ***    ] technologies.  From the beginning date of the second Contract 
     Year, Distributor shall have twenty-four (24) months to submit an 
     application to any foreign jurisdiction for the registration of any one 
     or more Products or future products and twenty-four (24) months after 
     obtaining approval of the registration to begin marketing the registered 
     Product.  If Distributor fails to submit a timely application for the 
     registration of any one or more Products or additional Products, or if 
     Distributor submits a timely application and obtains an approved 
     registration but fails to timely market the Product, then Distributor 
     shall forfeit its Exclusive License rights to foreign markets but shall 
     maintain its Exclusive License rights in the United States. 

     It is furthermore recognized by the parties hereto that parties will make 
     good faith efforts to hereafter negotiate fair and equitable agreements as 
     between them for the sale of bulk antigens to other vaccine companies which 
     sales should be included in the Qualified Revenue requirements as set forth 
     in Section 1.04(ii).  If the parties hereto cannot agree for the sale of 
     Bulk Antigens to other vaccine companies, then Diamond shall be prohibited 
     from making any Bulk Sales, except as set forth in Section 1.02. 

1.03 Territory.  Distributor is authorized to sell, have sold and otherwise 
     distribute Products and additional products added pursuant to Section 2 
     hereafter collectively referred to as "All Products" worldwide limited only 
     as provided in Section 1.02. 

1.04 Purchase of Requirements; Minimum Purchases. 

     (i)  Requirements.  Distributor agrees to purchase its total 
          requirements of Products from Diamond for bovine veterinary 
          biologic products of the type described on Exhibit A but only to 
          the extent Diamond has the Products reasonably available for 
          Distributor's delivery directions that conform to Section 4 hereof. 
          Distributor may purchase any additional requirement from any 
          source, but only during such period that Diamond is unable to meet 
          such requirements and the reasonable costs thereof shall be 
          included in Minimum Qualified Revenues for purposes of Section 
          1.04(ii). 

*** Confidentail Treatment Requested 

     (ii) Minimums.  During the term of this Agreement Distributor shall cause 
          the Qualified Revenues for each Contract Year to equal or exceed the 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
          following amounts (the "Minimum Qualified Revenue"). 

                                        Minimum 
          Contract Year                 Qualified 
          as defined in 13.06           Revenues 
          --------------------          ------------------- 
          1st                            [   ***          ] 
          2nd                           $[   ***          ] 
          3rd                           $[   ***          ] 
          4th                           $[   ***          ] 
          5th and thereafter            $[   ***          ] 

         provided, however, that Distributor may permit the Qualified 
         Revenues to be less than the Minimum Qualified Revenue in any 
         Contract Year and in lieu thereof pay to Diamond an amount equal to 
         the difference between such Minimum Qualified Revenue and the actual 
         Qualified Revenues for such Contract Year (the "Additional 
         Payment").  If an Additional Payment is due hereunder for any 
         Contract Year, which payment shall be due and payable thirty (30) 
         days after the end of such Contract Year, Distributor may elect by 
         written notice to Diamond within thirty (30) days after the end of 
         such Contract Year, in lieu of paying such Additional Payment, to 
         terminate Distributor's exclusivity rights under Section 1.02 of 
         this Agreement.  Distributor's distribution rights shall continue on 
         a nonexclusive basis subject to all the remaining terms of this 
         Agreement not inconsistent therewith, which shall remain in full 
         force and effect. 

1.05 Responsibilities of Distributor; Diamond Technical Support.  Distributor 
     shall use reasonable efforts to market and sell Products in the 

*** Confidential Treatment Requested 

     Territory and shall adhere to reasonable industry practice in connection 
     therewith.  Distributor shall be responsible, at its sole expense, for 
     advertising and promotion, technical support and customer service.  At 
     Distributor's request, Diamond shall provide reasonable technical 
     support for Distributor's marketing, sales and customer service efforts, 
     and shall pay the support costs thereof. 

1.06 Registration and Licensing.  Diamond shall use reasonable efforts to obtain 
     Licenses in the United States with respect to all Products and will pay all 
     Registration Costs associated with obtaining and maintaining such Licenses, 
     except as set forth in Section 2.02. Diamond will use reasonable efforts to 
     assist Distributor in the registration of Products (bulk or packed form) 
     outside the United States at Distributor's expense.  Distributor shall pay 
     all Registration Costs associated with obtaining and maintaining any 
     Licenses required in the Territory outside the United States and said cost 
     shall be included in the Qualified Revenue requirements as set forth in 
     Section 1.04(ii). 

1.07 Specifications.  Diamond and Distributor agree that all Products will be 
     manufactured in accordance with the Specifications and applicable USDA 
     regulations.  The Specifications may be changed at any time by mutual 
     agreement of the parties, subject to applicable regulatory requirements, 
     notices and approvals.  Any disagreement concerning revisions to the 
     Specifications shall be first addressed by mutual discussion and 
     negotiation.  Except to the extent the parties may otherwise agree in 
     writing, any increases in costs resulting from Specification changes 
     (including, but not limited to, those relating to packaging and raw 
     materials) may be reflected in a direct cost increase to the Purchase. 

1.08 Labeling; Trademarks.  Diamond shall affix labeling to all Products, such 
     labeling to bear one or more Distributor trademarks, as specified in 
     writing by Distributor.  Nothing contained herein shall give Diamond any 
     right to use any Distributor trademark except on all Products manufactured 
     and delivered for Distributor.  Diamond shall not obtain any right; title 
     or interest in any Distributor trademark by virtue of this Agreement 
     Distributor shall not use, nor shall Distributor obtain any right, title or 
     interest in, any Diamond trademark or any [  ***  ] trademark, including 
     without limitation "Pneumo-Star," "Somnu-Star" and "Somnu-Star PH."  All 
     Product labeling shall in addition to the Distributor trademark, contain 
     the notation "Manufactured by Diamond Animal Health, Inc." with its address 
     or such similar notation as may be necessary or advisable under applicable 
     law, and shall contain the notation "Distributed by Agri Laboratories, 
     Inc.," with its address.  Distributor shall cause All Product labeling to 
     contain only such claims as are permitted under applicable Licenses for 
     such Products and to otherwise comply with applicable law.  All labeling 
     and packaging of All Products shall be subject to the prior written 
     approval of both parties, which shall not be unreasonably withheld. 
     Diamond will order quantities of labeling and packaging sufficient to 
     perform its obligations hereunder in its reasonable discretion. Distributor 
     shall be responsible for the costs of developing and changing packaging for 
     All Products, including costs of obsolete labeling and packaging due to 
     changes requested by Distributor but only those occurring after initial 
     License for the same.  Furthermore, Diamond shall be responsible for the 
     cost occasioned by any changes required by a government agency. 

1.09 Location of Manufacture.  All Products shall be manufactured by Diamond 
     at its plant located in Des Moines, Iowa. 

SECTION 2. ADDITIONAL PRODUCTS 

2.01 Additional Products.  At Distributor's request, additional Products may 
     be added to Exhibit A to this Agreement, providing for additional 
     combinations of the antigens listed in Exhibit A and/or combinations of 
     such antigens and new antigens specified by Distributor.  Diamond shall 
     have the right, in its discretion, to approve or disapprove any such 

 
 
 
 
 
 
 
 
 
 
 
     additional Products and if approved, to establish reasonable Purchase 
     Prices therefor.  Any such approved additional Products and the Purchase 
     Prices therefor shall be set forth in an amended Exhibit A signed by 
     both parties to be collectively known as "All Products".  Any such 
     approved additional product shall be included in the requirements of 
     Section 1.04(ii). 

2.02 Registration Costs; Ownership.  Distributor shall advance to Diamond the 
     Registration Costs for any additional Products approved pursuant to Section 
     2.01, which are added at Distributor's request.  Each of Distributor and 
     Diamond shall retain ownership of any antigens it supplies for any such 
     additional Products and the addition of additional Products to Exhibit A 
     shall not be deemed to transfer any right, title, interest or license in or 
     to the antigens supplied by either party to the other party for such 
     Products, except as necessary to manufacture and sell Products under this 
     Agreement.  Each of Distributor and Diamond shall retain joint ownership of 
     any jointly produced antigens developed by the parties hereto, and the 
     addition of said Products to Exhibit A shall not be deemed to transfer any 
     right, title, interest or license in or to the jointly developed antigens 
     or Products, except as necessary to manufacture and sell Products under 
     this Agreement.  It is contemplated that a separate agreement would be 
     entered into for the joint development of antigens or Products between the 
     parties hereto. 

SECTION 3. PRICE; PAYMENT 

3.01 Purchase Prices.  Distributor agrees to purchase the Products at prices 
     shown in Exhibit A hereto, subject to adjustment from time to time as 
     specified below (the "Purchase Price").  All prices are F.O.B. Diamond's 
     manufacturing plant and are exclusive of taxes, freight and insurance, if 
     any, which shall be invoiced to and paid by Distributor. 

3.02 Annual Price Adjustment.  Purchase Prices for each Product set forth in 
     Exhibit A shall be in effect for Products having specified delivery 
     dates during the first Contract Year.  Purchase Prices to be in effect 
     for Products to be delivered in each subsequent Contract year shall be 
     negotiated by the parties in good faith, taking into account factors 
     including, but not limited to, cost changes, volume changes and plant 
     utilization.  In the event that Purchase Price changes are not agreed 
     upon as a result of such good faith negotiations, then the Purchase 
     Prices in effect for the preceding Contract Year shall remain in effect. 

3.03 Cost Increases.  Diamond may also notify Distributor in writing during 
     any Contract Year of any cost increases for raw materials and packaging 
     components for All Products to the extent such increases, individually 
     or in the aggregate, would cause total finished cost of goods of such 
     Product to increase by more than 2%.  Upon Distributor's request, 
     Diamond will furnish reasonable supporting documentation therefor.  Upon 
     such notification, the parties shall negotiate in good faith to adjust 
     the applicable Purchase Prices to account for such increases.  In the 
     event that Purchase Price changes are not agreed upon as a result of 
     such good faith negotiations, then the Purchase Prices then in effect 
     shall remain in effect. 

3.04 Payment Terms.  Diamond shall notify Distributor of the date when Products 
     are ready for shipment.  Diamond shall invoice the Distributor for Products 
     on the later of (i) the date Diamond notifies Distributor that the Products 
     are ready for shipment or (ii) the delivery date specified in Distributor's 
     purchase order accepted by Diamond.  Diamond shall invoice Distributor for 
     the Additional Payment, if any, within thirty (30) days after the end of 
     any Contract Year for which it is due.  Diamond shall invoice Distributor 
     for Registration Costs, Support Costs and other amounts payable by 
     Distributor under this Agreement, if applicable, monthly as incurred. 
     Payment terms shall be net 30 days from the date of each such invoice. An 
     interest charge of one and one-half percent (1 1/2 %) per month or portion 
     of a month shall be charged for late payments.  Diamond shall be entitled 
     to place Distributor on shipment hold and otherwise suspend performance 
     under this Agreement if Distributor shall be materially late or in default 
     of its payment obligations. 

3.05 Packaging.  Purchase Prices include packaging for bulk palletized shipment 
     for Distributor by common carrier for next-day delivery.  Distributor shall 
     pay to Diamond the additional charges for labor and materials costs for 
     special or additional packaging or shipping requested by Distributor. 

SECTION 4. FORECASTS; ORDER PROCEDURES; DELIVERIES 

4.01 Firm Orders.  Except to the extent that the parties otherwise agree in 
     writing with regard to a particular order, Distributor shall submit to 
     Diamond a firm written purchase order or orders specifying the types, 
     quantities and delivery dates and instructions of Products that it 
     desires to purchase at least five (5) months prior to the requested 
     delivery date(s).  Diamond will review each purchase order within five 
     (5) business days of receipt and either issue in writing its 
     confirmation or its proposal for changes and modifications for delivery 
     to accommodate, to the extent reasonable, Diamond's scheduling 
     requirements.  Diamond will use reasonable commercial efforts to 
     accommodate and to minimize changes and modifications to the delivery 
     dates requested by Distributor.  Each purchase order shall be binding on 
     Distributor upon written confirmation by Diamond or, if Diamond has made 
     a proposal for changes or modifications to delivery, upon Distributor's 
     written acceptance of such changes or modifications; provided, that no 
     material modification or change will become effective after confirmation 
     without the written approval of both parties.  Diamond agrees that with 
     respect to Products covered by a purchase order confirmed by it in 
     writing, the Products shall be available for shipment on the specified 
     delivery dates, except to the extent it is prevented from doing so due 
     to conditions beyond its reasonable control as provided in Section 8. 

 
 
 
 
 
 
 
 
 
     The applicable delivery schedules shall be suspended during any period 
     that Products have been selected for testing by a regulatory authority. 

4.02 Standard Batch Size.  Distributor will order Products in standard batch 
     sizes as shown on Exhibit A.  If specified order amounts for Distributor 
     would result in a batch which is thirty percent (30 %) or more below the 
     applicable standard batch size set forth in Exhibit A, Diamond will so 
     notify Distributor and at Distributor's option (i) the parties will 
     mutually agree to an increased Purchase Price for such Products; (ii) 
     Distributor will agree to accept and pay for the entire standard batch 
     size of the ordered Products or (iii) Distributor may submit a revised 
     purchase order for a quantity of Products within the permitted 
     parameters. 

4.03 Forecasts.  Within 15 days after the date hereof Distributor will furnish 
     Diamond a written forecast of the quantities and types of Products that the 
     Distributor anticipates it will order from Diamond during each of the 
     anticipated first twelve (12) months of this Agreement. Thereafter, within 
     fifteen (15) days after the first day of each calendar quarter during the 
     term of this Agreement, Distributor will also furnish to Diamond revised 
     written estimates of the quantities it anticipates it will order during 
     each month of the succeeding twelve (12) month period.  Such forecasts will 
     not be deemed binding commitments, but are for the purpose of enabling 
     Diamond to more effectively schedule the use of its facilities. 

4.04 Delivery; Title.  Diamond shall ship the Products at the Distributor's 
     expense and in accordance with Distributor's written instructions.  Written 
     shipping instructions shall be provided by Distributor in each purchase 
     order or not later than two (2) days prior to the specified delivery date. 
     Title and risk of loss of the Products shall pass to the Distributor upon 
     receipt of the Products at the location directed by Distributor. 

4.05 Warehousing .  Diamond agrees to store the Products as required by the 
     Distributor for a period of not to exceed thirty (30) days from the later 
     of (i) the date Diamond notifies Distributor the Products are ready for 
     shipment or (ii) the delivery date specified in Distributor's purchase 
     order accepted by Diamond.  With respect to Products that are not picked up 
     by the common carrier designated by Distributor's shipping instructions 
     within thirty (30) days from the date Diamond notifies Distributor the 
     Products are ready for shipment, Diamond shall charge a warehousing fee of 
     one and one-half percent (1 1/2%) of the invoice amount per month or 
     portion thereof until such Products are shipped. 

4.06 Order of Precedence.  In the event of conflict between the typewritten 
     terms of Distributor's purchase orders and the terms and conditions of 
     this Agreement, the order of precedence shall be first, the typewritten 
     terms of Distributor's accepted purchase orders and then this Agreement. 
     All other terms and conditions contained in Distributor's and Diamond's 
     standard form purchasing and selling documents shall be disregarded. 

SECTION 5. LABEL CODES: QUALITY ASSURANCE; DATING 

5.01 Label Codes.  Diamond shall code all labels affixed to each unit of the 
     packaged Products to identify the Product batch.  Distributor shall not 
     remove or obliterate label codes or patent marking on any Products. 

5.02 Product Analysis .  Prior to shipping any Product for the Distributor, 
     Diamond shall analyze the Product for the purpose of determining whether 
     it conforms with the Specifications. 

5.03 Audit.  Once during each Contract Year, Diamond shall provide to 
     Distributor reasonable access, during normal business hours, upon 
     reasonable notice to Diamond's manufacturing facilities to permit 
     Distributor to examine, audit and copy Diamond's records with respect to 
     manufacture, quality control and regulatory compliance of the Products, 
     at Distributor's sole expense. Such audit rights shall not extend to 
     financial and other records of Diamond not pertinent hereto. 

5.04 Dating.  Unless otherwise approved by Distributor prior to shipment, 
     Products will have a dating at time of shipment as follows; provided, 
     that in the event that retesting is required for a Product, the minimum 
     dating otherwise required shall be reduced by a period of sixty (60) 
     days: 

      (i) Products released for sale with twenty-four (24) months dating will 
          be shipped for Distributor with a minimum of twenty (20) months 
          dating remaining. 

     (ii) Products released for sale with eighteen (18) months dating will be 
          shipped for Distributor with a minimum of fourteen (14) months 
          dating remaining. 

    (iii) Products released for sale with twelve (12) months dating will be 
          shipped for Distributor with a minimum of eight (8) months dating 
          remaining. 

5.05 Outdates.  Should Product remain undistributed beyond the date permitted 
     by regulation or other government agency requirement, Diamond will 
     accept redelivery to it at Distributor's shipping costs, with 
     Distributor to receive credit for same at the price paid to Diamond up 
     to a maximum cumulative credit of 1 % of the aggregate Purchase Prices 
     of the products ordered for shipment within a Contract Year, to be 
     included in the calculation of the Qualified Revenue Requirement in 
     Section 1.04 (ii).  Diamond agrees to destroy said returned Product at 
     its cost and in compliance with all regulatory requirements. 

SECTION 6. TERM; TERMINATION 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6.01 Term.  The initial term of this Agreement shall be for a period 
     commencing on the Effective Date and ending on the fifth (5th) 
     anniversary of the end of the first Contract Year.  This Agreement shall 
     automatically renew thereafter for additional renewal terms of one year 
     each, unless either party gives at least twelve (12) months prior 
     written notice to the other that it does not wish to renew this 
     Agreement. 

6.02 Termination for Breach.  Subject to the provisions of Section 8, if 
     either party shall breach any material obligation required under this 
     Agreement the other party may give written notice of its intention to 
     terminate this Agreement describing in reasonable detail the breach.  If 
     the breaching party fails to remedy such material breach within thirty 
     (30) days (ninety (90) days in the case of any failure by Diamond to 
     deliver any Product) following such written notice, or if such breach is 
     not reasonably capable of cure within such thirty (30)-day or ninety 
     (90)-day period, as the case may be, and the breaching party fails to 
     commence cure procedures within such thirty (30)-day or ninety (90)-day 
     period and diligently prosecute such procedures until the breach is 
     cured, then the non-breaching party may, in addition to all other 
     remedies available at law or in equity, terminate this Agreement 
     forthwith upon written notice. 

6.03 Performance on Termination.  Upon termination of this Agreement, (i) 
     Products manufactured pursuant to confirmed purchase orders shall be 
     delivered no later than the requested delivery dates in the approved 
     purchase order and Distributor shall pay Diamond therefor as provided in 
     Section 3.04 (provided, that prepayment shall be required upon 
     termination due to Distributor's payment default); (ii) all raw 
     materials furnished by Distributor shall be returned at Distributor's 
     expense; and (iii) all reasonable costs of unused raw materials, 
     containers, labeling and packaging previously ordered by Diamond in its 
     reasonable discretion and not reusable for other purposes by Diamond 
     shall be paid by Distributor. 

SECTION 7. REPRESENTATIONS AND WARRANTIES; NOTIFICATIONS 

7.01 Of Diamond.  Diamond represents and warrants to Distributor that: 

     (i)  the Products delivered to Distributor hereunder shall conform to 
          the Specifications and all other requirements and shall be free 
          from material defects in workmanship and materials through their 
          respective expiration dates; 

     (ii) the execution and delivery of this Agreement by Diamond, and the 
          performance of its obligations hereunder, do not require the 
          consent of any third party and will not violate, with or without 
          notice, the lapse of time or both, any agreement, contract, license 
          or permit to which Diamond is a party or its organizational 
          documents; and 

     (iii)prior to delivery of any Product hereunder it will have, and 
          will thereafter maintain, all required manufacturing establishment 
          designations, permits and Licenses required to perform its 
          obligations with respect to such Product under this Agreement. 

7.02 Of Distributor.  Distributor represents and warrants to Diamond that: 

     (i)  the execution and delivery of this Agreement by Distributor, and the 
          performance of its obligations hereunder, do not require the consent 
          of any third party and will not violate, with or without notice, the 
          lapse of time or both, any agreement, contract, license or permit to 
          which Distributor is a party or its organizational documents; and 

     (ii) it has, and will maintain, all permits and licenses required to 
          perform its obligations under this Agreement and Products 
          distributed hereunder will bear labels conforming to the 
          requirements of this Agreement. 

7.03 Non-Conforming Products.  The Distributor shall have 30 days after 
     receipt of the Product to inspect the Product for gross visual defects 
     and reject the same.  If the Product is rejected, written notice must be 
     given to Diamond no later than 30 days after receipt by the Distributor. 
     The parties within 30 days after rejection will endeavor in good faith 
     negotiations to determine whether or not the Product conforms to 
     Diamond's warranties.  If the parties conclude it does conform, it will 
     be treated as conforming in all respects under this Agreement with time 
     requirements to be adjusted to cover the time required by this process. 
     If the parties conclude it does not conform with Diamonds warranties in 
     Section 7.01 (i), at the Distributor's option, (i) Diamond shall be 
     relieved of any obligation to deliver any Product with respect to the 
     non-conforming shipment and in such case Diamond shall credit against 
     future purchases by Distributor the purchase price of such 
     non-conforming Product paid by Distributor together with any shipping 
     costs paid by the Distributor for delivery of such non-conforming 
     Product, or (ii) Diamond shall replace the non-conforming Product with 
     substitute Product which conforms with said warranties, within the time 
     agreed to by both parties, in which case the Distributor shall pay to 
     Diamond amounts in accordance with Section 3 hereof based on the 
     substitute shipment, net of the purchase price and shipping costs, if 
     any, previously paid by Distributor for such non-conforming Products. 
     The nonconforming Product shall become the property of and be returned 
     to Diamond at Diamond's expense.  Diamond shall dispose of such Product 
     at its own expense according to all appropriate regulations.  The 
     Purchase Price of nonconforming product shall be treated as Minimum 
     Qualified Revenue in the Contract Year the product is ordered for 
     shipment. 

 
 
 
 
 
 
 
 
 
 
 
 
7.04 Recall.  Diamond shall replace Product at no cost to the Distributor to 
     complete any Product recall or stop-sale required by a subsequent 
     determination that the Product (i) was not produced in accordance with 
     Specifications when released to the Distributor, (ii) failed to remain 
     in compliance with Specifications through the dating period of such 
     Product, (iii) contained any material defect in workmanship and 
     materials not detectable by Distributor's inspection testing, or (iv) 
     was not produced in compliance with applicable USDA regulations.  The 
     reasonable costs of any such recall or stop-sale shall be borne by 
     Diamond. Any such recall or stop-sale shall be conducted in accordance 
     with USDA Veterinary Services Memorandum No. 800.57 or any successor 
     regulations.  The Distributor shall be responsible for all other recalls 
     related to marketing, handling or storage of Product by Distributor or 
     its agents, including voluntary recalls made by Distributor.  Minimum 
     Qualified Revenue for any Contract Year shall include the Purchase Price 
     for product recalled under the first sentence of this Section 7.04. 

7.05 Exclusive Remedy.  THE REMEDIES DESCRIBED IN THIS AGREEMENT ARE 
     EXCLUSIVE AND IN LIEU OF ANY 0THER REMEDY DISTRIBUTOR WOULD OTHERWISE 
     HAVE AGAINST DIAMOND WITH RESPECT TO DEFECTIVE PRODUCTS OR ANY BREACH OF 
     DIAMOND'S LIMITED WARRANTY UNDER SECTION 7.01 (i) OF THIS AGREEMENT; 
     PROVIDED, THAT THIS SECTION SHALL NOT LIMIT DIAMOND'S INDEMNITY 
     OBLIGATION SET FORTH IN SECTION 11 WITH RESPECT TO THIRD PARTY CLAIMS. 

7.06 Limitations. 

     (i)  EXCEPT AS EXPRESSLY SET FORTH IN THIS SECTION 7, DIAMOND MAKES NO 
          WARRANTIES, EXPRESSED OR IMPLIED, CONCERNING TECHNOLOGY, GOODS, 
          SERVICES, RIGHTS OR THE MANUFACTURE AND SALE OF PRODUCTS, AND HEREBY 
          DISCLAIMS ALL WARRANTIES, INCLUDING WITHOUT LIMITATION ANY WARRANTY OF 
          MERCHANTABILITY, FITNESS FOR A PARTICULAR USE OR PURPOSE OR 
          NONINFRINGEMENT WITH RESPECT TO ANY AND ALL OF THE FOREGOING. 

     (ii) IN NO EVENT SHALL EITHER PARTY BE LIABLE TO THE OTHER PARTY OR ANY 
          THIRD PARTY FOR LOST PROFITS, LOSS OF GOODWILL, OR ANY SPECIAL, 
          INDIRECT, CONSEQUENTIAL OR INCIDENTAL DAMAGES, HOWEVER CAUSED, ARISING 
          UNDER ANY THEORY OF LIABILITY.  THIS LIMITATION SHALL APPLY EVEN IF A 
          PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES, AND 
          NOTWITHSTANDING ANY FAILURE OF ESSENTIAL PURPOSE OF ANY LIMITED 
          REMEDY. 

     (iii)     THE WARRANTY IN SECTION 7. 01 (i) WILL NOT APPLY TO THE EXTENT 
          OF ANY DEFECTS CAUSED BY IMPROPER OR INADEQUATE HANDLING OR STORAGE 
          OF PRODUCTS AFTER SHIPMENT BY DIAMOND OR FAILURE OF ANY RAW 
          MATERIALS SUPPLIED BY DISTRIBUTOR. 

7.07 Notifications. 

     (i)  Of Diamond.  Diamond agrees that it will promptly notify the 
          Distributor in writing of any contact, claim or other communication 
          by any entity or agency that relates to, or may relate to, 
          Diamond's ability to perform its responsibilities herein.  Any 
          communication (other than routine regulatory filings, notices and 
          reports and other non-adverse communications), either initiated by 
          Diamond or by the USDA, that references a Product in this Agreement 
          or the submission of any such Product will immediately be brought 
          in writing to the attention of the Distributor. 

     (ii) Of Distributor.  Distributor agrees that it will promptly notify 
          Diamond in writing of any contact, claim or other communication by 
          any entity or agency that relates to, or may relate to, 
          Distributor's ability to perform its responsibilities herein.  Any 
          communication (other than routine regulatory filings, notices and 
          reports and other non-adverse communications), either initiated by 
          Distributor or by the USDA, that references a Product in this 
          Agreement or the submission of any such Product will immediately be 
          brought in writing to the attention of Diamond. 

SECTION 8. FORCE MAJEURE 

8.01 Force Majeure.  No party shall be held liable or responsible for failure 
     or delay in fulfilling or performing any obligation of this Agreement in 
     case such failure or delay is due to Acts of God, strikes or other labor 
     disputes, governmental regulations or actions (not otherwise the 
     responsibility of the parties), inability to obtain material, labor, 
     equipment or transportation, or any other condition beyond the 
     reasonable control of the affected party, provided such party has taken 
     reasonable steps to avert such causes or conditions.  Each party agrees 
     to give the other party prompt written notice of the occurrence and the 
     nature of any such condition or act,, and the extent to which the 
     affected party will be unable to fully perform its obligation hereunder. 
     Each party further agrees to use all reasonable efforts to correct the 
     condition as quickly as possible. 

8.02 Right to Terminate.  If, as a result of causes or conditions described 
     in this Section, either party is unable to perform substantially all of 
     its material obligations hereunder for any consecutive period of three 
     (3) months, the other party shall have the right to terminate this 
     Agreement upon at least thirty (30) days prior written notice. 

SECTION 9. CONFIDENTIAL INFORMATION 

9.01 Non-Disclosure.  All Confidential Information disclosed hereunder shall 
     remain the property of the disclosing party and shall be maintained in 
     confidence and not disclosed by the receiving party to any person except 
     to officers, employees, and consultants to whom it is necessary to 
     disclose the information for the purpose of performing and enforcing 
     this Agreement.  Each party shall take all steps it would normally take 

 
 
 
 
 
 
 
 
 
 
 
 
 
     to protect its own Confidential Information to ensure that the received 
     Confidential Information shall be maintained in confidence and not 
     disclosed, but in no event less than reasonable care. 

9.02 Use.  Unless otherwise agreed in writing, all Confidential Information 
     disclosed hereunder shall be used by the parties only pursuant to and in 
     accordance with this Agreement. 

9.03 Exceptions.  The obligations of Diamond and Distributor under this 
     paragraph shall not apply to: 

     (i)  Information which, at the time of disclosure, is in the public 
          domain or thereafter comes within the public domain other than as a 
          result of breach of this Agreement; or 

    (ii)  Information which either party can establish was in its possession 
          at the time of disclosure; or 

   (iii)  Information which was received from a third party not under an 
          obligation of confidentiality; or 

    (iv)  Information which either party can establish was independently 
          developed without reference to the information received hereunder. 

9.04 Termination; Survival.  Upon termination of this Agreement, Diamond and 
     Distributor agree upon written request to return to the other all 
     written or other physical embodiments of the other's Confidential 
     Information, except for one record copy.  The obligations under this 
     paragraph shall be binding on any affiliate, parent, subsidiary, 
     successor or assign of Diamond or Distributor as if a party to the 
     Agreement.  The obligations of confidentiality and non-use of the 
     Confidential Information under this Agreement shall, continue throughout 
     the term of this Agreement and for a period of two (2) years following 
     the termination or expiration of this Agreement. 

9.05 Confidentially of Agreement.  Except to the extent required by law, 
     neither party shall disclose to third parties the terms of this Agreement 
     or the negotiations giving rise to this Agreement. 

SECTION 10. OWNERSHIP OF INTELLECTUAL PROPERTY 

Any and all design, patent, copyright and other relevant ownership and other 
rights in and to the intellectual property aspects of the Products which are 
the subject of this Agreement and all modifications, adjustments, changes and 
derivatives thereto and thereof (collectively, the "Rights") shall belong 
exclusively to Diamond, except as otherwise agreed in writing with respect to 
additional Products added to this Agreement pursuant to Section 2. 
Distributor agrees that it does not have, and will not claim, any Rights in 
any Product delivered pursuant to this Agreement or aspect thereof, except as 
so agreed in writing.  Diamond. shall own the raw materials and Products, 
subject to any security interest, until title passes pursuant to Section 
4.04. 

SECTION 11. INDEMNIFICATION 

11.01     By Diamond.  Diamond hereby agrees to defend, indemnify and hold 
     Distributor, its directors, officers, employees, agents and Affiliates 
     harmless from and against any loss, claim, action, damage, expense or 
     liability (including defense costs and attorneys' fees) resulting from 
     any third party claim or suit arising out of or relating to Diamond's 
     failure to manufacture a Product in compliance with its Specifications; 
     provided, however, that the foregoing indemnity obligations shall not 
     apply where such claim is the result of the willful misconduct or 
     negligent act of Distributor or its Affiliates, and there shall be 
     apportionment in accordance with responsibility when such obligation 
     derives in part from such acts of Diamond and in part from such acts of 
     Distributor and its Affiliates. 

11.02     By Distributor.  Distributor hereby agrees to defend, indemnify and 
     hold Diamond, its directors, officers, employees, agents and Affiliates 
     harmless from and against any loss, claim, action, damage, expense or 
     liability (including defense costs and attorneys' fees) resulting from 
     any third party claim or suit arising out of or relating to the use, 
     sale or distribution of any of the Product manufactured in conformity 
     with the Specifications, including, but not limited to any warranty for 
     the Products extended by Distributor other than the warranties given by 
     Diamond in Section 7.01(i) above and any of the claims identified in 
     Section 7.06(i) above; provided, however, that the foregoing indemnity 
     obligation shall not apply where such claim is solely the result of the 
     willful misconduct or negligent act of Diamond or its Affiliates and 
     there shall be apportionment in accordance with responsibility when such 
     obligation derives in part from acts of Distributor and in part from 
     such acts of Diamond and its Affiliates. 

11.03     Procedures.  In the event that a third-party claim is made or 
     third-party suit is filed for which either party intends to seek 
     indemnification from the other party pursuant to this Section 11, the 
     party seeking indemnification (the "Indemnitee" shall promptly notify the 
     other party (the "Indemnitor")of said claim or suit.  The Indemnitor shall 
     have the right to control, through counsel of its choosing, the defense of 
     such third-party claim or suit, but may compromise or settle the same only 
     with the consent of the Indemnitee, which consent shall not be unreasonably 
     withheld.  The Indemnitee shall promptly consult in good faith with the 
     Indemnitor with respect to any proposed settlement.  The Indemnitee shall 
     cooperate fully with the Indemnitor and its counsel in the defense of any 
     such claim or suit and shall make available to the Indemnitor any books, 
     records or other documents necessary or appropriate for such defense.  The 
     Indemnitee shall have the right to participate at the Indemnitee's expense 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
     in the defense of any such claim or suit 
     through counsel chosen by the Indemnitee. 

11. 04    Insurance.  Diamond and Distributor will each Maintain product 
     liability insurance covering their individual performance of their 
     obligations hereunder with a minimum limit of liability of Two Million 
     Dollars ($2,000,000) in the aggregate.  Each party will maintain 
     insurance to protect themselves and the other from claims under any 
     workers compensation acts and from any other damages from personal 
     injury including death, which may be sustained by the said parties, 
     their agents, servants or employees and the general public and/or claims 
     of property damage which might be sustained from any one of them due to 
     the negligence of the parties. Each party shall furnish the other with a 
     certificate of insurance. 

11.05     Survival.  The provision of Sections 11.01 through 11.03 shall 
     survive the expiration or termination of this Agreement. 

SECTION 12. MISCELLANEOUS 

12.01     Notices.  All notices or other communications provided for in this 
     Agreement shall be in writing and shall be considered delivered upon the 
     earliest of actual receipt, or personal or courier delivery, or sending 
     by facsimile with confirmation of receipt in good order requested and 
     received, or on the fourth business day after they are deposited in the 
     United States mail, certified first class or air mail postage prepaid, 
     return receipt requested, addressed to the respective parties as 
     follows: 

       (i) If to Diamond:               (ii) If to Distributor: 
       Diamond A al Health, Inc.        AGRI Laboratories, ltd. 
       2538 S.E. 43rd Street            20927 State Route K 
       Des Moines, Iowa 50317           St. Joseph, MO 64505 
       ATTN: President                  ATTN: President 
       Fax: (515) 263-8661              Fax: (816) 233-9546 

       Copy to:                         Copy to: 
       Heska Corporation                Edward S. Sloan 
       Legal Department                 Niewald, Waldeck & Brown 
       1825 Sharp Point Drive           120 W. 12th Street 
       Fort Collins, CO 80525           Kansas City, MO 64105 
                                        Fax: (816) 474-0872 

The parties may, at any time, change their addresses or other information in 
this section by written notice under this section. 

12.02     Independent Contractors.  The parties are and shall always remain 
     independent contractors as to the other in their performances of this 
     Agreement.  The provisions of this Agreement shall not be construed as 
     authorizing or reserving to either party any right to exercise any 
     control or direction over the operations, activities, employees, or 
     agents of the other in connection with this Agreement except to the 
     extent required by law, it being understood and agreed that the control 
     and direction of such operations, activities, employees, or agents 
     shall otherwise remain with each party.  Neither party to this 
     Agreement shall have any authority to employ any person as an employee 
     or agent for or on behalf of the other party to this Agreement, nor 
     shall any person performing any duties or engaging in any work at the 
     request of such party, be deemed to be an employee or agent of the 
     other party to this Agreement. 

12.03     Governing Law.  The validity, interpretation and performance of 
     this Agreement shall be governed and construed in accordance with the 
     internal laws of the State of Iowa. 

12.04     Severability.  Whenever possible, each provision of this Agreement 
     shall be interpreted in such a manner as to be effective and valid under 
     applicable law, but if any provision hereof shall be prohibited by or be 
     invalid under applicable law, such provision shall be ineffective to the 
     extent of such prohibition or invalidity, without invalidating the 
     remainder of such provision or the remaining provisions of this 
     Agreement. 

12.05     Modification.  No modification or waiver of any provision of this 
     Agreement shall be effective unless the modification is made in writing and 
     signed by the party sought to be charged, and the same shall then be 
     effective only for a period and on the conditions and for the specific 
     instances and purposes specified in such writing.  No course of dealing 
     between Diamond and the Distributor or delay or failure to exercise any 
     rights hereunder shall operate as a waiver of such rights or preclude the 
     exercise of any other rights hereunder. 

12.06     Survival.  Termination or expiration of this Agreement shall not 
     relieve either party from any obligation under this Agreement which may 
     have accrued prior thereto or which survives by its terms. 

12.07     Captions.  The captions set forth in this Agreement are for 
     convenience only and shall not be used in any way to construe or 
     interpret this Agreement. 

12.08     Assignment.  Neither party to this Agreement may assign this 
     Agreement or its rights or obligations hereunder without the prior 
     written consent of the other party; except that either party may assign 
     its right and delegate its obligations hereunder without prior consent 
     of the other party to any successor entity by way of merger, 
     consolidation, or reorganization or to the purchaser of all or 
     substantially all of its assets.  Any permitted assignee shall assume 
     all obligations of its assignor under this Agreement.  No assignment 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
     shall relieve either party of responsibility for the performance of any 
     accrued obligation which it has hereunder.  Any consent required shall 
     not be unreasonably withheld. 

12.09     Entire Agreement.  This Agreement (including the Exhibits hereto) 
     constitutes the entire understanding of the parties with respect to the 
     subject matter hereof and supersede all prior negotiations or 
     communications, however given, regarding the subject matter hereof. 
     There are no other understandings, representations or warranties of any 
     kind, express or implied. 

12.10     Arbitration.  Should the parties hereto be unable to amicably 
     resolve between themselves any disagreements relating to or arising from 
     any one or more of the provisions of this Agreement, which does not 
     involve injunctive or equitable relief, both parties shall submit such 
     disagreement to arbitration under the Commercial Rules of the American 
     Arbitration Association in Kansas City, Missouri, with any hearing to be 
     held in St. Joseph, Missouri. Neither party shall have the right to 
     further appeal or redress an arbitration award in any other court or 
     tribunal except solely for the purpose of obtaining execution of the 
     judgment rendered by the American Arbitration Association. 

SECTION 13. DEFINITIONS 

13.01   "Affiliate" shall mean with respect to any person or entity (i) any 
     other person or entity that controls, is controlled by or is under common 
     control with such first person or entity, with "control" meaning direct or 
     indirect beneficial ownership of more than fifty percent (50%) of the 
     equity interest of an entity or more than a fifty percent (50%) interest 
     in the decision making authority of an entity, and (ii) an entity in which 
     the maximum equity interest permitted by law to be held by another entity 
     is held by such other entity. 

13.02     "[***]" shall mean [      ***      ]. 

13.03     "[  ***  ]" shall mean [  ***  ], Inc., a corporation organized under 
     the laws of Canada. 

13.04     "[      ***      ]" shall mean [      ***      ] 
     Inc., a Delaware corporation. 

13.05     "Confidential Information" shall, mean all information disclosed in 
     writing, or by oral communication if reduced to writing and confirmed as 
     confidential within (30) days of disclosure, by either party to the 
     other relating to raw materials, product specifications, formulations 
     and compositions, scientific know-how, chemical compound and composition 
     data, manufacturing processes, analytical methodology, product 
     applications, including safety and efficacy data, current and future 
     product and marketing plans and projections, and other information of a 
     technical or economic nature related to the Products and/or Diamond's 
     manufacture of the Products. 

13.06    "Contract Year" shall mean (i) for Contract Year one (1) the period 
     commencing on the Effective Date and ending on the date Diamond has 
     obtained licenses in the United States for all of the viral antigens 
     listed on Exhibit A, and (ii) for each Contract Year thereafter, each 
     succeeding twelve-month period thereafter. 

13.07     "License" shall mean a veterinary biologic license issued to 
     Diamond by the United States Department of Agriculture or other 
     regulatory agency with jurisdiction in the Territory for a Product to be 
     manufactured by Diamond pursuant to this Agreement. 

13.08     "Minimum Qualified Revenue" shall mean the minimum amounts of 
     Qualified Revenue per Contract Year, as specified in Section 1.04 (ii) 
     above. 

13.09     "Product" shall mean the antigens set forth on Exhibit A attached 
     hereto, together with any additional antigens added to this Agreement 
     pursuant to Section 2 hereof, individually or in any combination 
     permitted by this Agreement, in bulk or packaged as set forth in Exhibit 
     A. 

13. 10    "Qualified Revenue" shall mean, for any Contract Year, an amount 
     equal to (i) the Purchase Price of Products ordered for shipment in such 
     Contract Year by Distributor, plus (ii) any amounts paid by Distributor 
     to Diamond in such Contract Year for Registration Costs and Support 
     Costs, plus (iii) any other amounts paid or advanced by Distributor to 
     Diamond in such Contact Year for research and development or other 
     services not contemplated by this Agreement, as adjusted for (iv) all 
     other adjustments to Minimum Qualified Revenue expressly as provided in 
     this Agreement. 

13.11     "Registration Costs" shall mean all costs and expenses associated 
     with obtaining Licenses, including without limitation clinical trial 
     costs, assay development and validation, development of seed stocks, 
     production processes scale-up, formulation development, production of 
     pre-licensing serials, conduct of field safety trials, application fees 
     and other costs and expenses reasonably incidents thereto.  As between 
     the parties, Registration Costs shall include labor and service charges 
     at Diamond's standard hourly rates, as amended from time to time, direct 
     cost of materials, and out-of-pocket and third-party expenditures. 

13.12     "Specifications" shall mean, as the context may require, either one 
     or both of the following, which have been mutually agreed upon by the 
     parties: (i) vendor-certified appropriate quantitative and qualitative 
     particulars for all raw materials including active and non-active 
     excipients that are used to prepare all components represented in and by 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     final Products, and (ii) a filed and approved USDA Outline of Production 
     describing in detail the manufacturing process applicable for each 
     Product and the testing and release criteria applicable to each Product. 

13.13     "Support Costs" shall mean all costs and expenses of Diamond 
     associated with providing technical support to Distributor under this 
     Agreement, including without limitation labor and service charges at 
     Diamond's standard hourly rates, as amended from time to time, direct 
     cost of materials, and out-of-pocket and third-party expenditures. 

13.14     " Territory" shall mean the territory specified in Section 1.03. 

     IN WITNESS WHEREOF, the parties have caused this Agreement to be executed 
by their duly authorized representatives as of the date first written above. 

DIAMOND ANIMAL HEALTH, INC.             AGRI LABORATORIES, LTD. 

By:  /s/ LOUIS VAN DAELE                By:  /s/ STEVE SCHRAM 
   ---------------------                   --------------------- 
Title:    President                     Title:    President 

EXHIBITS 
A  -   Products and Prices 
B  -   [   ***   ] Rights 
C  -   [  ***  ] Antigens 
D  -   [    ****    ] 

                            Exhibit A (Modified Live) 
                              Products and Pricing 

Trade Name            Antigens                           1Ods   50ds    5ds 

Titanium BRSV         (BRSV)                             [***]  [***]  [***] 
Titanium BRSV Vac3    (BRSV-PI3-IBR)                     [***]  [***]  [***] 
Titanium 5            (BRSV-PI3-IBR-BVD1,BVD2)           [***]  [***]  [***] 
Titanium 5-L5         (BRSV-PI3-IBR-BVD1,BVD2-Lepto 5)   [***]  [***]  [***] 
Titanium 3 + BRSV LP  (BRSV-IBR-BVD1,BVD2-Lepto Pomona)  [***]  [***]  [***] 
Titanium IBR          (IBR)                              [***]  [***]  [***] 
Titanium IBR LP       (IBR-Lepto Pomona)                 [***]  [***]  [***] 
Titanium 3            (IBR-BVD1,BVD2)                    [***]  [***]  [***] 
Titanium 4            (IBR-PI3-BVD1,BVD2)                [***]  [***]  [***] 
Titanium 4 L5         (IBR-PI3-BVD1,BVD2-Lepto 5)        [***]  [***]  [***] 

Diamond Animal Health, Inc              Agri Laboratories, LTD 
By:  /s/ CONNIE PHILLIPS                By:  /s/ STEVE SCHRAM 
   ---------------------                   ------------------ 
Title:  V. P. Ops                       Title:  President 
Date:   11-6-00                          Date:  11-3-00 

Standard Batch Size   Large Freeze Dryer         Small Freeze Dryer 
5 dose               [ *** ] units   [ *** ]ds  [ *** ] units     [ *** ] ds 
10 dose              [ *** ] units   [ *** ]ds  [ *** ] units     [ *** ] ds 
50 dose              [ *** ] units   [ *** ]ds  [ *** ] units     [ *** ] ds 

NOTE: THESE PRICES ARE IN EFFECT FOR DELIVERIES MADE BETWEEN 1/1/2001 AND 
12/31/2001 
INCLUDING PURCHASE ORDERS PLACED AFTER 8/1/2000 

Those products that are no longer carried are not included in this price 
restructure.  Should any of these 
be ordered after this agreement, new pricing will be established. 

Handscribed: 
Note:  5ds pricing subject to reduction if forecasting/batches (larger) are 
obtainable.  SDS 11/3/00 

*** Confidential Treatment Requested 

                                   Exhibit A 

                             DAH World Wide Products 
                  Single Bovine Antigens or Bovine Combinations 

Modified Live Virus Antigens (Signature Line) 

Infectious Bovine Rhinotracheitis (IBR) 
Bovine Virus Diarrhea Virus-Type I (BVD) 
Bovine Virus Diarrhea Virus-Type 11 (BVD) 
Parainfluenza (P13) 
Bovine Respiratory Syncytial Virus (BRSV) 

Inactivated Virus Antigens (Signature Line) 

Infectious Bovine Rhinotracheitis (IBR) 
Bovine Virus Diarrhea - Type I (BVD) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Bovine Virus Diarrhea - Type II (BVD) 
Lepto 5-way 
Lepto Pomona 
[      ***      ]        [  ***  ] product (US Only) 
[      ***      ]        [  ***  ] product (US Only) 
Camplylobacter (Vibrio)  [  ***  ] product 

[      ***      ] 

[      ***      ] 
[      ***      ] 
[      ***      ] 
[      ***      ] 
[      ***      ] 
[      ***      ] 
[      ***      ] 

*** Confidential Treatment Requested 

                                    Exhibit B 

                    [                 ***                 ] 

                       [  ***  ] Antigens or [   ***   ] Vaccine 

                   Infectious Bovine [     ***     ] 

                      Bovine [     ***     ] 

                                 > [     ***    ] 

                              > [     ***     ] 

                    Bovine [     ***     ] 
                                 [     ***     ] 

                                 [     ***      ] 
                               (Master Cell Stock) 

                                    Exhibit C 

                                [  ***  ] ANTIGENS 

      Generic Names                      Antigens 
- --------------------------        ----------------------- 
1. [        ***        ]          [        ***        ] 
   [        ***        ]          [        ***        ] 

2. [        ***        ]          [        ***        ] 
   [        ***        ] 

3. [        ***        ]          [        ***        ] 
   [        ***        ]          [        ***        ] 
   [        ***        ]          [        ***        ] 

*** Confidentail Treatment Requested 

                              Exhibit C, continued 

                                  [  ***  ], Inc. 

              Exclusive [  ***  ] Product Combinations (Canada Only) 

[        ***        ] 

[        ***        ] 

[        ***        ] 

Any other Signature Line antigen in combination with the [  ***  ] antigen. 

Note:     Non-exclusive on any other Signature Line product in Canada that does 
not contain the [  ***  ] antigen. 

*** Confidential Treatment Requested 

                                    Exhibit D 

                              [        ***        ] 

Diamond antigens to be incorporated into the [    ***    ] or Solid Dose 
Technologies: 

     [        ***        ] 

     [        ***        ] 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     [        ***        ] 

     [        ***        ] 

     [        ***        ] 

     Note:     [     ***     ]  component contains both Type I and Type II 

*** Confidential Treatment Requested 

                                 AMENDMENT NO. 1 
                                       TO 
                      BOVINE VACCINE DISTRIBUTION AGREEMENT 

     This Amendment No. 1 ("Amendment") is entered into as of the 13th day of 
July, 1998, by and between DIAMOND ANIMAL HEALTH, INC., an Iowa corporation with 
offices at 2538 Southeast 43rd Street, Des Moines, Iowa 50317 ("Diamond") and 
AGRI LABORATORIES, LTD., a Delaware corporation, with offices at 20927 State 
Route K, St. Joseph, Missouri 64505 ("Distributor") as an amendment to that 
certain Bovine Vaccine Distribution Agreement between Diamond and Distributor 
dated as of February 13, 1998, (the "Distribution Agreement"). 

     WHEREAS, Diamond and Distributor are parties to the Distribution Agreement 
providing for the distribution of certain bovine antigens; and 

     WHEREAS, Section 2.01 of the Distribution Agreement contemplates that 
additional 
products may be added to the Products subject to the Distribution Agreement; and 

     WHEREAS, Distributor and [  ***  ] are parties to a separate agreement 
providing for an exclusive worldwide license of [  ***  ] rights in the 
Additional Product to Distributor and providing for compensation to [  ***  ] 
from Distributor on account of Distributor's sales of such Additional Product; 
and 

     WHEREAS, Diamond and Distributor desire to add the Additional Product as a 
Product under the Distribution Agreement in the event that the Additional 
Product is successfully developed and licensed. 

     NOW, THEREFORE, the parties agree as follows: 

     1 .  Definitions. 

          a.   In General.  Capitalized terms used herein shall have the 
meanings ascribed to them in the Distribution Agreement, unless otherwise 
defined herein. 

          b.   "Additional Product" shall mean the Product described on 
     Exhibit A, attached hereto. 

          c.   "[  ***  ] Antigens" shall mean the [  ***  ] and [  ***  ] 
antigens owned by [  ***  ] and more particularly described in Exhibit A 
hereto. 

          d.   "[  ***  ] Technology" means all patents, patent applications, 
copyrights, trademarks, know-how, trade secrets and other intellectual 
property rights relating to the [  ***  ] Antigens and the Additional Product 
other than the Diamond Antigens and Diamond Technology. 

*** Confidential Treatment Requested 

          e.   "Diamond Antigens" shall mean the [  ***  ] and [   *** 
[   ***   ] antigens owned by Diamond and more particularly described in 
Exhibit A hereto. 

          f.   "Diamond Technology " shall mean all patents, patent 
applications, copyrights, trademarks, know-how, trade secrets and other 
intellectual property rights of Diamond relating to the Diamond Antigens and 
the Additional Product. 

     2.   Additional Product Subject to Distribution Agreement.  If a 
License is issued to Diamond for the Additional Product by the United States 
Department of Agriculture, and effective upon the date of such issuance (the 
"License Date"), the Additional Product shall be added as a "Product" under 
the Distribution Agreement.  All provisions of the Distribution Agreement 
relating to Products shall apply to the Additional Product, except as 
expressly provided in this Amendment. 

     3.   [  ***  ] Rights.  The provisions of Sections 1.01 (Manufacture and 
Sale), 1.02 (Exclusivity), 1.03 (Territory), 1.05 (Responsibility of 
Distributor; Diamond Technical Support), and 1.06 (Registration and 
Licensing) shall NOT apply with respect to the Additional Product, except to 
the extent of the Diamond Antigens included therein. Distributor represents 
and warrants to Diamond that Distributor has all necessary rights in and to 
the [  ***  ] Antigens and [  ***  ] Technology for the development, manufacture 
and sale of the Additional Product pursuant to the Distribution Agreement 
and this Amendment ("[  ***  ] Rights").  Distributor hereby grants to Diamond 
exclusive manufacturing rights to Additional Product and to have sold the 
Additional Product exclusively to Distributor pursuant to the Distribution 
Agreement and this Amendment.  Diamond shall exercise such rights only for 
the purpose of performing its obligations to Distributor under the 
Distribution Agreement and this Amendment. 

     4.   Purchase Price; Batch Sizes.  The Purchase Price for the 
Additional Product shall be $[ *** ] per dose for and during the first three 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(3) Contract Years, as defined in Paragraph 5 below, subject to a price 
adjustment beginning with the fourth Contract Year and thereafter pursuant 
to the terms of Sections 3.02 and 3.03 of the Distribution Agreement. 

     5.   Term.  With respect to the Additional Product (but not other 
Products, with respect to which Section 6.01 of the Distribution Agreement 
shall control: (i) the initial Term of this Amendment shall be for a period 
commencing on the License Date and ending on the fifth (5th) anniversary of 
the end of the Contract Year during which the License Date occurs and (ii) 
this Amendment shall automatically renew thereafter for additional renewal 
terms of one year each, unless either party gives at least twelve (12) 
months prior written notice to the other that it does not wish to renew this 
Amendment. 

     6.   Registration and Licensing.  Diamond will use reasonable efforts 
to assist Distributor in the registration of Additional Product (bulk or 
packed form) outside the United States at Distributor's expense. Distributor 
shall pay all registration costs associated with obtaining and maintaining 
any License required outside the United States and said costs shall be 
included in Qualified Revenue requirements as set forth in Section 1.04(ii) 
of the Distribution Agreement. 

*** Confidential Treatment Requested 

     7.   Effect of Amendment.  This Amendment is hereby incorporated by 
reference into the Distribution Agreement as if fully set forth therein, and 
the Distribution Agreement as amended by this Amendment shall continue in 
full force and effect following execution and delivery hereof.  In the event 
of any conflict between the terms and conditions of the Distribution 
Agreement and this Amendment, the terms and conditions of this Amendment 
shall control. 

     8.   Indemnification.  In addition to the indemnification contained in 
Section 11 of the Distribution Agreement, Distributor agrees to defend, 
indemnify and hold Diamond, its directors, officers, employees, agents and 
affiliates harmless with respect to any third-party claim or suit arising 
out of any claim that [  ***  ] Antigens or [  ***  ] Technology infringes the 
patent, copyright or other intellectual property right of any third-party. 

     IN WITNESS WHEREOF, the parties have caused this Amendment No. 1 to be 
executed by their duly authorized representatives as of the date first written 
above. 

                                       DIAMOND ANIMAL HEALTH, INC. 

                                       By:  /s/ LOUIS VAN DAELE 
                                       Its: President 

                                       AGRI LABORATORIEES, LTD. 
                                       By:  /s/ STEVE SCHRAM 
                                       Its: President 

*** Confidential Treatment Requested 

          EXHIBIT A TO AMENDMENT NO. I TO BOVINE DISTRIBUTION AGREEMENT 

                   Additional Product, Pricing and Batch Sizes 

    Additional Product         Purchase Price    Standard Batch Size 
    --------------------       ----------------  -------------------- 

    [        ***       ]        $[ *** ]        [ *** ] units (est.) 
    [        ***       ] 
    [        ***       ] 
    [        ***       ] 
    [        ***       ] 
    [        ***       ] 

     IN WITNESS WHEREOF, the parties have caused this revised Exhibit A to be 
executed by their duly authorized representatives as of July 13, 1998. 

                         DIAMOND ANIMAL HEALTH, INC. 

                         By:     /s/ LOUIS VAN DAELE 
                         Its: President 

                         AGRI LABORATORIES, LTD. 

                         By:     /s/ STEVE SCHRAM 
                         Its: President 

*** Confidential Treatment Requested 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 AMENDMENT NO. 2 
                                       TO 
                      BOVINE VACCINE DISTRIBUTION AGREEMENT 

     This Amendment No. 2 ("Amendment") is entered into as of the 13th day of 
December, 1999, ("Effective Date") by and between DIAMOND ANIMAL HEALTH, INC., 
an Iowa corporation with offices at 2538 Southeast 43rd Street, Des Moines, Iowa 
50317 ("Diamond") and  AGRI LABORATOREES, LTD., a Delaware corporation, with 
offices at 20927 State Route K, St. Joseph, Missouri 64505 ("Distributor") as an 
amendment to that certain Bovine Vaccine Distribution Agreement between Diamond 
and Distributor dated as of February 13, 1998 (the "Distribution Agreement"). 

     WHEREAS, Diamond and Distributor are parties to the Distribution Agreement 
providing for the distribution of certain bovine antigens; and 

     WHEREAS, Diamond, Distributor and [  ***  ] have entered into a "Bovine 
Testing Agreement" for the Product Titanium 5 + Once PMH. 

     WHEREAS, Section 2.01 of the Distribution Agreement contemplates that 
additional products may be added to the Products subject to the Distribution 
Agreement; and 

     WHEREAS, Diamond and Distributor desire to provide for the development and 
licensure of certain Additional Cattle Products (defined below) and if licensed, 
to add them as Products under the Distribution Agreement. 

     NOW, THEREFORE, the parties agrees as follows: 

     1.   Definitions. 

          (1)  In General.  Capitalized terms used herein shall have the 
meanings ascribed to them in the Distribution Agreement, unless otherwise 
defined herein, 

          (2)  "Additional Cattle Products" shall mean the products 
described in Exhibit A, attached hereto. 

     2.   Development and Registration of Additional Cattle Products.  In 
consideration of Distributor's payment of the fees provided in the Bovine 
Vaccine Testing Agreement, Diamond agrees to and hereby grants to 
Distributor exclusive world wide marketing rights to the product identified 
on Exhibit A attached hereto and incorporated herein for a period of five 
(5) years from the License Date by United States Department of Agriculture 
("USDA"). Diamond shall use reasonable efforts to assist Distributor in the 
registration of such Additional Cattle Products (bulk or packed form) 
outside the United States at Distributor's expense.  Distributor shall pay 
all Registration Costs associated with obtaining and maintaining any 
Licenses required in the Territory outside the United States and said 
Registration Costs shall be included in the Qualified Revenue requirements 
as set forth in Section 1.04(ii) of the Distribution Agreement.  This 
Section 2 of this Amendment shall supersede any and all inconsistent 
provisions of Section 1.06, and the first sentence of Section 2.02, of the 
Distribution Agreement. 

*** Confidential Treatment Requested 

     3.   Development and Registration Fees.  Amounts paid by Distributor 
under the Bovine Testing Agreement to Diamond shall constitute Qualified 
Revenue under the Distribution Agreement, be credited to Distributor's 
Minimum Qualified Revenue obligations under the Distribution Agreement, 
beginning with the Second Contract Year's Minimum Qualified Revenue, under 
the Distribution Agreement. 

     4.   Additional Product Subject to Distribution Agreement.  If a 
License is issued to Diamond, [  ***  ], Distributor or any combination of the 
three (3) named parties for the Additional Cattle Product as identified in 
Exhibit A by the United States Department of Agriculture, and effective upon 
the date of such issuance (the "License Date"), such Additional Cattle 
Products shall be added as a "Product" under the Distribution Agreement. All 
provisions of the Distribution Agreement relating to Products shall apply to 
the Additional Product, except as expressly provided in this Amendment. 

     5.   Ownership.  Section 2.02 of the Distribution Agreement shall not 
apply to the Additional Cattle Products.  Diamond shall retain ownership of 
(i) the Additional Cattle Products developed pursuant to this Amendment and 
(ii) any antigens it supplies for such Additional Cattle Products, and the 
addition of the Additional Cattle Products as Products under the 
Distribution Agreement shall not be deemed to transfer any right, title, 
interest or license in or to such Additional Cattle Products and/or antigens 
to Distributor, except for the distribution rights expressly granted in the 
Distribution Agreement and this Amendment. 

     6.   Purchase Price:  Batch Sizes. The initial Purchase Prices and batch 
sizes for the Additional Cattle Products are set forth in Exhibit A attached 
hereto. 

*** Confidential Treatment Requested 

     7.   Term. 

          In General.  With respect to all Additional Cattle Products (but 
not other Products, with respect to which Section 6.01 of the Distribution 
Agreement shall control): (i) the initial term of this Amendment shall be 
for a period commencing on the License Date and ending on the fifth (5th) 
anniversary of the end of the Contract Year during which the License Date 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
occurs and (ii) this Amendment shall automatically renew thereafter for 
additional renewal terms of one year each, unless either party gives at 
least twelve (12) months prior written notice to the other that it does not 
wish to renew this Amendment with respect to such Additional Cattle Product. 

     8.   Effect of Amendment.  This Amendment is hereby incorporated by 
reference into the Distribution Agreement as if fully set forth therein, and 
the Distribution Agreement as amended by this Amendment shall continue in 
full force and effect following execution and delivery hereof.  In the event 
of any conflict between the terms and conditions of the Distribution 
Agreement and this Amendment, the terms and conditions of this Amendment 
shall control. 

     IN WITNESS WHEREOF, the parties have caused this Amendment No. 2 to be 
executed by their duly authorized representatives as of the date first written 
above. 

                                   DIAMOND ANIMAL HEALTH, INC. 

                                   By:  /s/ LOUIS VAN DAELE 
                                      ---------------------- 
                                   Its: President 

                                   AGRI LABORATORIES, INC, 

                                   By:  /s/ STEVE SCHRAM 
                                      ----------------------- 
                                   Its: President 

                                    EXHIBIT A 
                                 AMENDMENT NO. 2 
                      BOVINE VACCINE DISTRIBUTION AGREEMENT 

              ADDITIONAL CATTLE PRODUCTS, PRICING, AND BATCH SIZES 

Additional Products: 

Titanium 5 + Once PMH (MLV IBR, BRSV, P13, BVD I and II + Live avirulent 
P.haemolytica/multocida). 

Standard Batch Size: 
5 dose    [ *** ] units 
10 dose   [ *** ] units 
50 dose   [ *** ] units 

Purchase Price:             5 dose         10 dose        50 dose 
- -------------------------   --------       ---------      -------- 
[  ***  ] (unlabeled)           [ *** ]        [ *** ]        [ *** ] 
AgriLabs (final packaged)   [ *** ]        [ *** ]        [ *** ] 

1)   All prices include viricidal testing performed at Diamond. 
2)   Bactericidal testing is performed by [ *** ] and is incorporated into the 
     Once PMH cost to Agrilabs. 
3)   [  ***  ] will bill Agrilabs directly for the Once PMH component and 
     Agilabs will provide the Once PMH component to Diamond for labeling and 
     final packaging at no cost to Diamond. 

Diamond Animal Health               Agri Laboratories, Inc. 
By:  /s/ LOUIS VAN DAELE            By:  /s/ STEVE SCHRAM 
   ----------------------              ----------------------- 
Its:  President                     Its:  President 
Date:  6-29-00                      Date:  6-30-00 

Note: Prices will be effective with the first shipment of product after 
licensing and will be in effect for 12 months following the first shipment. 

*** Confidential Treatment Requested 

                               AMENDMENT NO. 3 TO 
                      BOVINE VACCINE DISTRIBUTION AGREEMENT 

     This Amendment No. 3 modifies the Bovine Vaccine Distribution Agreement 
     dated 
     February 13, 1998, between Diamond Animal Health, Inc. and Agri 
     Laboratories, Ltd. ("Original Agreement"). 

1.   Purchase of Requirements: Minimum Purchases: Section 1.04 (ii) of the 
     Original Agreement is hereby modified to delete and replace a certain 
     year and monetary amount under "Contract Year as defined in 13.06" and 
     "Minimum Qualified Revenues" as follows: 

     Delete in total: 
     ---------------- 
     5th and thereafter              $[ *** ] 

     Replace with: 
     ---------------- 
     5th                             $[ *** ] 
     6th and thereafter              $[ *** ] 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.   No Other Changes.  Except as expressly modified by this Amendment, 
     Amendment No. 1 dated July 13, 1998 and Amendment No. 2 dated December 
     13, 1999, all provisions of the Original Agreement shall remain in full 
     force and effect. 

     IN WITNESS WHEREOF, this Amendment has been executed by the duly authorized 
representatives of the parties. 

SIGNED: 

Diamond Animal Health, Inc.           Agri Laboratories 

By:  /s/ CAROL TALKINGTON VERSER      By:  /s/ STEVE SCHRAM 
   ------------------------------        --------------------------------- 
Name:  Carol Talkington Verser, Ph.D. Name:   Steve Schram 
Title: Executive Vice President       Title:  CEO 
Date:  7-12-01                        Date:   7-05-01 

*** Confidential Treatment Requested 

 
 
 
 
 
 
 
 
 
[CONFIDENTIAL TREATMENT REQUESTED.  CONFIDENTIAL PORTIONS OF THIS DOCUMENT 
HAVE BEEN REDACTED AND HAVE BEEN SEPARATELY FILED WITH THE COMMISSION] 

THIS EXCLUSIVE DISTRIBUTION AGREEMENT (THE "AGREEMENT") is entered into as of 
February 14, 2001 (the "EFFECTIVE DATE") between HESKA CORPORATION ("Heska"), a 
Delaware corporation and NOVARTIS ANIMAL HEALTH CANADA, INC. ("Novartis"). 

WHEREAS, Novartis wishes to purchase certain veterinary products from Heska for 
the purpose of distribution for resale in Canada. 

THE PARTIES AGREE AS FOLLOWS: 

1.   DEFINITIONS. 

In this Agreement, including the Schedules hereto, the following words and 
expressions shall have the following meanings: 

     "AFFILIATE" means, with respect to any entity, any other entity which is 
controlled by, in control of, or under common control with, such entity.  For 
the purpose of this definition, "control" of an entity shall mean the 
possession, directly or indirectly, of the power to direct or cause the 
direction of its management or policies, whether through the ownership of voting 
securities, by contract or otherwise. 

     "BASE RATE" initially means for the FluAvert I.N. Vaccine. $[***] US per $ 
[***] Cdn, and for additional Products pursuant to SECTION 6.2, the average 
exchange rate of Canadian Dollar to United States Dollar for the [ 
                             ***                                  ] by Novartis 
in Canada.  The Base Rate shall be adjusted pursuant to SECTION 4.2. 

     "COMMERCIAL RELEASE" means, with respect to a Product, that such Product 
has been approved for marketing in Canada by all applicable regulatory 
authorities. 

     "COMPETITIVE PRODUCT" means any product (other than a Product) which has 
any of the same diagnostic or therapeutic applications as any Product. 

     "INITIAL PERIOD" has the meaning given to such term in SECTION 2.4(A). 

     "MARKETING PLAN" has the meaning given to such term in SECTION 2.4(A). 

     "MINIMUM EXPIRATION DATE" means, for each Product, the minimum amount of 
time from the scheduled shipment date of any such Product unit to the stated 
expiration date of such unit which Heska agrees to provide under SECTION 3.4. 
The Minimum Expiration Date for each Product shall be specified pursuant to 
SECTION 3.4. 

     "MINIMUM PURCHASE REQUIREMENT" means, for each Product, the number of units 
as set forth on Schedule A, which Novartis is required to purchase in each 
Calendar Year.  This shall be prorated for partial year periods. 

     "PARTY" means Heska and/or Novartis. 

     "PERIOD" means each of the Initial Period and each calendar year 
thereafter. 

     "PRICE" has the meaning given to such term in SECTION 4.1. 

     "PRODUCT SCHEDULE" has the meaning given to such term in SECTION 2.4(A). 

     "PRODUCTS" means Heska's Flu Avert(TM) I.N. Vaccine. The Parties may revise 
(definition of Products pursuant to SECTIONS 6 AND 12.2. 

*** Confidential Treatment Requested 

     "TERM" means the period commencing on the date hereof and, unless 
terminated in accordance with SECTION 12, continuing to December 31, 2006 and 
shall be automatically renewed for additional successive one (1) year terms 
unless either Party provides written notification to the other Party of its 
intention not to renew at least six (6) months prior to the termination date. 

2.   DISTRIBUTOR APPOINTMENT. 

     2.1  Appointment.  Subject to the terms and conditions set out in this 
Agreement, Heska hereby appoints Novartis as its exclusive distributor in 
Canada during the Term to promote, market and sell the Products for use by 
veterinarians. 

     2.2  No Sales Outside Canada.  Other than pursuant to other 
distribution agreements for other territories with Heska, Novartis shall not 
(a) seek customers outside of Canada, (b) establish distribution points 
outside of Canada, nor (c) sell the Products to any distributor or reseller 
which Novartis reasonably understands will sell the Products outside of 
Canada. 

     2.3  No Limit on Price.  Notwithstanding SECTION 2.4, Novartis has the 
unrestricted right to unilaterally determine the prices at which it resells 
the Products which it purchases hereunder.  No Heska representative has the 
authority to require or suggest that Novartis charge a particular resale 
price for the Products which it purchases hereunder. 

     2.4  Initial Marketing Plan; Product Schedule. 

          (a)  Initial Period.  At least six months prior to the projected 
Commercial Release of each Product (or, if later, on or prior to the date on 
which such Product becomes a Product hereunder), Novartis will provide to 
Heska. a draft marketing plan (the "MARKETING PLAN") for such Product for 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
the remainder of the initial calendar year and, if less than nine months 
remains in such calendar year, the next succeeding calendar year (the 
"INITIAL PERIOD").  The Marketing Plan shall specify in reasonable detail 
Novartis' marketing plans for such Product and shall include for the Initial 
Period Novartis' anticipated sales price of the Product and goals for the 
Product based on its good faith sales estimates.  In addition, the Parties 
will finalize any remaining terms for such Product on SCHEDULE A (a "PRODUCT 
SCHEDULE"). 

          (b)  Subsequent Periods.  For each Period after the Initial Period, 
Novartis will provide to Heska a revised Marketing Plan.  Each such plan shall 
be delivered by November 1 of the year prior to the start of such Period. 

     2.5  Competitive Products.  Novartis hereby represents and agrees that 
neither it nor any of its Affiliates sell nor will sell during the Term, any 
Competitive Products in Canada. This representation will be deemed restated as 
of the date any item becomes a Product as provided in SECTION 6.2. 

3.   SALES. 

     3.1  Orders.  Novartis shall place orders for Products consistent with 
the binding portion of the forecasts as set forth in SECTION 5.4.  All 
orders shall be initiated by written purchase order to Heska.  Orders shall 
not be binding upon Heska unless and until expressly accepted by Heska in 
writing or by shipping Product in accordance with the order.  Heska shall 
endeavor to accept or reject all orders within five (5) business days of 
receipt.  No partial shipment of an order shall constitute the acceptance of 
the entire order, absent the written acceptance of such entire order. 

     3.2  Shipping.  Anticipated shipment dates shall be as specified in 
Heska's written acceptance of the order.  Heska shall use its commercially 
reasonable efforts to meet acknowledged shipment dates; however, Heska shall 
not be liable for any damages resulting from its failure to meet such 
shipment dates, even if Heska has been advised of the possibility of such 
damages.  Novartis shall select the common carrier and method of shipment. 
Novartis shall be responsible for arranging the exporting and importing of 
all Products ordered under this Agreement.  Risk of loss or damage shall 
pass to Novartis on delivery of the Products by Heska to a common carrier. 
All Products in each order may be shipped only to a single destination. 

     3.3  Cancellation/Rescheduling.  Novartis may not cancel purchase 
orders for Products which have been formally accepted by Heska.  Novartis 
shall be entitled to reschedule an accepted purchase order one time without 
penalty; provided that such rescheduling is requested at least fifteen (15) 
days prior to the scheduled shipment date and the purchase order is 
rescheduled to a date no more than thirty (30) days beyond the originally 
scheduled shipment date. 

     3.4  Minimum Expiration Date.  Heska agrees that the stated expiration 
date of each Product shall be at least the respective Minimum Expiration 
Date after the scheduled shipment date of the related order.  The Minimum 
Expiration Date for each Product is indicated in Schedule A.  If any order 
is rescheduled by Novartis such commitment regarding the Minimum Expiration 
Date shall be based on the original scheduled shipment date, not the 
rescheduled date. Heska shall use its best efforts to ship the most recent 
lot of Product to Novartis. 

     3.5  Rejection of Products.  A Product shall be deemed accepted if not 
rejected within thirty (30) days after receipt by Novartis or, if earlier, 
shipment by Novartis to its customer.  The sole basis for rejection shall be 
the failure of the product to conform to the Technical Specifications as set 
forth in Schedule A.  Heska shall replace such a defective product, at 
Heska's cost, with equivalent unit(s) of the same Product and shall 
reimburse Novartis for reasonable costs realized by Novartis for destroying 
defective product. 

4.   PRICES AND PAYMENT. 

     4.1  Prices.  Prices for each Product shall be as set forth in Schedule 
A. 

     4.2  Adjustments. 

          (a)  With respect to any Product, if at any time after the first 
full calendar year of sales of the Product in Canada, the Average Rate 
(defined below) differs from the then current Base Rate by more than [  ***  ]% 
then the Price for such Product shall be adjusted.  Under such adjustment, 
the Price shall be the Original Dollar Price (defined below) for such 
Product converted into Canadian Dollars using such Average Rate.  Following 
such adjustment, such Average Rate shall become the Base Rate for all future 
calculations and all Product Schedules will be appropriately adjusted. 
"AVERAGE RATE" means the exchange rate of Canadian dollars to United States 
dollars [            ***               ].  "ORIGINAL DOLLAR PRICE" shall mean 
the Price for such Product (prior to adjustment) expressed in United States 
dollars using the Base Rate (prior to adjustment) as the rate of exchange. 

          (b)  With respect to any Product, after the first full calendar 
year of sales of the Product in Canada, Heska can implement an annual price 
increase/decrease equal to the percentage increase/decrease in its 
documented manufacturing costs over then prevailing prices. Heska shall 
provide notice to Novartis of such price increase/decrease no later than 
November 30 with respect to an increase/decrease for the following year.  In 
no case shall price increases be higher than the Canadian Consumer Price 
Index (CPI). 

     4.3  Prices.  The Prices are FOB, Diamond Animal Health, Des Moines, 
Iowa.  The Prices do not include the costs of shipping and insurance and 
sales, use, VAT, excise, withholding or similar taxes, all of which shall be 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
the obligation of Novartis. 

     4.4  Payment.  Payment for Products shall be due in full thirty (30) 
days from the receipt of goods by Novartis.  All payments hereunder shall be 
made in immediately available funds in Canadian dollars by wire transfer to 
the account from time to time specified by Heska.  Amounts not paid when due 
are subject to a monthly charge at the rate of one and one-half percent 
(1-1/2%) per month, or the maximum rate permitted by law whichever is less. 

*** Confidential Treatment Requested 

5.   NOVARTIS OBLIGATIONS. 

     5.1  Sales and Product Support.  Novartis agrees to use reasonable 
commercial efforts to develop, promote, support and sell the Products in Canada. 
Such activities shall include, but are not limited to, (a) development of 
marketing support materials such as sales brochures, journal advertisements, 
sales aids, technical bulletins, slide presentations and other related 
supportive documentation, Heska to provide to Novartis one printed and one 
electronic copy of all USA advertising and support materials including slides, 
CD Roms , films etc. (b) ensuring sales personnel detail the Products to 
distributors, veterinarians and other interested parties, (c) organizing and 
sponsoring seminars and meetings with distributors, veterinarians and other 
interested parties, (d) actively participating in trade shows, including 
prominently displaying and promoting the Products, and (e) other activities 
deemed appropriate for the commercial success of the Products.  Heska will 
provide Novartis personnel, at no charge, reasonable amounts of training 
regarding the Products at Novartis's Sales meeting at one location in 
Canada.  Novartis will maintain throughout Canada customer service phone 
support for the Products for its distributors and veterinarians.  Heska will 
provide back-up telephone customer support only to Novartis.  Novartis shall 
contact Heska immediately regarding any material complaints or reports of 
material adverse experiences regarding use of the Products. 

     5.2  Approvals.  No later than promptly following the Effective Date, 
Novartis will inform Heska of any legal, administrative or regulatory 
requirements in Canada with which Heska or Novartis must or should comply in 
connection with this Agreement or the performance by Novartis of the 
marketing or distribution of any Product (collectively, the "APPROVALS"). 
Novartis will comply with all applicable laws in connection with performing 
its rights and obligations under this Agreement, including obtaining, prior 
to offering and reselling any Product, all applicable Approvals required for 
import, storage, distribution, and sales (Application for permit to import 
Veterinary Biologics into Canada, CFIA-1493).  Novartis will maintain the 
Import Approvals throughout the Term at its own expense.  Heska will 
provide, at no cost to Novartis, reasonable assistance in connection with 
obtaining the Approvals, including providing Novartis such data, samples and 
other information and materials as are in Heska's possession.  Novartis will 
periodically, and in any event promptly following Heska's request, provide 
Heska reasonable information regarding the status of all Approvals.  Heska 
will be responsible for providing to the Canadian Food Inspection Agency all 
information required from the manufacturer of the products including 
labeling provided by Novartis (Veterinary Biologics Information Form, 
CFIA-1503).  Heska shall notify Novartis of any U.S. regulatory changes that 
significantly impact any of the Products. 

     5.3  Inventory and Sales Reports.  Novartis will furnish to Heska 
inventory and sales reports by the 10th day of the month following each 
calendar quarter.  Such inventory reports will include, at a minimum, with 
respect to all inventory on hand at the end of the prior calendar quarter: 
Product number, quantity, and expiration dates.  Such sales reports will 
include, at a minimum, with respect to sales made during the prior calendar 
quarter: Product number, quantity and Novartis' weighted average sales price 
and the range of sales prices. 

     5.4  Forecasts.  At least six months prior to the calendar quarter in 
which Commercial Release of the first Product is projected to occur and, 
thereafter, at least sixty days prior to the beginning of each calendar 
quarter, Novartis will furnish Heska with a forecast of Novartis' projected 
Product requirements for the next succeeding 4 calendar quarters.  Each such 
forecast shall be binding on Novartis only if covered by the applicable 
purchase order (Section 3) for the first calendar quarter of such forecasted 
period.  Each such forecast will specify the projected requirements for each 
Product by month, except that it shall be broken out by requested shipping 
dates for the first calendar quarter of such forecast. 

     5.5  Approval of Promotional Materials.  Novartis will submit to Heska 
for approval prior to use copies (with translations) of all new 
advertisements and other promotional materials, including catalog 
descriptions, involving the Products prepared by or for Novartis in 
connection with the Products.  If Heska fails to reject such materials 
within two weeks of receipt, then Heska will be deemed to have approved such 
materials. 

     5.6  Certain Practices.  Novartis agrees to not directly or indirectly 
offer, pay, promise to pay, or authorize the payment of money or anything of 
value to any governmental official or representative for the purpose of 
influencing such persons' decisions or actions regarding the Products. 

     5.7  No Modifications to Product.  Unless otherwise agreed by Heska in 
writing, Novartis will not (a) sell Products other than in original, 
unmodified, and unused condition, (b) remove, obscure or modify any label or 
other indication of patent, any trademark or other intellectual property 
rights on the Products, (c) add any label or mark to any Product, nor (d) 
promote any Product under any name or mark other than the names and 
trademarks provided by Heska. 

     5.8  Minimum Purchase Requirement.  Novartis shall purchase the Minimum 

 
 
 
 
 
 
 
 
 
 
 
Purchase Requirement with respect to each Product for each applicable period 
as set out in Schedule A which may be modified at least thirty (30) days 
prior to the upcoming calendar year upon mutual agreement of the Parties. 

6.   PRODUCT DISCONTINUANCE; NEW PRODUCTS. 

     6.1   Product Discontinuance.  Heska shall have the right, without 
liability to Novartis, to discontinue the manufacture or sale in Canada of 
any Product covered by this Agreement. Heska shall endeavor to notify 
Novartis as soon as practicable prior to such discontinuance no later than 
sixty (60) days prior to discontinuance. 

     6.2   New Products.  Heska agrees that from time to time it may offer 
Novartis the first right to purchase for resale in Canada, other Heska drug, 
vaccine and point of care diagnostic products, except for any such 
product(s) for which Heska has identified a worldwide (with the possible 
exception of the United States) partner.  Such purchase right shall be on 
the terms set forth in this Agreement as modified in writing by the Parties. 
Upon agreement, the affected product shall become a Product hereunder and 
the Parties shall complete and execute a Product Schedule for such Product. 
Heska and Novartis further agree to complete and execute a Product Schedule 
for Solo Step(TM) CH Cassettes, Solo Step(TM) CH Batch Test Strips, and 
Heska's IgE point of care screen ("Pending New Products") within one hundred 
twenty (120) days of the Effective Date of this Agreement.  Should such a 
Product Schedule for any of these Pending New Products not be executed within 
such one hundred twenty (120) day period then Heska shall have the right to 
offer any such Pending New Product to any third party, but at substantially 
no better terms than were offered to Novartis, unless Novartis declines such 
terms. 

7.   INTELLECTUAL PROPERTY INFRINGEMENT INDEMNIFICATION. 

     7.1  Indemnity.  Heska will defend, at its own expense, any claim, suit 
or proceeding brought against Novartis to the extent it is based upon a 
claim that any Product sold pursuant to this Agreement infringes upon any 
presently issued patent, or misappropriates any trade secret, of any third 
party.  Novartis agrees that it shall promptly notify Heska in writing of 
any such claim or action and give Heska full information and assistance in 
connection therewith.  Heska shall have the sole right to control the 
defense of any such claim or action and the sole right to settle or 
compromise any such claim or action.  If Novartis complies with the 
provisions hereof, Heska will pay all damages, costs and expenses finally 
awarded to third parties against Novartis in such action. If a Product is, 
or in Heska's opinion might be, held to infringe as set forth above, Heska 
may, at its option replace or modify such Product so as to avoid 
infringement, or procure the right for Novartis to continue the use and 
resale of such Product.  If neither of such alternatives is, in Heska's 
opinion, commercially reasonable, the infringing Product shall be returned 
to Heska and Heska's sole liability, in addition to its obligation to 
reimburse awarded damages, costs and expenses as set forth above, shall be 
to refund the amounts paid to Heska for such Products by Novartis. 

     7.2  Limitations.  Heska will have no liability for any claim of 
infringement arising as a result of Novartis' use or sale of a Product in 
combination with any items not supplied by Heska or any modification of a 
Product by Novartis or third parties. 

     7.3  Entire Liability.  THE FOREGOING STATES THE ENTIRE LIABILITY OF 
HESKA TO NOVARTIS OR ANY PURCHASER OF PRODUCTS CONCERNING INFRINGEMENT OF 
INTELLECTUAL PROPERTY RIGHTS, INCLUDING BUT NOT LIMITED TO, PATENT, 
COPYRIGHT, TRADEMARK AND TRADE SECRET RIGHTS. 

8.   SUITABILITY/LIABILITY. 

     8.1  Express Remedies.  The express remedies set forth in this 
Agreement are in lieu of all obligations or liabilities on the part of Heska 
for damages resulting from breach of warranty, breach of contract, 
negligence or on any other legal theory. 

     8.2  No Consequential Damages, Etc.  IN NO EVENT SHALL HESKA BE LIABLE 
FOR COSTS OF PROCUREMENT OF SUBSTITUTE PRODUCTS OR SERVICES, NOR WILL EITHER 
PARTY BE LIABLE FOR LOST PROFITS, OR ANY OTHER SPECIAL, INDIRECT, 
CONSEQUENTIAL OR INCIDENTAL DAMAGES, HOWEVER CAUSED AND ON ANY THEORY OF 
LIABILITY, ARISING OUT OF OR RELATING TO THIS AGREEMENT, ANY REPRESENTATION 
OR WARRANTY HEREUNDER, OR RESULTING FROM THE SALE OF PRODUCTS OR SERVICES BY 
NOVARTIS OR RESALE OR USE BY ANY DISTRIBUTOR, END-USER OR TRANSFEREE OF SUCH 
PRODUCTS. THIS LIMITATION SHALL APPLY EVEN IF A PARTY HAS BEEN ADVISED OF 
THE POSSIBILITY OF SUCH DAMAGES, AND NOTWITHSTANDING ANY FAILURE OF 
ESSENTIAL PURPOSE OF ANY LIMITED REMEDY.  The limitations in this section 
shall not limit the obligations of the Parties under Sections 7, 8.4, 8.5 
AND 11 of this Agreement. 

     8.3  No Prospective Profits.  Each of Heska and Novartis acknowledges 
that it is acting independently in connection with any actions taken in 
connection with this Agreement, including any investments in personnel, 
facilities, and marketing activities undertaken hereunder, and is not 
relying on any express or implied representation or promise from the other 
that this Agreement will continue beyond the Term or will not be terminated 
in accordance with its terms.  As a result, neither Heska nor Novartis 
shall, by reason of the termination of this Agreement under any 
circumstances be liable to the other for compensation, reimbursement or 
damages on account of the loss of prospective profits on anticipated sales, 
or on account of expenditures, investments, leases or commitments, in 
connection with the business or goodwill of Heska or Novartis, or otherwise. 

     8.4  General Indemnity by Heska.  Heska will defend, at its own 
expense, any claim, suit or proceeding brought against Novartis to the 
extent it is based upon a claim that any Product sold pursuant to this 

 
 
 
 
 
 
 
 
 
 
 
 
Agreement is defective.  Novartis agrees that it shall promptly notify Heska 
in writing of any such claim or action and give Heska full information and 
assistance in connection therewith.  Heska shall have the sole right to 
control the defense of any such claim or action and the sole right to settle 
or compromise any such claim or action.  If Novartis complies with the 
provisions hereof, Heska will pay all damages, costs and expenses finally 
awarded to third parties against Novartis in such action.  If any Product 
unit is, or in Heska's opinion might be, defective, Heska may, at its 
option, replace such unit or request the return of such unit and refund the 
amount paid for such unit by Novartis.  Heska shall have no liability 
hereunder to the extent any such defect was caused by Novartis' or its 
employees' acts or omissions. 

     8.5  General Indemnity by Novartis.  Novartis agrees to indemnify and 
hold Heska harmless from and against all damages, costs and expenses arising 
with respect to the sale, distribution or use of any Product, to the extent 
caused by any act or omission by Novartis.  Without limiting the generality 
of the foregoing, Novartis agrees to indemnify and hold Heska harmless from 
and against all damages, costs and expenses to the extent caused by 
Novartis' sale of any Product in violation of any regulatory requirements in 
Canada or into any jurisdiction outside of Canada. 

9.   TRADEMARKS. 

     9.1  Limited Trademark License.  Subject to the next succeeding 
sentence, Heska grants to Novartis a limited license to use during the Term, 
for proper purposes in connection with the promotion and sale of the 
Products on a non-exclusive basis, Heska's name and logo and the other 
trademarks used by Heska from time to time with respect to the Products 
(collectively, the "TRADEMARKS"). 

     9.2  Novartis's Use.  Novartis's use of the Trademarks shall be in 
accordance with applicable trademark law and Heska's policies regarding 
advertising and trademark usage as established and amended from time to 
time.  Novartis shall include all applicable Trademarks in any literature, 
promotional materials or advertising which it produces or distributes 
concerning the Products.  Novartis will not use any such Trademarks other 
than with respect to the direct promotion of the Products. 

     9.3  Ownership of Trademarks.  Novartis agrees that the Trademarks are 
and will remain the sole property of Heska and agrees not to do anything 
inconsistent with that ownership or to contest ownership of the Trademarks. 
Novartis agrees to always identify the Trademarks as being the property of 
Heska.  Novartis also agrees that all use of the Trademarks by Novartis will 
inure to the benefit of, and be on behalf of, Heska. 

10.  PRODUCT MATERIALS; WARRANTY; MANUFACTURING QUALITY; DEFECTIVE BATCH. 

     10.1 Product Materials.  Novartis may not make any representations or 
warranties regarding a Product in addition to or different from those 
specified by Heska in the applicable Product documentation and any 
representations or warranties made by Novartis with respect to the Products 
shall contain the same limitations and disclaimers as are included by Heska 
in such documentation. 

     10.2 Exclusive Warranty.  HESKA HEREBY REPRESENTS AND WARRANTS THAT 
EACH PRODUCT WILL MEET ITS RESPECTIVE SPECIFICATIONS SET FORTH IN THE 
APPLICABLE PRODUCT SCHEDULE IN ALL MATERIAL RESPECTS.  SUCH WARRANTY IS IN 
LIEU OF, AND HESKA DISCLAIMS, ALL OTHER WARRANTIES, EXPRESS OR IMPLIED, 
INCLUDING ANY WARRANTY OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE 
AND NONINFRINGEMENT, OR ARISING FROM THE COURSE OF DEALING BETWEEN THE 
PARTIES OR USAGE OF TRADE. 

     10.3 Manufacturing Quality; Defective Batch.  The Products sold to 
Novartis will be manufactured by Heska using the same quality assurance 
procedures as it uses for Product units sold directly by Heska outside of 
Canada.  If Heska confirms that any Product unit contains any material 
defect which, based on the nature of the defect, is reasonably likely to be 
present in other Product units from the same batch, then Heska shall 
exchange such defective units at Heska's expense, for other units of the 
same Product and shall reimburse Novartis for reasonable costs realized by 
Novartis for destroying defective product. 

11.  CONFIDENTIAL INFORMATION. 

Neither Party shall use for any purpose, other than as contemplated by this 
Agreement, or divulge to any third party, any trade secrets, processes, 
techniques, designs, know how or other confidential information provided to 
such Party by the other.  Notwithstanding the foregoing, these 
confidentiality provisions shall not apply to any information: (a) which is 
independently developed by the receiving Party or its Affiliates or lawfully 
received free of restriction from another source having the right to so 
furnish such information; (b) after it has become generally available to the 
public without breach of this Agreement by the receiving Party or its 
Affiliates; (c) which at the time of disclosure to the receiving Party was 
known to such Party or its Affiliates free of restriction; or (d) which and 
to the extent the receiving Party is required to disclose pursuant to law, 
regulations, or an order of a court of competent jurisdiction, provided that 
the disclosing Party shall have been afforded a reasonable opportunity to 
limit such disclosure.  In addition to the above, subject to disclosure as 
required under the foregoing CLAUSE (D), the Parties shall maintain in 
confidence and not divulge to any third party the terms of this Agreement or 
any Product Schedule. 

12.  TERMINATION PROVISIONS. 

     12.1 Termination for Cause.  Either Party shall have the right to 
terminate this Agreement prior to the end of the Term by notice immediately 

 
 
 
 
 
 
 
 
 
 
 
 
 
if: 

          (a)  Breach.  The other Party commits any material breach of this 
Agreement which has not been remedied, or remedy has not been commenced, 
within ninety (90) days of notice thereof; or 

          (b)  Insolvency.  The other Party enters into liquidation or 
reorganization, whether compulsory or voluntary, or has a receiver appointed 
as to all or a substantial part of its assets, or takes or suffers any 
similar action in consequence of debt. 

     12.2 Termination Due to Failure to Make Minimum Purchases.  Heska shall 
have the right to terminate this Agreement with respect to any Product if 
Novartis fails in any Period to achieve the Minimum Purchase Requirement for 
such Product in such Period (unless such failure is due to Heska's failure 
to deliver Products in accordance with accepted purchase orders). 

     12.3 Effect of Termination as to Any Product.  Upon termination of this 
Agreement as to any Product as provided in SECTION 12.2: 

          (a)  Termination of Licenses.  Except as expressly provided in 
this SECTION 12, all rights and licenses granted to Novartis under this 
Agreement for such Product and the related Trademarks shall immediately 
terminate; provided, that, subject to Heska's rights under CLAUSE (B) below, 
Novartis may sell on a nonexclusive basis but otherwise on the terms set 
forth in this Agreement its remaining inventory of such Product for a period 
of up to ninety (90) days following the date of termination; and 

          (b)  Right to Purchase Inventory.  Heska shall have the right (but 
not the obligation) on notice to Novartis from time to time to purchase from 
Novartis all or any portion of such Product in its inventory at the time of 
such termination for credit against outstanding invoices, or for cash refund 
to the extent there are no invoices then outstanding.  Any credit or refund 
due Novartis for such Product shall be equal to the purchase price of the 
Product, less any discounts or credits previously received. 

     12.4 Termination Due to Acquisition.  Heska shall have the right to 
terminate this agreement upon three (3) months written notice to Novartis 
should Heska be acquired by a third party, in which case Heska will honor 
all purchase orders accepted as of the notice date which have not been 
filled, and Novartis shall be able to sell any Products in inventory or the 
subject of such purchase orders for a ninety (90) day period following such 
termination, provided, however, that Novartis shall pay royalties and render 
reports to Heska thereon in the manner specified herein. 

     12.5 Effect of Termination of Agreement.  Upon expiration or 
termination of this Agreement for any reason: 

          (a)  Termination of Licenses.  Except as expressly provided in 
this SECTION 12, all rights and licenses granted to Novartis under this 
Agreement shall immediately terminate; provided, that, unless this Agreement 
is terminated by Heska, (i) Heska shall honor all accepted purchase orders 
providing for delivery within 30 days of the date of termination and for 
which Novartis pays in full prior to shipment, and (ii) Novartis may sell on 
a nonexclusive basis but otherwise on the terms set forth in this Agreement 
its remaining inventory of Products for a period of up to one hundred and 
eighty (180) days following the date of termination, subject to Heska's 
rights under CLAUSE (B) below; 

          (b)  Right to Purchase Inventory.  Heska shall have the right (but 
not the obligation) on notice to Novartis from time to time to purchase from 
Novartis all or any portion of the Products in its inventory at the time of 
such expiration or termination for credit against outstanding invoices, or 
for cash refund to the extent there are no invoices then outstanding.  Any 
credit or refund due Novartis for such Product shall be equal to the 
purchase price of the Product, less any discounts or credits previously 
received; and 

          (c)  Confidential Information.  Each Party shall return all copies 
of the other Party's confidential information which remain in such Party's 
possession or under its control. 

     12.6 Survival. The provisions of SECTIONS 1, 4, 7, 8, 10, 11, 12 AND 13 
shall survive any termination or expiration of this Agreement. 

13.  GENERAL. 

     13.1 No Other Agreements.  All previous agreements and arrangements (if 
any) made by Heska and Novartis and relating to the subject matter hereof are 
hereby superseded.  This Agreement embodies the entire understanding of the 
Parties.  There are no promises, terms, conditions or obligations, oral or 
written, express or implied, other than those contained in this Agreement.  This 
Agreement shall supersede any provision of any purchase order submitted by 
Novartis for Products during the Term, notwithstanding any provision in such 
purchase order to the contrary.  This Agreement may only be amended by a writing 
signed by the Parties. 

     13.2 Notices.  Any notice required to be given hereunder shall be in 
writing and may be given by facsimile transmission (confirmed by mail), 
personal delivery (including by professional courier), or mailing (by first 
class receipted prepaid mail) to the respective address or facsimile number 
set forth below, or to such other address or facsimile number as such Party 
may have notified the other pursuant to this Section.  In the case of 
facsimile transmission or personal delivery, such notice shall be deemed to 
have been given upon the date of such transmission or delivery if delivered 
during normal business hours, otherwise it shall be deemed received the next 
business day.  In the case of mailing, such notice shall be deemed to have 
been given seven days after such mailing. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Heska:                            Novartis: 

Heska Corporation                 Novartis Animal Health Canada Inc 
1613 Prospect Parkway             2233 Argentia Road, Suite 200 East 
Fort Collins, CO 80525            Mississauga, Ontario L5N 2X7 
Attn: Chief Executive Officer     Canada 
Telephone: 970-493-7272           Attn: President 
Telecopier: 970-484-9505 
cc: Executive Vice President, 
Intellectual Property and 
Business Development 

Telecopier: 970-491-9976 

     13.3 Governing Law.  The Parties hereby agree that their rights and 
obligations under this Agreement will not be governed by the United Nations 
Conventions on Contracts for the International Sale of Goods, the 
application of which is expressly excluded.  Rather, this Agreement shall be 
governed by and construed in accordance with the laws of the State of 
Colorado, without regard to its provisions concerning the applicability of 
the laws of other jurisdictions. 

     13.4 No Agency.  Nothing in this Agreement or any other document or 
agreement between the Parties shall constitute or be deemed to constitute a 
partnership between the Parties. The relationship between Heska and Novartis 
shall be that of seller and buyer. Novartis, its officers, agents and 
employees, shall under no circumstances be considered the agents, employees 
or representatives of Heska.  Neither Party shall have the right to enter 
into any contracts or binding commitments in the name of or on behalf of the 
other Party in any respect whatsoever. 

     13.5 Assignment.  Neither party may assign any of its rights or 
obligations hereunder, whether voluntarily or by operation of law, without 
the prior written consent of the other party (which may not be withheld 
unreasonably, except that either Party may make such assignment to a 
partner, subsidiary or entity otherwise controlling, controlled by or under 
control with such Party, or to an entity acquiring all or substantially all 
relevant assets of a Party to which this Agreement pertains.  Subject to the 
foregoing, this Agreement will inure to the benefit of and be binding upon 
the successors and assigns of the Parties. 

     13.6 Construction.  This Agreement is the result of negotiations among, and 
has been reviewed by, Heska and Novartis and their respective counsel. 
Accordingly, this Agreement shall be deemed to be the product of each Party 
hereto, and no ambiguity shall be construed in favor of or against Heska or 
Novartis. 

     13.7 Headings; Plural Terms; Other Interpretive Provisions.  Headings 
and captions used to introduce Sections of this Agreement are only for 
convenience and have no legal significance.  All terms defined in this 
Agreement or any exhibit in the singular form shall have comparable meanings 
when used in the plural form and vice versa.  References in this Agreement 
to "Recitals," "Sections" and "Schedules" are to recitals, sections and 
schedules herein and hereto unless otherwise indicated.  The words "include" 
and "including" and words of similar import when used in this Agreement or 
in any exhibit shall not be construed to be limiting or exclusive.  The word 
"or" when used in this Agreement or in any schedule shall mean either or 
both. 

     13.8 Force Maieure Events.  Neither Party shall be liable for any 
failure to perform any of its obligations hereunder (other than the payment 
of money) which results from an act of God, the elements, fire, flood, 
component shortages, a force majeure event, riot, insurrection, industrial 
dispute, accident, war, embargoes, legal restrictions or any other cause 
beyond the control of the Party. 

     13.9 Attorneys' Fees.  In any litigation, arbitration or court 
proceeding between the Parties with respect to this Agreement, the 
prevailing Party shall be entitled to recover, in addition to any other 
amounts awarded, attorneys' fees and all costs of proceedings incurred in 
enforcing this Agreement. 

     13.10      Arbitration.  If a dispute or disagreement (a "DISPUTE") 
arises between the Parties in connection with this Agreement, then the 
Dispute will be finally settled by binding arbitration to be conducted in 
English in not sure why this is proposed ... suggest Chicago under the 
International Chamber of Commerce Rules of Conciliation and Arbitration then 
prevailing by one arbitrator appointed in accordance with those rules.  The 
arbitrator shall be chosen from a panel of arbitrators knowledgeable in the 
companion animal health care industry.  The arbitrator will apply the law 
specified in SECTION 13.3 to the merits of the Dispute. The decision of the 
arbitrator shall be final, conclusive and binding on the Parties to the 
arbitration. 

Judgment on the award rendered by the arbitrator may be entered in any court 
having jurisdiction thereof. The arbitrator may grant permanent injunctions 
or other relief in such dispute or claim; provided that the arbitrator may 
not grant licenses to any intellectual property owned by either Party nor 
may the arbitrator award punitive damages.  Notwithstanding the foregoing, 
without breach of this arbitration provision either Party may apply to any 
appropriate court for temporary injunctive relief. 

     IN WITNESS WHEREOF, the Parties have executed this Agreement as of the 
Effective 
Date. 

HESKA CORPORATION                      NOVARTIS ANIMAL HEALTH CANADA, INC. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
By:  /s/ CAROL TALKINGTON VERSER       By:  /s/ BYRON E. BEELER 
   -------------------------------        ----------------------- 
Name: Carol Talkington Verser, Ph.D.   Name:  Byron E. Beeler 
Title:  Executive Vice President,              Title: President 
Intellectual Property and Business 
Development 
                                       By:  /s/ DR. VIC PARKS 
                                          ----------------------- 
                                       Name:  Dr. Vic Parks 
                                       Title:  VP, Companion Animal Business 

                                   SCHEDULE A 
                                       TO 
                        EXCLUSIVE DISTRIBUTION AGREEMENT 

                                 PRODUCT SCHEDULE 

This Product Schedule shall apply to the Period commencing February 14, 2001. 
Heska and Novartis hereby agree that until revised, the following terms shall 
apply to the specified Product and shall supercede all prior Product Schedules 
for such Product: 

A. PRODUCT: Flu Avert(TM) I.N. Vaccine 

PRICE: $[***] CANADIAN FOR 1OX PACKAGE ("UNIT"), FOB, DIAMOND ANIMAL HEALTH, 
DES MOINES, IOWA 

ORIGINAL US $ PRICE (SEE 4.2): $ [*** ] US 

MIN. PURCHASE REQUIREMENT: 

FIRST (1ST) YEAR                        [*** ] UNITS 

SECOND (2ND) AND SUBSEQUENT YEARS       [*** ] UNITS 

PRODUCT INFORMATION: 

Technical Specifications: 

     Clear plastic tray with ten (10) one-dose (1-dose) vials of lyophilized 
Equine Influenza Vaccine; ten (10) one-dose (1-dose) vials containing one 
milliliter (1 ml) of liquid diluent and 10 nasal applicators.  Tray will have 
clear plastic lid with printed card label. 

Product Packaging: 

     Finished trays are shrink-wrapped.  All trays are placed in corregated 
overshippers and will be shipped within coolers or refrigerated trucks. 

Minimum Expiration Date: 

     Twelve (12) months from shipment date; eighteen (18) months from 
manufacture date. 

*** Confidential Treatment Requested 

                               AMENDMENT NO. 1 TO 
                        EXCLUSIVE DISTRIBUTION AGREEMENT 

This Amendment No. I modifies the Exclusive Distribution Agreement dated 
February 14, 2001, between Heska Corporation and Novartis Animal Health Canada, 
Inc. ("Original Agreement"). 

1.   Product Discontinuance; New Products:  Section 6.2 New Products, of the 
     Original Agreement is hereby modified to extend the date to complete 
     and execute a Product Schedule for Solo Step CH Cassettes, Solo 
     Step(TM) CH Batch Test Strips and Heska's IgE point of care screen 
     ("Pending New Products") from June 14, 2001 to October 14, 2001. 

2.   No Other Changes.  Except as expressly modified by this Amendment, all 
     provisions of the Original Agreement shall remain in full force and 
     effect. 

     IN WITNESS WHEREOF, this Amendment has been executed by the duly authorized 
representatives of the parties. 

SIGNED: 

Heska Corporation                            Novartis Animal Health Canada, Inc. 

By:  /s/ CAROL TALKINGTON VERSER             By:  /s/ BYRON E. BEELER 
   -----------------------------                -------------------------- 
Name:  Carol Talkington Verser, Ph.D.        Name:  Byron E. Beeler 
Title: Executive Vice President, 
       Intellectual Title:  President 
       Property and Business Development 

Date:  July 5, 2001                          Date:  June 25, 2001 

                                        By:  /s/ DR. VIC PARKS 
                                           ------------------------- 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                        Name:  Dr. Vic Parks 
                                        Title: VP, Companion Animal Business 

 
[CONFIDENTIAL TREATMENT REQUESTED.  CONFIDENTIAL PORTIONS OF THIS DOCUMENT 
HAVE BEEN REDACTED AND HAVE BEEN SEPARATELY FILED WITH THE COMMISSION] 

                              AMENDED AND RESTATED 
                             DISTRIBUTION AGREEMENT 

                                     between 

                               HESKA CORPORATION, 
                                   Distributor 

                                       and 

                               i-STAT CORPORATION, 
                                  Manufacturer 

                              AMENDED AND RESTATED 
                             DISTRIBUTION AGREEMENT 

                                     PARTIES 

This Amended and Restated Distribution Agreement (it, together with any 
Schedules and Exhibits, the "Agreement"), between i-STAT Corporation, a 
Delaware corporation having its principal place of business at 104 Windsor 
Center Drive, East Windsor, New Jersey 08520 U.S.A. ("Manufacturer"), and Heska 
Corporation, a Delaware corporation having its principal place of business at 
1613 Prospect Parkway, Fort Collins, Colorado, 80525 U.S.A. ("Distributor"). 

                                    RECITALS 

     Distributor desires to market and distribute Manufacturer's Products to 
the animal health care market and Manufacturer desires to grant Distributor 
such marketing and distribution rights, all on the terms and conditions of this 
Agreement. 

     Manufacturer and Distributor previously executed and delivered that 
certain Distribution Agreement dated as of February 9, 1998 (the "Prior 
Agreement"), which Prior Agreement is hereby amended and restated in its 
entirety by this Agreement. 

                               TERMS OF AGREEMENT 

     1.  APPOINTMENT AND TERRITORY  Subject to the terms and conditions of 
this Agreement, Manufacturer hereby appoints Distributor as its exclusive 
distributor worldwide except for Japan and New Zealand, as its non-exclusive 
distributor in Japan and, commencing July 1, 1999 through the end of the Term, 
as its exclusive distributor in New Zealand (the "Territory"), to distribute, 
market and sell the Products to Customers in the Territory, and Distributor 
accepts such appointment.  "Products" means only the articles listed on 
Schedule 1.1, including the i-STAT analyzers (the "Analyzers") and cartridges 
(the "Cartridges") listed thereon.  Manufacturer agrees that, subject only to 
the prior fights of Abbott Laboratories ("Abbott") under that certain Funded 
Research and Development and License Agreement dated as of August 3, 1998, as 
the same may be amended from time to time, between Manufacturer and Abbott, 
prior to offering any other or new products to any other person for resale in 
the animal health care market, it will first offer Distributor the opportunity 
to negotiate to have such products included as a Product hereunder on such 
terms and conditions as are mutually acceptable to the parties.  "Customer" 
means any animal healthcare organization or animal healthcare individual that 
purchases Products, excluding individuals operating within human healthcare 
institutions.  Manufacturer reserves the right, upon reasonable notice to 
Distributor, to modify any of the Products and their specifications and to 
discontinue sales of any Product.  Recognizing the end use of the Products in 
healthcare, Distributor shall not solicit or sell any Products to Customers or 
other third parties which Distributor has reason to believe will redistribute 
or otherwise direct them for use to classes of customers not contained within 
the Customer class described above, and shall otherwise take all reasonable 
necessary actions to prevent sales of Products to classes of customers known by 
Distributor to be not contained within the Customer class described above. 
Upon request by Manufacturer, if and to the extent Distributor sells Products 
to customers outside the Customer class in violation of the above restrictions, 
Distributor will remit to Manufacturer an amount equal to the difference 
between (i) the amount of Net Sales collected by Distributor from sales of such 
Products and (ii) the Purchase Price paid to Manufacturer for such Products. 
Distributor represents that it is competent under the laws of the Territory to 
enter into this Agreement and to act hereunder. 

     2.   TERMS AND CONDITIONS. 

          2.1.PRICES.  Manufacturer shall sell the Products to Distributor at 
the prices set forth on Schedule 1.1. Manufacturer has the right to modify 
prices as described on Schedule 1.1. 

          2.2.PAYMENT TERMS AND CONDITIONS.  Prices quoted by Manufacturer, 
unless otherwise stated, shall be paid in U.S. Dollars and are freight on board 
(FOB) at Manufacturer's facility in East Windsor, New Jersey, U.S.A.  Legal 
title, control of, right of possession and risk of loss of Products shall pass 
to Distributor upon shipment FOB.  Distributor shall pay for each order within 
the terms stated in Schedule 1.1 by check or wire transfer through a bank 
designated by Manufacturer which shall cover, at Distributor's charge, the 
price of Products in such order.  Distributor shall pay all expenses associated 
with the cost of export packing, carriage to the port of shipment, refrigerated 
freight to the port of destination, customs clearance, warehousing and 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
insurance, including war risk insurance, if applicable, and other costs and 
expenses occurring after the Products are made available to Distributor. 
Distributor shall ensure that Products are shipped, stored and handled in 
accordance with the specifications Manufacturer shall from time to time 
provide.  Manufacturer reserves the right at any time to take legal proceedings 
to recover overdue payments by Distributor. 

          2.3.PLACEMENT OF ORDERS.  Distributor shall place all orders with 
Manufacturer at Manufacturer's principal office.  Manufacturer shall promptly, 
and in any event within five (5) business days, notify Distributor of any 
Purchase Orders (or parts of Purchaser Orders) accepted, rejected, or delayed, 
and the reason for any such rejection or delay.  No Purchase Order shall be 
binding upon Manufacturer until accepted by Manufacturer.  Purchase Orders not 
rejected within five (5) business days shall be deemed accepted.  Distributor 
may not modify any Purchase Orders after acceptance by Manufacturer of such 
Purchase Order without Manufacturer's prior consent.  All Purchase Orders 
should be placed 45 days prior to the requested shipping date from 
Manufacturer.  Products shipped in connection with Purchase Orders placed less 
than 45 days prior to required shipment of product from Manufacturer may not 
have optimum dating. 

          2.4.SUBMISSION OF FORECASTS.  Distributor shall furnish Manufacturer 
with a non-binding forecast for the following quarter 45 days in advance of 
that quarter. 

     3.   RESPONSIBILITIES OF MANUFACTURER. 

          3.1. CATALOGS, BULLETINS.  Manufacturer shall, without charge, 
furnish to Distributor reasonable quantities of technical data and technical 
bulletins adequate to describe the Products in the English language, and in 
other languages to the extent already available.  Distributor may, at its own 
cost, provide a translation of the documents into the local language. 

          3.2. TRAINING.  Manufacturer shall provide follow-up training, as 
mutually agreed by the parties, at Distributor's facility.  In connection with 
such follow-up training, Manufacturer shall pay for its employees' salaries and 
their travel and travel-related expenses, including meals, lodging and other 
living expenses.  For training situations not covered by the above, both Parties 
agree to discuss how to equitably share the travel and related expenses. 

          3.3. INTERFACE TRAINING.  Manufacturer shall assist Distributor with 
ASTM interface training, as to how to interface between a Central Data Station 
at the Customer's site and other computer workstations of the Customer. 

          3.4. PRODUCT SUPPLY.  To the extent Manufacturer is unable to supply 
adequate quantities of Products to fill Distributor's Purchase Orders submitted 
from time to time, and provided that such Purchase Orders are not for 
quantities of Products materially exceeding Distributor's ordinary requirements 
or forecasted needs, the minimum sales Targets and Milestones set forth in 
Section 4.2 hereof shall be adjusted accordingly by the parties. 

     4.   RESPONSIBILITIES OF DISTRIBUTOR. 

          4.1. SALES EFFORTS; MARKETING SUPPORT.  (a) Distributor shall devote 
commercially reasonable efforts to the promotion, sale and servicing of the 
Products to Customers in the Territory.  Distributor shall, at its expense, 
take such commercially reasonable actions as it deems necessary to promote the 
Products, which may include:  (i) including the Products in its appropriate 
catalogs, promotional mailings and like publications; (ii) developing, 
preparing and placing advertising concerning the Products in appropriate media 
or through direct mail; (iii) exhibiting the Products at appropriate trade 
shows and informing Manufacturer at least 30 days in advance of trade shows; 
(iv) conducting appropriate market research as it deems necessary or desirable; 
and (v) rendering other services customarily rendered by a distributor of 
veterinary medical products.  Manufacturer shall have the right to prior review 
and to approve (or not approve) any and all copy, layout or other advertising, 
promotional or other distributed material involving the Products.  Failure to 
object to any materials within fifteen (15) business days of sending shall be 
deemed approval.  Distributor shall discuss strategy and Product positioning 
with Manufacturer and shall use commercially reasonable efforts to market and 
position the Products in accordance with the recommendations of Manufacturer. 

          (b)  In furtherance of the above, for each calendar year during the 
Term, Distributor shall use commercially reasonable efforts to make or commit 
to make Marketing Expenditures (as defined below) in connection with its 
promotion of the Products, which should be approximately five percent (5%) of 
Net Sales (as defined below) of Analyzers for the preceding calendar year. As 
used herein, "Marketing Expenditures" shall include, without limitation, 
amounts spent or committed to be spent (whether internally or externally) on 
promotion of the Products (or any of them) (i) in catalogs, brochures, 
pamphlets, product information sheets and other mailings and publications, (ii) 
in broad or targeted advertising (including the development, preparation and 
cost of placing advertisements), (iii) at trade shows or other formal or 
informal industry or customer gatherings, (iv) by other accepted means employed 
by Distributor or the industry in general, but excluding salaries or 
commissions paid to Distributor's employees.  Notwithstanding the foregoing, in 
the event, Distributor fails to make the Marketing Expenditures set forth above 
in any year during the Term, but reaches the total sales Milestones for such 
year set forth in Section 4.2 below, such failure shall not constitute a breach 
of this Agreement or otherwise entitle Manufacturer to exercise any rights or 
remedies under this Agreement or otherwise.  "Net Sales" for purposes of this 
Agreement shall mean, with respect to any Products (or any of them specifically 
designated for any purpose in this Agreement) sold by Distributor, its 
affiliates and sales agents or distributors, the invoiced sales price of such 
Products billed to independent Customers who are not affiliates of Distributor, 
less (a) credits, allowances, discounts and rebates to, and chargebaeks from 
the account of, such Customers for damaged, rejected, outdated or returned 
product returned in accordance with Distributor's or Manufacturer's policies; 

 
 
 
 
 
 
 
 
 
 
(b) freight and insurance costs incurred in transporting such Products to such 
Customers; (c) quantity, trade and cash discounts and other price reductions 
allowed; (d) discounts, fees and commissions payable to third party sales 
agents or distributors (but not Distributor's employees) with respect to orders 
or sales of such Products; (e) sales, use, value-added and other direct taxes 
incurred; and (f) customs, duties, tariffs surcharges and other governmental 
charges incurred in connection with the exportation or importation of such 
Products.  For purposes of Distributor's obligation to meet its Marketing 
Expenditures goal set forth above, Net Sales shall be measured by reference to 
sales of Analyzers only. 

          4.2. SALES TARGETS AND MILESTONES.  The tables below set forth sales 
targets ("Targets") and sales milestones ("Milestones") for Purchase Orders 
submitted by Distributor.  The parties acknowledge that it is their goal that 
Distributor will take delivery of or schedule delivery within 30 days of the 
end of the periods referenced below of the number of Analyzers and the number 
of Cartridges set forth below under the caption "Milestones," in the aggregate, 
for sales by Distributor in each of North America and the remainder of the 
Territory outside of North America during the periods referenced, and 
Distributor shall use reasonable commercial efforts to achieve such Milestones. 
For purposes of determining achievement of Milestones, monthly total Purchase 
Orders for each of the last three months of the year cannot exceed [  ***  ]% of 
the monthly average for Purchase Orders for the previous six months. 

(numbers shown represent units of products ordered) 

TARGETS                   1999     2000      2001 
- --------------------    -------   -------   ------- 
US 
- ------------- 
    Analyzers           [ *** ]   [ *** ]    [ *** ] 
    Cartridges          [ *** ]   [ *** ]    [ *** ] 
International 
- ------------- 
    Analyzers           [ *** ]   [ *** ]    [ *** ] 
    Cartridges          [ *** ]   [ *** ]    [ *** ] 
Target Totals 
- ------------- 
    Analyzers           [ *** ]   [ *** ]    [ *** ] 
    Cartridges          [ *** ]   [ *** ]    [ *** ] 

MILESTONES                         2000      2001 
- --------------------              -------   ------- 
US 
- -------------- 
    Analyzers                    [ *** ]    [ *** ] 
    Cartridges                   [ *** ]    [ *** ] 
International 
- -------------- 
    Analyzers                    [ *** ]    [ *** ] 
    Cartridges                   [ *** ]    [ *** ] 
Milestone Totals 
- ---------------- 
    Analyzers                    [ *** ]    [ *** ] 
    Cartridges                   [ *** ]    [ *** ] 

*** Confidential Treatment Requested 

          The parties further agree that (i) the above Targets for all years 
shown are intended to be goals and not minimum purchase obligations and any 
failure to achieve such Targets shall in no event constitute or give rise to a 
breach of this Agreement by Distributor or the exercise of any remedy by 
Manufacturer; (ii) in the event Distributor fails to reach the above Milestones 
in 2000 for either the United States or the rest of the Territory, but 
nonetheless achieves the total Milestone in 2000, Distributor will be deemed to 
have reached the Milestone 2000 for each of the United States and the rest of 
the Territory; and (iii) in the event Distributor fails to reach the Milestones 
in 2000 for either the United States or the rest of the Territory, or both, and 
also fails to achieve the total Milestone in 2000, Manufacturer will have the 
option, exercisable by delivery of written notice to Distributor, to convert 
the distribution rights of Distributor under this Agreement, effective not 
sooner than January 1, 2001, from exclusive to non- exclusive during 2001 in 
the portion of the Territory in which Distributor has failed to achieve its 
2000 Milestones, with Distributor's exclusive distribution rights remaining 
unaffected in the portion of the Territory where Distributor has achieved its 
Milestones in 2000.  In the event Manufacturer exercises its rights set forth 
in (iii) above, Distributor's obligation to make Marketing Expenditures 
pursuant to Section 4.1 above shall terminate and be deemed waived by 
Manufacturer. 

          4.3. MODIFIED AND NEW PRODUCTS.  Distributor shall timely provide 
comprehensive information to its Customers with respect to newly available 
Products, discontinuance of Products and changes in existing Products, 
including, but not limited to, performance specification changes and required 
software upgrades in Analyzers (which may or may not be coupled to specific 
lots of Cartridges).  Distributor shall use commercially reasonable efforts to 
ensure that each Customer in the Territory makes any such performance 
specification changes and software upgrades in a timely manner. 

          4.4. COMPETITIVE PRODUCTS.  In ftutherance of its duties, and in 
recognition of the unique healthcare and related responsibilities in connection 
with the distribution of the Products, during the Term, Distributor shall not 
anywhere in the Territory market or sell any hand held device performing blood 
gas or electrolyte tests currently performed by the Analyzer.  For purposes of 
this Section 4.4, the term "Analyzer" will be amended by the parties from time 
to time to include other categories (such as future tests) added as Products to 

 
 
 
 
 
 
 
 
 
 
this Agreement.  Distributor shall exclusively use Manufacturer's control 
products unless Manufacturer gives prior written approval for substitution. 

          4.5. COMPETENCE OF PERSONNEL.  Distributor shall have an adequate 
number of technically competent personnel for sales and after-sales service of 
the Products.  The number of sales personnel will depend on the market size and 
the market penetration over time. 

          4.6. MARKETING OF THE PRODUCTS IN THE TERRITORY.  Distributor shall 
be informed of Manufacturer's suggested resale prices but shall retain full 
discretion to set resale prices of the Products. 

          4.7. TRAINING OF CUSTOMERS.  Distributor shall, prior to shipment, 
provide to each Customer Product storage and use instructions, and shall 
provide its Customers with adequate training and support within the first two 
months after delivery to a Customer of the first batch of Products. 
Distributor shall use commercially reasonable efforts to ensure that all 
introductory training is made available to the Customer within the first week 
after receipt of Analyzers and Cartridges.  Full use will be made of training 
material and technical information supplied by Manufacturer. 

          4.8. PRODUCT WARRANTY.  Distributor shall provide to Customers 
Manufacturer's standard written limited warranty for all Products.  Distributor 
shall not alter or expand such warranty.  During the term of this Agreement, 
Distributor shall be responsible for providing technical support to Customers 
at its expense and shall assist them without charge in obtaining warranty 
service from Manufacturer.  In addition, at the written request of 
Manufacturer, Distributor shall perform certain warranty repairs during the 
standard warranty period which shall be billed to and paid by Manufacturer at 
mutually agreed upon labor rates. 

          4.9. COMPUTER INTERFACING.  At a Customer's request, during the 
Termof this Agreement, Distributor shall perform all computer interfacing 
activities between Central Data Stations ("CDS") and other computer 
workstations for each of its Customers based upon the ASTM interface provided 
on the CDS. 

          4.10.    INVENTORY.  Distributor shall maintain inventory of the 
Products sufficient to satisfy the reasonably projected needs of its Customers 
in light of order and shipping lead times. 

          4.11.    REGULATORY COMPLIANCE.  Distributor shall advise 
Manufacturer promptly of all Rovemment regulations outside the United States 
affecting the importation, use, sale, record maintenance and disposal of the 
Products and shall be responsible for compliance therewith.  Without limiting 
the foregoing, Distributor shall obtain from competent govemmental authorities 
such import permits, licenses, exemptions from customs duties and governmental 
approvals and consents required in connection with the execution and 
performance of this Agreement.  All governmental permits, registrations, 
licenses, exemptions and consents specifically relating to i- STAT products, 
shall be sought in the name of and shall, at the end of the Term, be the 
exclusive property of Manufacturer.  Distributor shall comply with all 
applicable United States of America and Territory laws, rules and regulations 
and shall not engage in any activity that is illegal under, or would cause 
Manufacturer to be in violation of, any law, decree, rule or regulation in the 
Territory or in the United States of America. 

          4.12.BOOKS AND RECORDS.  Distributor shall maintain books and records 
in keeping with standard industry practice regarding the performance of its 
obligations hereunder and shall retain such records during the Term and for 
three years thereafter. 

          4.13.PROPRIETARY INFORMATION AND TRADE SECRETS.  Neither Party shall 
use for any purpose, other than as contemplated by this Agreement, or divulge 
to any third party, any trade secrets, processes, techniques, designs, know how 
or other confidential information provided to such Party by the other. 
Notwithstanding anything to the contrary provided herein, these confidentiality 
provisions shall not apply to any information:  (a) which is independently 
developed by the receiving Party or its affiliated company or lawfully received 
free of restriction from another source having the right to so furnish such 
information; (b) after it has become generally available to the public without 
breach of this Agreement by the receiving Party or its affiliated company; (c) 
which at the time of disclosure to the receiving Party was known to such Party 
or its affiliated company free of restriction; or (d) which the receiving Party 
is required to disclose pursuant to law, regulations, or an order of a court of 
competent jurisdiction, provided that the disclosing Party shall have been 
afforded a reasonable opportunity to limit such disclosure. 

          4.14.NOTICE OF INFRINGEMENT ACTIVITIES.  Distributor shall notify 
Manufacturer of any actual or suspected infringement or misappropriation of any 
of Manufacturer's patents, copyrights (including its computer software), 
proprietary information or trade and service marks and at Manufacturer's 
expense shall fully cooperate with and assist Manufacturer in any legal action 
that Manufacturer elects to bring to prevent or redress such violations of its 
rights. 

          4.15.CATALOG AND PRODUCT LABELS.  Distributor may affix its label on 
catalogs and Products being distributed by Distributor in the Territory during 
the Term, provided that Manufacturer shall have been provided with a catalog 
and a photograph of each Product with Distributor's label affixed in the same 
manner in which the Products will be distributed.  If Manufacturer shall 
reasonably object to the manner in which such label is affixed, Distributor 
shall promptly cease any such use and change its use to comply with the 
Manufacturers requirements. 

          4.16.REVIEW OF PRACTICES.  Periodically, and at least quarterly, 
Manufacturer and Distributor shall review Distributor's marketing and selling 
strategy, training of Customers, inventory, computer interfacing activities and 

 
 
 
 
 
 
 
 
 
 
 
 
other practices with a view toward maximizing Customer use of and satisfaction 
with the Products. 

     5.   RIGHTS TO PROPERTY OF MANUFACTURER. 

          5.1. MARKS.  Manufacturer hereby authorizes Distributor to use, on a 
nonexclusive basis for the Term, without cost to Distributor other than payment 
for the Products, the trademark "i- STAT" and any other trademarks, service 
marks or trade names used by Manufacturer to identify the Products (the 
"Marks"), solely for Distributor's distribution of Products and related 
performance under this Agreement.  The Marks and the goodwill associated with 
the Marks are the exclusive property of Manufacturer.  Distributor shall not 
(a) use the Marks as part of any composite mark including any elements not 
approved in advance in writing by Manufacturer, (b) challenge the validity or 
enforceability of the Marks or (c) acquire any proprietary rights in the Marks 
by reason of any activities under this Agreement or otherwise.  All uses of the 
Marks by Distributor and any additional goodwill created thereby shall inure to 
the exclusive benefit of Manufacturer.  Manufacturer shall, at all times during 
the Term on reasonable notice, have the right to inspect the materials and 
services on or in connection with which the Marks are used in order to assure 
Manufacturer that Manufacturer's quality standards relating to the Products and 
Distributor's servicing and other mark-pertinent provisions of this Agreement 
are being observed.  If Manufacturer shall at any time reasonably object to any 
use to which the Marks are put, Distributor shall promptly cease any such use. 

          5.2. LICENSE TO USE COMPUTER SOFTWARE.  All software, on whatever 
media and in whatever form, which Manufacturer shall deliver to Distributor 
(the "Software") is and shall remain the property of Manufacturer and its 
suppliers and licensors thereof and shall only be used in accordance with the 
terms of this Agreement.  Upon the sale of any central data station software 
package during the Term, Distributor shall collect and pay to Manufacturer the 
first year's fee for the use of such software as set forth in Schedule 1.1. 
Manufacturer shall thereafter invoice Customers directly for any further 
license or maintenance fees.  Software contains copyrighted and proprietary 
trade secrets of Manufacturer (and its suppliers and licensors), and 
Distributor shall keep the Software in confidence.  Distributor shall not copy, 
use or disassemble the Software unless agreed by Manufacturer.  Distributor 
shall have the right to reproduce Software only for (a) one backup/archival 
copy and (b) installation on and use with equipment designated by Manufacturer 
as suitable therefor and for use solely with the Products distributed by 
Distributor.  Distributor shall reproduce the copyright and other proprietary 
notices of Manufacturer and third parties present in the Software delivered to 
Distributor.  Distributor's license to use and distribute the Software shall 
terminate on the earlier of (a) the end of the Term; (b) discontinuance of use 
of the designated equipment for the Software; (c) discontinuance of payment of 
periodic license and maintenance fees, if any; and (d) breach of any of the 
above given terms.  All copies of Software with respect to which the license 
hereunder is terminated shall be returned to Manufacturer within 30 days after 
such termination.  Distributor shall deliver to each end user a copy of 
Manufacturer's written software license. 

     6.   CORRUPT PRACTICES.  Distributor shall not use any compensation 
hereunder as payment to any governmental official or employee of any country in 
the Territory for the purpose of influencing such person's decisions or actions 
regarding the Products. 

     7.   DURATION AND TERMINATION. 

          7.1. TERM OF AGREEMENT.  The initial term of this Agreement (the 
"Initial Term") shall commence effective February 9, 1999 after signed and 
delivered by both parties, and shall expire (if not automatically renewed as 
provided herein) on December 31, 2001.  (As provided in Section 4.2, however, 
Distributor's rights in the third year of this Agreement may be made 
non-exclusive if the Milestones are not achieved).  Thereafter, this Agreement 
shall renew automatically for additional renewal terms (each an "Additional 
Tenn") of twelve (12) months each, unless either party gives at least nine (9) 
months prior written notice to the other before the expiration of the Initial 
Term or any Additional Tenn that it does not wish to renew this Agreement 
beyond such Initial Term or such Additional Tenn; provided, however, that if 
Manufacturer fails to provide notice of termination within such nine month 
period, and Distributor fails to reach the Milestones for 2001 or any 
subsequent year of the Agreement (as adjusted pursuant to this Agreement), 
Manufacturer may elect to convert Distributor's distribution rights hereunder 
from exclusive to non-exclusive for the following year Milestones for years 
after 2001 shall be determined at the beginning of the preceding year, 
commencing at the beginning of 2001 for 2002 Milestones).  (The Initial Tenn 
and each Additional Termshall be collectively referred to herein as the 
"Term"). 

          7.2. IMMEDIATE TERMINATION.  Either party may terminate this 
Agreement immediately upon the occurrence of any one or more of the events 
contemplated in this Section 7.2. 

          7.2.1.  Material breach or default of this Agreement by the other 
party and failure to cure such default within 30 days after the other party 
has given written notice of such breach or default. 

          7.2.2.  On the 30th day following written notice by one party to 
the other of such party's election to terminate this Agreement as a result of 
the bankruptcy or insolvency of the other party or the appointment of a 
receiver or trustee for assets of the other party. 

          7.2.3.  On the 30th day following written notice by Manufacturer 
to Distributor of Distributor's unauthorized assignment or transfer of this 
Agreement. 

          7.3. ACTIONS UPON TERMINATION.  Upon the termination of this 
Agreement, the parties shall: 

 
 
 
 
 
 
 
 
 
 
 
          7.3.1.  Immediately cease the use of any confidential, 
proprietary or secret information of the other party and, in the case of 
Distributor, of the Marks except as permitted in Section 7.3.2; and 

          7.3.2.  unless this Agreement is terminated by Manufacturer for 
Distributor's breach or bankruptcy, and, subject to Manufacturer's rights under 
Section 7.3.3 below, (i) Manufacturer shall honor all accepted purchase orders 
providing for delivery within 30 days of the date of termination and for which 
Distributor pays in full prior to shipment, and (ii) Distributor may sell on a 
nonexclusive basis but otherwise on the terms set forth in this Agreement 
(except that its license to the Trademarks is also nonexclusive) its remaining 
inventory of Products for a period of up to ninety (90) days following the date 
of termination; 

          7.3.3.  Manufacturer shall have the right (but not the 
obligation) on notice to Distributor given within ten days after termination to 
purchase from Distributor all or any portion of the Products in its inventory 
at the time of such expiration or termination for credit against outstanding 
invoices, or for cash refund to the extent there are no invoices then 
outstanding.  Any credit or refund due Distributor for such Product shall be 
equal to the purchase price of the Product, less any discounts or credits 
previously received; and 

          7.3.4.  Distributor shall return to Manufacturer all promotional 
and sales training materials provided to Distributor by Manufacturer. 

          7.3.5.  Assign to Manufacturer and deliver to Manufacturer any 
import permits, health resignations, licenses, exemptions from customs duties 
and governmental consents of any nature specifically relating to i-STAT 
products, which Distributor may have or retain directly or indirectly in 
connection with the Products imported, sold and/or distributed under this 
Agreement, which it has not yet assigned or waived, or which have not yet been 
delivered prior to termination. 

          7.4.CONTINUING OBLIGATIONS.  Following any termination of this 
Agreement Distributor shall (a) cooperate in referring Customers to 
Manufacturer or to such other persons as Manufacturer may direct for continuing 
purchase of Products and related services; (b) transfer to Manufacturer or its 
nominees all outstanding maintenance contracts; and (c) provide Manufacturer 
with lists of each Customer who purchased product through Distributor, 
including records of all Software updates performed.  The parties agree that 
following termination of this Agreement for any reason Distributor shall have 
no further obligations to Customers with respect to software updates and 
maintenance or technical support.  The parties further agree that nothing in 
this Agreement shall be construed as preventing Distributor from soliciting 
Customers for other products following the termination of this Agreement. 

     8.   INDEMNIFICATION; WARRANTY; LIMITATION OF LIABILITY. 

          8.1.INDEMNIFICATION.  Manufacturer and Distributor shall each at all 
times indemnify and hold the other party and their respective affiliates, 
stockholders, directors, officers, employees and agents harmless from and 
against all liabilities, losses, claims, damages and expenses, including 
reasonable attorneys' fees and disbursements, arising out of or in connection 
with the breach of any covenant, agreement, warranty or representation made by 
it herein.  In the event of any third party action, the other party shall have 
the right to participate in the defense, at its own expense, with counsel of 
its own choosing.  Distributor shall indemnify Manufacturer against all claims, 
losses, damages, liabilities and expenses, including reasonable attorneys' fees 
and disbursements, incurred by Manufacturer arising with respect to the sale, 
distribution or use of a Product to the extent caused by any action or omission 
of Distributor or its stockholders, directors, officers, employees or agents. 

          8.2.WARRANTY.  Manufacturer agrees to extend to Distributor and to 
Distributor's Customers standard product warranties, as modified from time to 
time, the current version of which is attached as Schedule 8.2.  EXCEPT FOR THE 
WARRANTY PROVIDED FOR IN'SCHEDULE 8.2, MANUFACTURER MAKES NO REPRESENTATIONS OR 
WARRANTIES OF ANY KIND AND THE WARRANTIES OF MANUFACTURER ARE IN LIEU OF ALL 
OTHER WARRANTIES, INCLUDING BUT NOT LIMITED TO ANY IMPLIED WARRANTY OF 
MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OR OF NONINFRINGEMENT OF 
ANY THIRD PARTY PATENTS, COPYRIGHTS OR MARKS.  EXCEPT FOR THE WARRANTY PROVIDED 
FOR IN SCHEDULE 8.2, MANUFACTURER MAKES NO WARRANTY OF ANY KIND TO CUSTOMERS OF 
DISTRIBUTOR HEREUNDER. 

          8.3. LIMITATION OF LIABILITY.  UNDER NO CIRCUMSTANCES SHALL A PARTY 
BE RESPONSIBLE TO THE OTHER PARTY FOR INDIRECT, SPECIAL, INCIDENTAL OR 
CONSEQUENTIAL DAMAGES ARISING OUT OF OR IN CONNECTION WITH THE SALE, DELIVERY, 
NONDELIVERY, SERVICING, USE, MAINTENANCE, SUPPORT, CONDITION OR POSSESSION OF 
PRODUCTS, OR FOR ANY OTHER CLAIM AGAINST A PARTY BY ANY OTHER PERSON OR ENTITY 
RELATING TO THIS AGREEMENT, WHETHER SUCH CLAIM IS BASED ON BREACH OF WARRANTY, 
CONTRACT, TORT OR OTHER LEGAL THEORY. 

     9.   MISCELLANEOUS. 

          9.1.NO IMPLIED WAIVERS.  A failure by one of the parties to assert 
its rights for or upon any breach of this Agreement shall not be deemed to be a 
waiver of such rights, nor shall such waiver be implied from the acceptance of 
any payment. 

          9.2.FORCE MAJEURE.  Neither party shall be liable to the other party 
or in default hereunder by reason of any delay or omission caused by epidemic ' 
fire, labor disputes, governmental law or regulations, executive or court 
order, Act of God or public enemy, war, civil commotion, earthquake, flood, 
accident or explosion. 

          9.3.NOTICES.  All notices given pursuant to this Agreement shall be 
in writing in the English language and shall be deemed effective on the day 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
they are received by certified air mail or confirmed facsimile addressed to the 
other party at the address or facsimile number stated below. 

If to the Distributor: 

               Heska Corporation 
               1613 Prospect Parkway 
               Fort Collins, Colorado, 80525 
               Attn: President 
               Telephone Number: (970) 493-7272 
               Facsimile Number:(970) 484-9505 

If to the Manufacturer: 

               i-STAT Corporation 
               104 Windsor Center Drive 
               East Windsor, New Jersey 08520 
               Attention: Mr. Noah Kroloff 
               Vice-President, International Sales and Marketing and 
               Corporate Development 
               Telephone Number: (609) 443-9300 
               Facsimile Number: (609) 443-3621 

          9.4.GOVERNING LAW.  THIS AGREEMENT SHALL IN ALL RESPECTS BE GOVERNED 
BY, AND CONSTRUED IN ACCORDANCE WITH, THE INTERNAL LAWS (AND NOT THE LAWS OF 
CONFLICTS) OF THE STATE OF NEW JERSEY, USA. 

          9.5. ENTIRE AGREEMENT; AMENDMENTS.  This Agreement, including the 
schedules, constitutes the entire understanding of the parties with respect to 
the subject matter hereof and supersedes all prior or contemporaneous writings 
or discussions.  Except asotherwise expressly provided, no agreement varying or 
extending the terms of this Agreement shall be binding on either party unless 
covered by an addendum signed by an authorized representative of each party. 

          9.6. ASSIGNABILITY.  Distributor may not assign any of its rights or 
obligations hereunder, whether voluntarily or by operation of law, without the 
prior written consent of Manufacturer, which shall not be unreasonably 
withheld; provided, however, that no consent shall be required for the 
assignment of this Agreement to any corporation controlled by Heska Corporation 
which has, as one of its principal lines of business, the sale of diagnostic 
equipment for the veterinary market Manufacturer may assign this Agreement to 
any person to whom Manufacturer has sold or transferred the assets of the 
business relating to the Products. 

          9.7. SURVIVAL.  Sections 2.1, 2.2, 4.13, 5.2, 7 and 8 shall survive 
the Term. 

          9.8. RELATIONSHIP OF THE PARTIES.  Nothing in this Agreement or any 
other document or agreement between the Parties shall constitute or be deemed 
to constitute a partnership or joint venture between the Parties.  The 
relationship between Manufacturer and Distributor shall be that of seller and 
buyer.  No officer, agent or employee of one party shall under any 
circumstances be considered the agent, employee or representative of the other 
party.  Neither party shall have the right to enter into any contracts or 
binding commitments in the name of or on behalf of the other party in any 
respect whatsoever. 

                                    EXECUTION 

The parties have duly executed this Agreement through their duly authorized 
representatives.  This Agreement is effective as of February 9, 1999, after 
signed and delivered by both parties. 

                                 i-STAT CORPORATION 

Date:  February 24, 1999         By:  /S/ 
                                    ---------------------------- 
Place of Execution:              Name Noah Kroloff 
East Windsor, New Jersey,        Title:  Vice President 
U.S.A.                           International Sales and 
                                 Marketing and 
                                 Corporate Development 

                                 HESKA CORPORATION 

Date:  February 19, 1999         By:  /S/ 
                                    ---------------------------- 
Place of Execution:              Name:  Paul S. Hudnut 
Fort Collins, Colorado, U.S.A.   Title: Executive Vice President 

                                  SCHEDULE 1.1 

                        PRICE LIST FOR HESKA CORPORATION 

Distributor shall pay to Manufacturer the prices set forth below for purchases 
of Cartridges and Analyzers, subject to adjustment from time to time as 
specified below. 

Payment Terms: Net 30 days FOB, East Windsor, New Jersey. 

 CARTRIDGE 
PRODUCTS NO  DESCRIPTION   PRICE/TEST   QTY/BOX PRICE/BOX 
- -----------  -----------   ----------   ------- --------- 

220300       EG7+          [ *** ]   [ *** ]    [ *** ] 
220200       EG6+          [ *** ]   [ *** ]    [ *** ] 
220100       G3+           [ *** ]   [ *** ]    [ *** ] 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
125000-02    EC8+          [ *** ]   [ *** ]    [ *** ] 
121000-02    6+            [ *** ]   [ *** ]    [ *** ] 
123000-02    EC6+          [ *** ]   [ *** ]    [ *** ] 
121500-02    EC4+          [ *** ]   [ *** ]    [ *** ] 
120100-02    G             [ *** ]   [ *** ]    [ *** ] 

***  Confidential Treatment Requested 

Cartridge Price Adjustments.  The parties acknowledge and agree that the above 
prices for Cartridges are intended to provide Distributor with a gross profit 
of approximately fifty percent (50%).  In the event Distributor in good faith 
deems it beneficial to offer to certain, specified Customers any volume 
purchase or similar price discounts on volume or other strategic sales of 
Cartridges, or in the event competitive products or competitive pressure 
prevailing in the industry result in Distributor lowering prices on Products in 
order to maintain or increase its market or competitive position with respect 
to the Products, Manufacture agrees that it will negotiate in good faith with 
Distributor a reduction of the prices on Cartridges so that Distributor and 
Manufacturer share equally any such discount or price reductions to the extent 
of sales of such discounted Cartridges.  (By way of example, in the event 
Distributor offers a volume or other discount to a Customer of $0.20 on the 
price of EG7+ Cartridges (ex-Distributor), the transfer price to Distributor of 
such Cartridges would be reduced by $0.10, or to $4.50 per Cartridge).  As used 
herein, the term "gross profit" shall have the meaning determined in accordance 
with United States generally accepted accounting principles and Distributor's 
customary practices commensurate therewith, applied on a consistent basis 
during the periods in question. 

   ANALYZER 
  PRODUCT NO.           DESCRIPTION                        PRICE 
- -------------      ------------------------            ------------- 

   210000          Thermal Controlled PCA              [    ***     ] 
   111700          HP Portable Printer                 [    ***     ] 
   111501          Portable Printer Paper              [    ***     ] 
   111502          HP Portable Printer AC Adapter      [    ***     ] 
   112100          Printer Cradle w/o IR Link          [    ***     ] 
   ANALYZER 
  PRODUCT NO.           DESCRIPTION                        PRICE 
- -------------      ------------------------            ------------- 

   111002          9 Volt Lithium Batteries            [    ***     ] 
   131000          Aqueous Controls Level 1            [    ***     ] 
   131500          Aqueous Controls Level 2            [    ***     ] 
   132000          Aqueous Controls Level 3            [    ***     ] 
   135681          Calibration Verification Set        [    ***     ] 
   114000          Capillary Tubes 65 uL               [    ***     ] 
   112200          IR Link With Cradle                 [    ***     ] 
   111900          Seiko Printer with IR Link          [    ***     ] 
   142000          Comprehensive Service Plan -        [    ***     ] 
                   Analyzer 
   142000          Comprehensive Service Plan - CDS    [    ***     ] 

  PRODUCT NO.              DESCRIPTION                 PRICE 
- -------------      ------------------------            ------------- 

   010382-02       Cable, IR Link, 5 feet              [    ***     ] 

                   CDS Configuration 
   115002          CDS Hardware (CPU)                  [    ***     ] 
   012124-01       CDS Monitor                         [    ***     ] 
   010514          Cable, Printer                      [    ***     ] 
   111800          Printer, CDS                        [    ***     ] 
   013040-01       CDS Software                        [    ***     ] 
                   Total CDS Configuration             [    ***     ] 

                   Software Download Kit 
   112200          IR Link                             [    ***     ] 
   112250          Power Adaptor                       [    ***     ] 
   010382-02       Cable, IR, 5 ft                     [    ***     ] 
   012127-01       Adaptor, Keyboard, AT, IBM          [    ***     ] 
   012128-01       Adaptor, Keyboard, IBM, AT          [    ***     ] 
   517000          Total Software Download Kit         [    ***     ] 

   011786-01       Paper, Printer, Seiko (2)           [    ***     ] 

*** Confidential Treatment Requested 

Annual Price Adjustment-Analyzers.  In the event of an increase in 
Manufacturing Costs (as defined below) to Manufacturer resulting in an 
increase, individually or in the aggregate, of total finished cost of goods of 
any series 200 Analyzer in 2000 or 2001 for at least ninety (90) days, the 
Purchase Price to Distributor for each such Analyzer may be adjusted upwards by 
Manufacturer for contract year 2000 or 2001, as applicable (but only once in 
each such contract year) by not more than an aggregate percentage increase in 
the Purchase Price for such Analyzer of ten percent (10%).  Manufacturer will 
notify Distributor of such price adjustments at least 60 days priorto such 
price adjustment and will furnish Distributor a revised Schedule 1.1 to this 
Agreement.  Upon Distributor's request, Manufacturer will finmish supporting 
documentation therefor and permit Distributor to verify the accuracy of the 
Manufacturing Costs and any increases thereof passed through to Distributor 
hereunder Such adjustments may not be applied to previously-issued invoices. 
For purposes of this Schedule 1.1, "Manufacturing Cost" shall mean direct 
material and labor cost incurred by Manufacturer to manufacture Analyzers, or 
alternatively, the bona fide invoice cost to Manufacturer for Analyzers 
manufactured for Manufacturer by an unaffiliated third party manufacturer. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other Hardware and Software Price Adjustments (excluding Cartridges).  In the 
event of a change in the cost of manufacturing or acquiring other hardware 
components, the Purchase Price to Distributor may be adjusted upwards or 
downwards by Manufacturer in proportion to the percentage change in the cost of 
manufacture or acquisition. 

Dating: 

Four months of Cartridge shelf life is guaranteed for any Purchase order issued 
45 days in advance of ship date.  Cartridges will not be shipped to Distributor 
with less than 4 months shelf life unless Distributor is notified in advance 
and agrees to a shorter shelf life. 

                                  SCHEDULE 8.2 

                                    WARRANTY 

Subject to Distributor's and Distributor's Customers' shipping, storing and 
handling the Products in accordance with Manufacturer's (or the maker's) 
specifications and instructions, Manufacturer warrants the Products (excluding 
consumable supplies) to be free from defects in materials or workmanship for 
one year from the original date of purchase subject to these terms and 
conditions.  Returns will not be accepted without prior written authorization 
from Manufacturer and Products must show no evidence of improper shipping, 
storing or handling or operation, including unauthorized repairs and/or damage 
caused by batteries. 

At its option, Manufacturer may repair or replace defective Products covered by 
this warranty.  MANUFACTURER EXPRESSLY DISCLAIMS ALL OTHER WARRANTIES, WHETHER 
EXPRESS, IMPLIED, OR STATUTORY, INCLUDING THE WARRANTY OF MERCHANTABILITY AND 
FITNESS OF USE.  In no event shall Manufacturer be liable for consequential 
damages arising out of the use of its Products. 

 
 
 
 
 
 
 
 
 
[CONFIDENTIAL TREATMENT REQUESTED.  CONFIDENTIAL PORTIONS OF THIS DOCUMENT 
HAVE BEEN REDACTED AND HAVE BEEN SEPARATELY FILED WITH THE COMMISSION] 

                              FIRST AMENDMENT TO 
                            PRODUCT SUPPLY AGREEMENT 

     THIS FIRST AMENDMENT TO PRODUCT SUPPLY AGREEMENT (this "AMENDMENT") is 
made and entered into as of March 15, 1999, by and between QUIDEL 
CORPORATION, a Delaware corporation having a place of business at 10165 
McKellar Court, San Diego, California 92121 ("QUIDEL"), and HESKA 
CORPORATION, a Colorado corporation having a place of business at 1825 
Sharp Point Drive, Fort Collins, Colorado 80525 ("HESKA"). 

                                    RECITALS 

     A.   QUIDEL and HESKA entered into that certain Product Supply Agreement 
dated July 3, 1997 (the "SUPPLY AGREEMENT"). 

     B.   QUIDEL and HESKA desire to amend the Supply Agreement to make more 
clear certain mutual indemnification obligations of the parties as provided 
herein. 

     NOW, THEREFORE, in consideration of the premises and other good and 
valuable consideration, the receipt and sufficiency of which are hereby 
acknowledged, the parties hereto agree as follows: 

     1.   Section 12 of the Supply Agreement is hereby deleted in its entirety 
and replaced with the following: 

     12.1 QUIDEL Indemnity.  QUIDEL will defend, indemnify and save wholly 
harmless HESKA, its Affiliates, and their respective successors, assigns and 
customers, from and against any and all losses, damages, costs and expenses, 
including without limitation the actual reasonable legal fees, disbursements, 
investigation costs, other out-of-pocket expenses, settlements, payment of any 
third party royalties that may be due, and damages finally awarded in any claim, 
suit or cause of action (collectively, "LOSSES"), arising out of or in any way 
related to (a) any demand, claim, suit or cause of action (each a "CLAIM") 
alleging that any Products furnished and used as provided in this Agreement 
infringe a patent, trade secret or other intellectual property or proprietary 
right of any third party (unless and to the extent such a Claim alleges that any 
biological or other materials or technology supplied by HESKA infringes or 
violates any patent, trade secret or other intellectual property or proprietary 
right of any third part); (b) a beach of or default by QUIDEL of any of its 
representations, warranties, covenants or obligations contained in this 
Agreement with HESKA, including without limitation export and governmental 
requirements; (c) any actions taken by QUIDEL or its employees or agents in 
marketing any Products; or (d) any other act or omission of QUIDEL, its agents 
or employees taken or omitted in connection with the subject matter of this 
Agreement or any other written agreement with HESKA. 

     12.2 HESKA Indemnity.  HESKA will defend, indemnify and save wholly 
harmless QUIDEL, its Affiliates, and their respective successors, assigns 
and customers, from and against any and all Losses arising out of or in any 
way related to (a) any Claim alleging that any biological or other materials 
or technology supplied by HESKA infringes or violates any patent, trade 
secret or other intellectual property or proprietary right of any third 
party; (b) a breach of or default by HESKA of any of its representations, 
warranties, covenants or obligations contained in this Agreement with QUIDEL, 
including without limitation export and governmental requirements; (c) any 
actions taken by HESKA or its employees or agents in marketing any Products; 
or (d) any other act or omission of HESKA, its agents or employees taken or 
omitted in connection with the subject matter of this Agreement or any other 
written agreement with QUIDEL.  Without limiting the foregoing, HESKA 
acknowledges and agrees that its indemnification obligations under this 
Section 12.2 shall apply to any and all Claims by SYNBIOTICS CORPORATION 
("SYNBIOTICS"), alleging that any Product infringes or violates any patent, 
trade secret or other intellectual property or proprietary right owned 
or licensed by Synbiotics if and to the extent that such Claim arises out of or 
is related to biological or other materials or technology supplied by HESKA (a 
"SYNBIOTICS CLAIM"). 

     12.3 Indemnification Procedures.  In the event that a Claim is filed by a 
third party against a party hereto (the "INDEMNIFIED PARTY"), its Affiliates or 
any of its customers, the Indemnified Party will notify the other party hereto 
(the "INDEMNIFYING PARTY") in writing within five (5) business days of being 
advised of the filing of such Claim.  Within five (5) business days of being 
advised of the filing of such Claim, the Indemnifying Party will elect whether 
to defend the Claim itself or to transfer the defense to the Indemnified Party, 
and will notify the Indemnified Party in writing of its election.  The 
Indemnifying Party will have the primary responsibility, at its cost and 
expense, to defend the Indemnified Party and its Affiliates, assigns, 
successors and customers against such Claim.  If the Indemnifying Party elects 
to defend the Claim itself, then (a) the Indemnified Party may be represented 
by advisory counsel selected by the Indemnified Party, at the Indemnified 
Party's cost and expense (including, without limitation, actual reasonable 
legal fees and disbursements); (b) the Indemnified Party will provide all 
reasonable assistance requested by the Indemnifying Party for the defense of 
the Claim; and (c) all decisions regarding the settlement thereof will made by 
the Indemnifying Party with the Indemnified Party's written consent, which 
consent shall not by unreasonably withheld.  Notwithstanding the foregoing, 
the Indemnifying Party shall also reimburse the Indemnified Party for the 
actual reasonable legal fees and disbursements of the Indemnified Party's 
advisory counsel, if any, in the event that the Claim against the Indemnified 
Party, its Affiliates or any of its customers is neither settled nor defeated 
in litigation or arbitration.  If the Indemnifying Party elects not to defend 
the Claim itself, then (i) the Indemnified Party may undertake its own defense 
or the defense of any of its Affiliates and customers, as the case may be: 

 
 
 
 
 
 
 
 
 
 
 
(ii) the Indemnifying Party will provide all reasonable assistance requested 
by the Indemnified Party for the defense of such Claim; (iii) all decisions 
regarding any such defense and settlement will be at the sole discretion of 
the Indemnified Party; (iv) the Indemnifying Party will reimburse the 
Indemnified Party, within thirty calendar (30) days of the Indemnified 
Party's written notification thereof, for any and all costs, actual 
reasonable legal fees, disbursements and out-of-pocket expenses incurred by 
the Indemnified Party in connection with such defense; and (v) the 
Indemnifying Party will be liable in any judgment for damages levied against 
the Indemnified Party or any of its Affiliates, assigns, successors and 
customers, and the Indemnifying Party will be liable for any royalties, 
fees and/or costs incurred by the Indemnified Party or any of its 
Affiliates, assigns, successors, and customers as a result of any 
settlement of such Claim. 

     The parties hereby acknowledge that QUIDEL has been advised 
of a Synbiotics Claim and has timely notified HESKA thereof, and that 
HESKA has elected to defend such Synbiotics Claim itself, all in 
accordance with and pursuant to the provisions of this Section 12.3. 

     2.   Capitalized terms not otherwise defined herein shall have the 
meanings ascribed to them in the Supply Agreement. 

     3.   Except as specifically amended herein, the terms of the Supply 
Agreement remain unmodified and in full force and effect.  In the event of 
a conflict between the terms of the Supply Agreement and this Amendment, 
this Amendment will control. 

     4.   This Amendment may be executed in any number of counterparts with 
the same effect as if all parties hereto had signed the same document.  All 
counterparts will be construed together and will constitute one instrument. 

     IN WITNESS WHEREOF, the parties have executed this Amendment as of the 
date first above written. 

QUIDEL CORPORATION                       HESKA CORPORATION 

By:  /S/                                 By:  /S/  Paul Hudnut 
Its:  President and Chief Executive      Its:  Executive Vice 
      Officer                                  President 

AMENDMENT NO. 1 TO PRODUCT SUPPLY AGREEMENT 

     THIS AMENDMENT AGREEMENT is entered into effective as of November 17, 1997 
by and between Quidel Corporation ("Quidel") and Heska Corporation ("Heska"). 

     WHEREAS, Quidel and Heska entered into that certain Product Supply 
Agreement effective as of July 3, 1997 (the "Agreement"); and 

     WHEREAS, the parties desire to amend the Agreement with respect to the 
specifications for the Feline Heartworm Antibody Test Kit and the Canine 
Heartworm Antigen Test Kit; 

     NOW THEREFORE, in consideration of the foregoing, the parties agree as 
follows: 

     1.   Amendment to Exhibits B-1 and B-2.  Exhibits B-1 and B-2 to the 
          Agreement are hereby amended by deleting said Exhibits in their 
          entirety and substituting Exhibits B-1-2 and B-2-2 to this 
          Amendment Agreement therefor. 

     2    No Other Changes.  Except for the changes expressly made by this 
          Amendment Agreement, the Agreement remains in full force and 
          effect without change. 

      IN WITNESS WHEREOF, the parties have executed this Amendment Agreement 
as of the date first written above. 

QUIDEL CORPORATION                  HESKA CORPORATION 

By: /S/                             By:   /S/ 
Name:  John D. Tamerius             Name: Fred M. Schwarzer 
Title: Vice President               Title: President 

                                  EXHIBIT B-1-2 
              Specifications for Feline Heartworm Antibody Test Kit 

                        NEW PRODUCT DESIGN SPECIFICATIONS 
                       Feline Heartworm Antibody Test Kit 

                         HESKA/QUIDEL TEST 
      SPECIFICATION                       SPECIFICATION 
- --------------------             --------------------------------- 
1.   MARKET/SEGMENT                          In-clinic 
2.   FORMAT                                   One-step 
3.   TECHNOLOGY                   Lateral flow antibody detection 
4.   TYPE OF SPECIMEN            [ *** ]  anticoagulated whole blood, 
                                        serum or plasma, cat 
5.   STORAGE OF SPECIMEN         Uncoagulated whole blood fresh or 
                                 stored at 2-7C [*** ] 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 [          ***                  ] 
6.   [ *** ]                     [          ***                  ] 
7.   [ *** ]                     [          ***                  ] 
8.   [ *** ]                     [          ***                  ] 
9.   [ *** ]                     [          ***                  ] 
10.  [ *** ]                     [          ***                  ] 
11.  END OF TEST INDICATOR                       No 
12.  [ *** ]                     [          ***                  ] 
13.  [ *** ]                     [          ***                  ] 
14.  [ *** ]                     [          ***                  ] 
15.  TOTAL ASSAY TIME                      5 min or less 
       (RUN TIME) 
16.  [ *** ]                     [          ***                  ] 
17.  [ *** ]                     [          ***                  ] 
18.  [ *** ]                     [          ***                  ] 
19.  [ *** ]                     [          ***                  ] 
20.  KIT SIZE                                25, 10 and 1 
21.  [ *** ]                     [          ***                  ] 

*** Confidential Treatment Requested 

                                  EXHIBIT B-2-2 
              Specifications for Canine Heartworm Antigen Test Kit 

                        NEW PRODUCT DESIGN SPECIFICATIONS 
                        Canine Heartworm Antigen Test Kit 

                  HESKA/QUIDEL TEST 
    SPECIFICATION                 SPECIFICATION 
- ----------------------       -------------------------- 
1.   MARKET/SEGMENT                 In-clinic 
2.   FORMAT                          One-step 
3.   TECHNOLOGY           Lateral flow antigen detection 
4.   TYPE OF SPECIMEN    [*** ] anticoagulated whole blood, 
                                 serum or plasma 
5.   STORAGE OF           Uncoagulated whole blood fresh 
       SPECIMEN            or stored at 2-7C [ ***] 
                                [          ***                  ] 
6.  [ *** ]                     [          ***                  ] 
7.  [ *** ]                     [          ***                  ] 
8.  [ *** ]                     [          ***                  ] 
9.  [ *** ]                     [          ***                  ] 
10. [ *** ]                     [          ***                  ] 
11. END OF TEST                      No 
      INDICATOR 
12. [ *** ]                     [          ***                  ] 
13. [ *** ]                     [          ***                  ] 
14. [ *** ]                     [          ***                  ] 
15. TOTAL ASSAY TIME           5 min or less 
       (RUN TIME) 
16. [ *** ]                     [          ***                  ] 
17. [ *** ]                     [          ***                  ] 
18. [ *** ]                     [          ***                  ] 
19. [ *** ]                     [          ***                  ] 
20. KIT SIZE                    25, 10 and 1 
21. [ *** ]                     [          ***                  ] 

*** Confidential Treatment Requested 

 
 
 
 
 
 
 
 
                                 LEASE AGREEMENT 
                           OFFICE AND INDUSTRIAL SPACE 

This Lease Agreement is made and entered into as of the 6th day of October, 
1999, by and between GB Ventures ("Landlord"), whose address is 4875 Pearl East 
Cr. #300, Boulder. CO 80301, and Heska Corporation ("Tenant"), whose address is 
1613 Prospect Parkway, Fort Collins, CO 80525. 

In consideration of the covenants, terms, conditions, agreements and payments as 
herein set forth, the Landlord and Tenant hereby enter into the following Lease: 

1. Definitions.  Whenever the following words or phrases are used in this Lease, 
said words or phrases shall have the following meaning: 

     A.   "Area" shall mean the parcel of land depicted on Exhibit "A" attached 
hereto and commonly known and referred to as One Prospect, Fort Collins, 
Colorado.  The Area includes the Leased Premises and one or more buildings.  The 
Area may include Common Areas. 

     B.   "Building" shall mean a building located in the Area. 

     C.   "Common Areas" shall mean all entrances, exits, driveways, curbs, 
walkways, hallways, parking areas, landscaped areas, restrooms, loading and 
service areas, and like areas or facilities which are located in the Area and 
which are designated by the Landlord as areas or facilities available for the 
nonexclusive use in common by persons designated by the Landlord. 

     D.   "Leased Premises" shall mean the premises herein leased to the Tenant 
by the Landlord. 

     E.   "Tenant's Prorata Share as to the Building in which the Leased 
Premises are located shall mean an amount (expressed as a percentage) equal to 
the number of square feet included in the Leased Premises divided by the total 
number of leasable square feet included in said Building.  The Tenant's Prorata 
Share as to Common Areas shall mean an amount (expressed as a percentage) equal 
to the number of square feet included in the Leased Premises divided by the 
total number of leasable square feet included in all Buildings located in the 
Area.  The Tenant's Prorata Share for Common Areas may change from time to time 
as the leasable square footage in all Buildings located in the Area is increased 
or decreased. 

2. Leased Premises.  The Landlord hereby leases unto the Tenant, and the Tenant 
hereby leases from the Landlord, the following described premises: 

          Space C, E, G, H, I, J in Building 1601 Prospect Parkway 
          consisting of Approximately 18,529 square feet, all 

3. Base Term.   The term of this Lease shall commence at 12:00 noon on May 1, 
2000 , and, unless sooner terminated as herein provided for, shall end at 12:00 
noon on May l, 2005 ("Lease Term").  Except as specifically provided to the 
contrary herein, the Leased Premises shall, upon the termination of this Lease, 
by virtue of the expiration of the Lease Term or otherwise, be returned to the 
Landlord by the Tenant in as good or better condition than when entered upon by 
the Tenant, ordinary wear and tear excepted. 

4. Rent.  Tenant shall pay the following rent for the Leased Premises: 

     A.   Base Monthly Rent.  Tenant shall pay to Landlord, without notice and 
without setoff, at the address of Landlord as herein set forth, the following 
Base Monthly Rent ("Base Monthly Rent"), said Base Monthly Rent to be paid in 
advance on the first day of each month during the term hereof.  In the event 
that this Lease commences on a date other than the first day of a month, the 
Base Monthly Rent for the first month of the Lease Term shall be prorated for 
said partial month.  Below is a schedule of Base Monthly Rental payments as 
agreed upon: 

                                During Lease Term 
                                ================= 

     For Period               To Period             A Base Monthly 
      Starting                 Ending                   Rent of 

Tenant shall take occupancy of 1601 Specht Point Drive Suites C/E (6402 sf) on 
May 1, 2000 

     May 1, 2000             June 1, 2000       $5,708.45 NNN 

Tenant shall take occupancy of 1601 Specht Point Drive Suites G, H, I, J (12,127 
sf) for a total square footage of 18,529 sf as of June 1, 2000. 

     June 1, 2000            May 1, 2005        $16,521,69/month NNN with 
                                                annual CPI Adjustments on: 
                                                May 1, 2001; 
                                                May 1, 2002; 
                                                May 1, 2003; and 
                                                May 1, 2004. 

     B.   Lease Term Adjustment.  If, for any reason, other than delays caused 
by the Tenant, the Leased Premises are not ready for Tenants occupancy on May 1, 
2000 for Suites C/E and June 1, 2000 for Suites G, H, I, J, the Tenant's rental 
obligation and other monetary expenses (i.e. taxes, utilities, etc.) shall be 
abated in direct proportion to the number of days of delay.  It is hereby agreed 
that the premises shall be deemed ready for occupancy on the day the Landlord 
receives a T.C.O. or C.O. from the appropriate authority, or on the day the 
Landlord gives Tenant the keys to the Leased Premises if a building permit has 
not been applied for and/or is not required by the appropriate authority. 

     C.   Cost of Living Adjustment.  The Base Monthly Rental specified in 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
paragraph 4A above shall be recalculated for each Lease Year as defined 
hereinafter following the first Lease Year of this Lease Agreement.  The 
recalculated Base Monthly Rental shall be hereinafter referred to as the 
"Adjusted Monthly Rental".  The Adjusted Monthly Rental for each Lease Year 
after the first Lease Year shall be the greater of: (i) the amount of the 
previous year's Adjusted Monthly Rental, (or the Base Monthly Rental if 
calculating the Adjusted Monthly Rental for the second Lease Year), or (ii) an 
amount calculated by the rent adjustment formula set forth below. In applying 
the rent adjustment formula, the following definitions shall apply: 

       (1)    "Lease Year" shall mean a period of twelve (12) consecutive full 
calendar months with the first Lease Year commencing on the date of the 
commencement of the term of this Lease and each succeeding Lease Year commencing 
upon the anniversary date of the first Lease Year; however, if this Lease does 
not commence on the first day of a month, then, the first Lease Year and each 
succeeding Lease Year shall commence on the first day of the first month 
following each anniversary date of this Lease; 

       (2)    "Bureau" shall mean the Bureau of Labor Statistics of the United 
States Department of Labor or any successor agency that shall issue the Price 
Index referred to in this Lease Agreement. 

       (3)    "Price Index" shall mean the "Consumer Price Index-All Urban 
Consumers-All Items (CPI-U) U.S. City Average (1982-84=100)" issued from time to 
time by the Bureau.  In the event the Price Index shall hereafter be converted 
to a different standard reference base or otherwise revised, the determination 
of the increase in the Price Index shall be made with the use of such conversion 
factor, formula or table as may be published by Prentice-Hall, Inc. or failing 
such publication, by another nationally recognized publisher of similar 
statistical information.  In the event the Price Index shall cease to be 
published, then, for the purposes of this paragraph 4C there shall be 
substituted for the Price Index such other index as the Landlord and the Tenant 
shall agree upon, and if they are unable to agree within sixty (60) days after 
the Price Index ceases to be published, such matter shall be determined by 
arbitration in accordance with the Rules of the American Arbitration 
Association. 

       (4)    "Base Price Index" shall mean the Price Index released to the 
public during the second calendar month preceding the commencement of this Lease 
Agreement. 

       (5)    "Revised Price Index" shall mean the Price Index released to the 
public during the second calendar month preceding the Lease Year for which the 
Base Annual Rental is to be adjusted; 

       (6)    "Basic Monthly Rental" shall mean the Basic Monthly Rental set 
forth in subparagraph 4A above.  The rent adjustment formula used to calculate 
the Adjusted Monthly Rental is as follows: 

   Adjusted Monthly Rental = Revised Price Index X Base Monthly Rental 
                             ========================================= 
                                      Base Price Index 

Notwithstanding the above formula, the Adjusted Monthly Rental shall not be less 
than 103% or greater than 106% of the previous year's Adjusted Monthly Rental, 
or the Basic Monthly Rental if such adjustment is for the Second Lease Year. 
The Adjusted Monthly Rental as herein above provided shall continue to be 
payable monthly as required in paragraph 4A above without necessity of any 
further notice by the Landlord to the Tenant. 

     D.   Total Net Lease.  The Tenant understands and agrees that this Lease is 
a total net lease (a "net, net, net lease"), whereby the Tenant has the 
obligation to reimburse the Landlord for a share of all costs and expenses 
(taxes, assessments, other charges, insurance, trash removal, Common Area 
operation and maintenance and like costs and expenses), incurred by the Landlord 
as a result of the Landlord's ownership and operation of the Area.  Major 
capital improvements, such as total replacement of the roof or parking lot are 
not considered to be maintenance items as described in this Paragraph 6D. 

5. Security Deposit.  Landlord acknowledges receipt from the Tenant of the sum 
of Sixteen Thousand Five Hundred Twenty Two Dollars ($16,522.00) to be retained 
by Landlord without responsibility for payment of interest thereon, as security 
for performance of all the terms and conditions of this Lease Agreement to be 
performed by Tenant, including payment of all rent due under the terms hereof. 
Deductions may be made by Landlord from the amount so retained for the 
reasonable cost of repairs to the Leased Premises (ordinary wear and tear 
excepted), for any rent delinquent under the terms hereof and/or for any sum 
used in any manner to cure any default of Tenant under the terms of this Lease. 
In the event deductions are so made, the Tenant shall, upon notice from the 
Landlord, redeposit with the Landlord such amounts so expended so as to maintain 
the deposit in the amount as herein provided for, and failure to so redeposit 
shall be deemed a failure to pay rent under the terms hereof.  Nothing herein 
contained shall limit the liability of Tenant as to any damage to the Leased 
Premises, and Tenant shall be responsible for the total amount of any damage 
and/or loss occasioned by actions of Tenant.  Landlord may deliver the funds 
deposited hereunder by Tenant to any purchaser of Landlord's interest in the 
Leased Premises in the event such interest shall be sold, and thereupon Landlord 
shall be discharged from any further liability with respect to such deposit. 

6. Use of Premises.  Tenant shall use the Leased Premises only for Office, 
warehouse, Laboratory, Light Manufacturing, Assembly and for no other purpose 
whatsoever except with the written consent of  Landlord.  Tenant shall not allow 
any accumulation of trash or debris on the Leased Premises or within any portion 
of the Area.  All receiving and delivery of goods and merchandise and all 
removal of garbage and refuse shall be made only by way of the rear and/or other 
service door provided therefore.  In the event the Leased Premises shall have no 
such door, then these matters shall be handled in a manner satisfactory to 
Landlord.  No storage of any material outside of the Leased Premises shall be 

 
 
 
 
 
 
 
 
 
 
 
allowed unless first approved by Landlord in writing, and then in only such 
areas as are designated by Landlord.  Tenant shall not commit or suffer any 
waste on the Leased Premises nor shall Tenant permit any nuisance to be 
maintained on the Leased Premises or permit any disorderly conduct or other 
activity having a tendency to annoy or disturb any occupants of any part of the 
Area and/or any adjoining property. 

7. Laws and Regulations. - Tenant Responsibility.  The Tenant shall, at its sole 
cost and expense, comply with all laws and regulations of any governmental 
entity, board, commission or agency having jurisdiction over the Leased 
Premises.  Tenant agrees not to install any electrical equipment that overloads 
any electrical paneling, circuitry or wiring and further agrees to comply with 
the requirements of the insurance underwriter or any governmental authorities 
having jurisdiction thereof. 

8. Landlord's Rules and Regulations.  Landlord reserves the right to adopt and 
promulgate rules and regulations applicable to the Leased Premises and from time 
to time amend or supplement said rules or regulations.  Notice of such rules and 
regulations and amendments and supplements thereto shall be given to Tenant, and 
Tenant agrees to comply with and observe such rules and regulations and 
amendments and supplements thereto provided that the same apply uniformly to all 
Tenants of the Landlord in the Area. 

9. Parking.  If the Landlord provides off street parking for the common use of 
Tenants, employees and customers of the Area, the Tenant shall park all vehicles 
of whatever type used by Tenant and/or Tenant's employees only in such areas 
thereof as are designated by Landlord for this purpose, and Tenant accepts the 
responsibility of seeing that Tenant's employees park only in the areas so 
designated.  Tenant shall, upon the request of the Landlord, provide to the 
Landlord license numbers of the Tenant's vehicles and the vehicles of Tenant's 
employees. 

10.  Control of Common Areas. - Exclusive control of the Landlord.  All Common 
Areas shall at all times be subject to the exclusive control and management of 
Landlord, notwithstanding that Tenant and/or Tenant's employees and/or customers 
may have a nonexclusive right to the use thereof.  Landlord shall have the right 
from time to time to establish, modify and enforce rules and regulations with 
respect to the use of said facilities and Common Areas. 

11.  Taxes. 

     A.   Real Property Taxes and Assessments.  The Tenant shall pay to the 
Landlord on the first day of each month, as additional rent, the Tenant's 
Prorata Share of all real estate taxes and special assessments levied and 
assessed against the Building in which the Leased Premises are located and the 
Common Areas.  If the first and last years of the Lease Term are not calendar 
years, the obligations of the Tenant hereunder shall be prorated for the number 
of days during the calendar year that this Lease is in effect.  The monthly 
payments for such taxes and assessments shall be $1,961.00 until the Landlord 
receives the first tax statement for the referred to properties.  Thereafter, 
the monthly payments shall be based upon 1/12th of the prior year's taxes and 
assessments.  Once each year the Landlord shall determine the actual Tenant's 
Prorata Share of taxes and assessments for the prior year and if the Tenant has 
paid less than the Tenant's Prorata Share for the prior year the Tenant shall 
pay the deficiency to the Landlord with the next payment of Base Monthly Rent, 
or, if the Tenant has paid in excess of the Tenant's Prorata Share for the prior 
year the Landlord shall forthwith refund said excess to the Tenant. 
Additionally, upon Lease expiration or termination Landlord shall also determine 
Tenant's Prorata Share of taxes and assessments for the calendar year in which 
the Lease expires or terminates based on the most recent valuation and estimate 
of taxes provided by Boulder County.  If the Tenant has paid less than the 
Tenant's prorated Prorata Share for the current year the Tenant shall pay the 
deficiency, or, if the Tenant has paid in excess of the Tenant's prorated 
Prorata Share for the current year the Landlord shall forthwith refund the 
excess to the Tenant. 

     B.   Personal Property Taxes.  Tenant shall be responsible for, and shall 
pay promptly when due, any and all taxes and/or assessments levied and/or 
assessed against any furniture, fixtures, equipment and items of a similar 
nature installed and/or located in or about the Leased Premises by Tenant. 

     C.   Rent Tax.  If a special tax, charge, or assessment is imposed or 
levied upon the rents paid or payable hereunder or upon the right of the 
Landlord to receive rents hereunder (other than to the extent that such rents 
are included as a part of the Landlord's income for the purpose of an income 
tax), the Tenant shall reimburse the Landlord for the amount of such tax within 
fifteen (15) days after demand therefore is made upon the Tenant by the 
Landlord. 

     D.   Other Taxes, Fees and Charges.  Tenant shall pay to Landlord, on the 
first day of each month, as additional rent, Tenant's Pro Rata Share of any 
"Other Charges" (as hereinafter defined) levied, assessed, charged or imposed 
against the Area, as a whole.  Unless paid directly by Tenant to the authority 
levying, assessing, charging or imposing same, Tenant shall also pay to 
Landlord, on the first day of the month following payment of same by Landlord, 
the entire costs of any such "Other Charges" levied, assessed, charged or 
imposed against the Leased Premises, Tenant's use of same, or Tenant's conduct 
of business thereon.  For purposes of this provision, "Other Charges" shall mean 
and refer to any and all taxes, assessments, impositions, user fees, impact 
fees, utility fees, transportation fees, infrastructure fees, system fees, 
license fees, and any other charge or assessment imposed by any governmental 
authority or applicable subdivision on the Area, the Leased Premises or the 
ownership or use of the Area or Leased Premises, or the business conducted 
thereon, whether or not formally denominated as a tax, assessment, charge, or 
other nominal description, whether now in effect or hereafter enacted or imposed 
(excluding, however, Landlord's income taxes). 

     E.   Should Landlord protest and win a reduction in the real estate taxes 

 
 
 
 
 
 
 
 
 
 
for the Building and Area, Tenant shall be obligated to pay its Prorata Share of 
the cost of such protest, if the protest is handled by a party other than the 
Landlord. 

12.  Insurance. 

     A.   Landlord's Insurance.  Landlord shall obtain and maintain such fire 
and casualty insurance on the core and shell of the Building in which the Leased 
Premises are located and the Common Areas, as well as such loss of rents, 
business interruption, liability or any other insurance, as it deems 
appropriate, with such companies and on such terms and conditions as Landlord 
deems acceptable.  Such insurance shall not be required to cover any of Tenant's 
inventory, furniture, furnishings, fixtures, equipment or tenant improvements 
(whether or not installed on the Leased Premises by or for Tenant and whether or 
not included within the tenant finish provided by Landlord), and Landlord shall 
not be obligated to repair any damage thereto or replace any of same, and Tenant 
shall have no interest in any proceeds of Landlord's insurance. 

     B.   Tenant's Insurance.  Tenant shall, at its sole cost and expense, 
obtain and maintain throughout the term of this Lease, on a full replacement 
cost basis, "all risk" insurance covering all of Tenant's Inventory, furniture, 
furnishings, fixtures, equipment and all tenant improvements or tenant finish 
(whether or not installed by Landlord) and betterments located on or within the 
Leased Premises.  In addition, Tenant shall obtain and maintain, at its sole 
cost and expense, comprehensive general public liability insurance providing 
coverage from and against any loss or damage occasioned by an accident or 
casualty on, about or adjacent to the Leased Premises, including protection 
against death, personal injury and property damage.  Such liability coverage 
shall be written on an "occurrence" basis, with limits of not less than 
$1,000,000.00 combined single limit coverage. 

     All policies of insurance required to be carried by Tenant hereunder shall 
be written by an insurance company licensed to do business in the State of 
Colorado, and shall name Landlord as an additional named insured and/or loss 
payee, as Landlord may direct.  Each such policy shall provide that same shall 
not be changed or modified without at least thirty (30) days' prior written 
notice to Landlord and any mortgagee of Landlord.  Certificates evidencing the 
extent and effectiveness of all Tenant's insurance shall be delivered to 
Landlord.  The limits of such insurance shall not, under any circumstances, 
limit the liability of Tenant under this Lease. 

     In the event that Tenant fails to maintain any of the insurance required of 
it pursuant to this provision, Landlord shall have the right (but not the 
obligation) at Landlord's election, to pay Tenant's premiums or to arrange 
substitute insurance with an insurance company of Landlord's choosing, in which 
event any premiums advanced by Landlord shall constitute additional rent payable 
under this Lease and shall be payable by Tenant to Landlord immediately upon 
demand for same.  Landlord shall also have the right, but no the obligation, 
whether or not Tenant maintains coverage to carry any such insurance as Landlord 
may elect in order to provide coverage in the event Tenant fails to properly 
maintain such insurance. 

     The rights of Landlord hereunder shall be in addition to, and not in lieu 
of, of any other rights or remedies available to Landlord under this Lease or 
provided by law or in equity.  Without limiting the foregoing, in the event that 
coverage of any risk for which Tenant is responsible pursuant to this Section 12 
is ultimately provided by coverage maintained by Landlord, whether due to 
Tenant's failure to provided or maintain such insurance or otherwise, Tenant 
shall promptly reimburse Landlord for an amount equal to any deductible 
incurred, immediately upon demand for same. 

     C.   Tenants High Pressure Steam Boiler Insurance.  If Tenant makes use of 
any kind of steam or other high pressure boiler or other apparatus which 
presents a risk of damage to the Leased Premises or to the Building or other 
improvements of which the Leased Premises are a part or to the life or limb of 
persons within such premises, Tenant shall secure and maintain appropriate 
boiler insurance in an amount satisfactory to Landlord.  The Landlord shall be 
named insured in any such policy or policies.  Certificates for such insurance 
shall be delivered to Landlord and shall provide that said insurance shall not 
be changed, modified, reduced or canceled without thirty (30) days prior written 
notice thereof being given to Landlord. 

     D.   Tenants Share of Landlord Insurance.  Tenant shall pay the Landlord as 
additional rent Tenant's Prorata Share of the insurance secured by the Landlord 
pursuant to "12A" above.  Payment shall be made on the first day of each month 
as additional rent.  The monthly payments for such insurance shall be $108.00 
until changed by Landlord as a result of an increase or decrease in the cost of 
such insurance. 

     E.   Mutual Subrogation Waiver.  Landlord and Tenant hereby grant to each 
other, on behalf of any insurer providing fire and extended coverage to either 
of them covering the Leased Premises, Buildings or other improvements thereon or 
contents thereof, a waiver of any right of subrogation any such insurer of one 
party may acquire against the other or as against the Landlord or Tenant by 
virtue of payments of any loss under such insurance.  Such a waiver shall be 
effective so long as the Landlord and Tenant are empowered to grant such waiver 
under the terms of  their respective insurance policy or policies and such 
waiver shall stand mutually terminated as of the date either Landlord or Tenant 
gives notice to the other that the power to grant such waiver has been so 
terminated. 

13.  Utilities. 

     A.   Tenant shall be solely responsible for and promptly pay all charges 
for heat, water, gas, electric, sewer service and any other utility service used 
or consumed on the Leased Premises.  For all utility services used or consumed 
on the Leased Premises which are included in utility services to an area larger 
than the Leased Premises, Tenant shall pay monthly, commencing with the first 

 
 
 
 
 
 
 
 
 
 
 
month of the Lease Term, as additional rent due under the terms hereof, a sum 
equal to Tenant's Prorata Share of  the estimated costs for said twelve (12) 
month period, divided by 12.  The estimated initial monthly costs are $1,521.00 
for building water, electric and gas service to the HVAC system.  Once each year 
the Landlord shall determine the actual costs of the foregoing expenses for the 
prior year and if the actual costs are greater than the estimated costs, the 
Tenant shall pay its Tenant's Prorata Share of the difference between the 
estimated costs and the actual costs to the Landlord with the next payment of 
Base Monthly Rent, or, if the actual costs are less than the estimated costs, 
the Landlord shall forthwith refund the amount of the Tenant's excess payment to 
the Tenant.  Additionally, upon Lease expiration or termination Landlord shall 
also determine Tenant's Prorata Share of the annualized actual costs of the 
foregoing expenses for the number of days the Lease is in effect during the 
calendar year in which the Lease expires or terminates.  If the annualized 
actual costs are greater than the estimated costs, the Tenant shall pay its 
Tenant's Prorata Share of the difference between the estimated costs and the 
annualized actual costs to the Landlord, or, if the annualized  actual costs are 
less than the estimated costs, the Landlord shall forthwith refund the excess 
payment to the Tenant.  For purposes of calculating Tenant's share of expenses 
under this paragraph, annualized actual costs shall be the sum of actual costs 
for the year at the time of reconciliation plus the total estimated costs 
prorated for the number of  days from the date the last actual cost was paid to 
the end of the year.  For all utility services used or consumed on the Leased 
Premises in which the utility service is used solely on the Leased Premises, the 
Tenant shall forthwith upon taking occupancy of the Leased Premises make 
arrangements with the Public Service Company, U.S. West or other appropriate 
utility company to pay the utilities used on the Leased Premises and to have the 
same billed to the Tenant at the address designated by the Tenant.  Should there 
be a time where the Landlord remains responsible for utilities supplied to the 
Leased Premises, the Landlord shall bill the Tenant therefore and the Tenant 
shall promptly reimburse the Landlord therefore.  In no event shall Landlord be 
liable for any interruption or failure in the supply of any such utility to the 
Leased Premises. 

     In the event the utility company supplying water and/or sewer to the Leased 
Premises determines that an additional service fee, impact fee, and/or 
assessment, or any other type of payment or penalty is necessary due to Tenant's 
use and occupancy of the Building, nature of operation and/or consumption of 
utilities, said expense shall be borne solely by the Tenant.  Said expense shall 
be paid promptly and any repairs requested by the utility company shall be 
performed by Tenant immediately and without any delay. 

     B.   Landlord Controls Selection.  Landlord has advised Tenant that 
presently Public Service Company of Colorado ("Utility Service Provider") is the 
utility company selected by Landlord to provide electricity and gas service for 
the Building.  Notwithstanding the foregoing, if permitted by Law, Landlord 
shall have the right at any time and from time to time during the Lease Term to 
either contract for service from a different company or companies providing 
electricity and/or gas service (each such company shall hereinafter be referred 
to as an ("Alternative Service Provider") or continue to contract for service 
from the Utility Service Provider. 

     C.   Tenant Shall Give Landlord Access.  Tenant shall cooperate with 
Landlord, Utility Service Provider, and any Alternative Service Provider at all 
times and, as reasonably necessary, shall allow Landlord, Utility Service 
Provider, and any Alternative Service Provider reasonable access to the 
Building's electric lines, feeders, risers, wiring, gas lines, and any other 
machinery within the Premises. 

     D.   Landlord Not Responsible for Interruption of Service.  Landlord shall 
in no way be liable or responsible for any loss, damage, or expense that Tenant 
may sustain or incur by reason of any change, failure, interference, disruption, 
or defect in the supply or character of the electrical and/or gas energy 
furnished to the Premises, or if the quantity or character of the electric 
and/or gas energy supplied by the Utility Service Provider or any Alternate 
Service Provider is no longer available or suitable for Tenant's  requirements, 
and no such change, failure, defect, unavailability, or unsuitability shall 
constitute an actual or constructive eviction, in whole or in part, or entitle 
Tenant to any abatement or diminution of rent, or relieve Tenant from any of its 
obligations under the Lease. 

14.  Maintenance 0bligations of Landlord.  Except as herein otherwise 
specifically provided for, and not including capital improvement.  Landlord 
shall keep and maintain the roof and exterior of the Building of which the 
Leased Premises are a part in good repair and condition.  Tenant shall repair 
and pay for any damage to roof, foundation and external walls caused by Tenant's 
action, negligence or fault. 

15.  Maintenance Obligations of the Tenant.  Subject only to the maintenance 
obligations of the Landlord as herein provided for, the Tenant shall, during the 
entire Lease Term, including all extensions thereof, at the Tenant's sole cost 
and expense, keep and maintain the Leased Premises in good condition and repair, 
including specifically the following: 

     A.   Electrical Systems. Tenant agrees to maintain in good working order 
and to make all required repairs and replacements to the electrical systems for 
the Leased Premises.  Tenant upon signing this Lease acknowledges that Tenant 
has inspected the existing electrical systems and all such systems are in good 
repair and working order. 

     B.   Plumbing Systems.  Tenant agrees to maintain in good working order and 
to make all required repairs or replacements to the plumbing systems for the 
Leased Premises.  Tenant upon signing this Lease acknowledges that Tenant has 
inspected the existing plumbing systems and all such systems are in good repair 
and working order. 

     C.   Inspections and Service.  Upon termination of Lease Agreement, Tenant 
agrees, before vacating premises, to employ at Tenant's sole cost and expense, a 

 
 
 
 
 
 
 
 
 
licensed contractor to inspect, service and write a written report on the 
systems referred to in "A" and "B" of this Paragraph.  Landlord shall have the 
right to order such an inspection if Tenant fails to provide evidence of such 
inspection, and, to follow the recommendations of such reports and to charge the 
expense thereof to the Tenant. 

     D.   Tenant's Responsibility for Building and Area Repairs.  Tenant shall 
be responsible for any repairs required for any part of the Building or Area of 
which the Leased Premises are a part if such repairs are necessitated by the 
actions or inactions of Tenant. 

     E.   Cutting Roof.  Tenant must obtain in writing the Landlord's approval 
prior to making any roof penetrations.  Failure by Tenant to obtain written 
permission to penetrate a roof shall relieve Landlord of any roof repair 
obligations as set forth in Paragraph "14" hereof.  Tenant further agrees to 
repair, at its sole cost and expense, all roof penetrations made by the Tenant 
and to use, if so requested by Landlord, a licensed contractor selected by the 
Landlord to make such penetrations and repairs. 

     F.   Glass and Doors.  The repair and replacement of all glass and doors on 
the Leased Premises shall be the responsibility of the Tenant.  Any such 
replacements or repairs shall be promptly completed at the expense of the 
Tenant. 

     G.   Liability for Overload.  Tenant shall be responsible for the repair or 
replacement of any damage to the Leased Premises, the Building or the Area which 
result from the Tenant's movement of heavy articles therein or thereon.  Tenant 
shall not overload the floors of any part of the Leased Premises. 

     H.   Liability for Overuse and Overload of Operating Systems.  Tenant shall 
be responsible for the repair, upgrade, modification, and/or replacement of any 
operating systems servicing the Leased Premises and/or all or part of the 
Building which is necessitated by Tenant's change or increase in use of or 
non-disclosed use of all or a part of the Leased Premises. Operating systems 
include, but are not limited to, electrical systems; plumbing systems (both 
water and natural gas); heating, ventilating, and air conditioning systems; 
telecommunications systems; computer and network systems; lighting systems, fire 
sprinkler systems; security systems; and building control systems, if any. 

     I.   Inspection of Leased Premises - "As Is" Conditions.  Tenant has 
inspected the Leased Premises and accepts the Leased Premises in the condition 
that they exist as of the date of this Lease, including, but not limited to, all 
mechanical, plumbing, and electrical systems and the conditions of the interior 
except: No Exceptions. 

     J.   Failure of Tenant to Maintain Premises.  Should Tenant neglect to keep 
and maintain the Leased Premises as required herein, the Landlord shall have the 
right, but not the obligation, to have the work done and any reasonable costs 
plus a ten percent (10%) overhead charge therefore shall be charged to Tenant as 
additional rental and shall become payable by Tenant with the payment of the 
rental next due. 

16.  Common Area Maintenance.  Tenant shall be responsible for Tenant's Prorata 
share of the total costs incurred for the operation, maintenance and repair of 
the Common Areas, including, but not limited to, the costs and expenses incurred 
for the operation, maintenance and repair of parking areas (including restriping 
and repaving); removal of snow; utilities for common lighting and signs; normal 
HVAC maintenance and elevator maintenance (if applicable); trash removal; 
security to protect and secure the Area; common entrances, exits, and lobbies of 
the Building; all common utilities, including water to maintain landscaping; 
replanting in order to maintain a smart appearance of landscape areas; supplies; 
depreciation on the machinery and equipment used in such operation, maintenance 
and repair; the cost of personnel to implement such services; the cost of 
maintaining in good working condition the HVAC system(s) for the Leased 
premises; the cost of maintaining in good working condition the elevator(s) for 
the Leased Premises, if applicable; costs to cover Landlord's management fees 
paid for the property.  These costs shall be estimated on an annual basis by the 
Landlord and shall be adjusted upwards or downwards depending on the actual 
costs for the preceding twelve months.  Tenant shall pay monthly, commencing 
with the first month of the Lease Term, as additional rent due under the terms 
hereof, a sum equal to Tenant's Prorata Share of the estimated costs for said 
twelve (12) month period, divided by 12.  The estimated initial monthly costs 
are $1,350.00.  Once each year the Landlord shall determine the actual costs of 
the foregoing expenses for the prior year and if the actual costs are greater 
than the estimated costs, the Tenant shall pay its Tenant's Prorata Share of the 
difference between the estimated costs and the actual costs to the Landlord with 
the next payment of Base Monthly Rent, or, if the actual costs are less than the 
estimated costs, the Landlord shall forthwith refund the amount of the Tenant's 
excess payment to the Tenant. 

Additionally, upon Lease expiration or termination Landlord shall also determine 
Tenant's prorated Prorata Share of the annualized actual costs of the foregoing 
expenses for the number of days the Lease is in effect during the calendar year 
in which the Lease expires or terminates.  If the annualized actual costs are 
greater than the estimated costs, the Tenant shall pay its prorated Tenant's 
Prorata Share of the difference between the estimated costs and the annualized 
actual costs to the Landlord, or, if the annualized actual costs are less than 
the estimated costs, the Landlord shall forthwith refund the excess to the 
Tenant.  For purposes of calculating Tenant's share of expenses under this 
paragraph, annualized actual costs shall be the sum of actual costs for the year 
at the time of reconciliation plus the total estimated costs prorated for the 
number of days from the date the last actual cost was paid to the end of the 
year. 

17.  Inspection of and Right of Entry to Leased Premises--Regular, Emergency, 
Reletting. Landlord and/or Landlord's agents and employees, shall have the right 
to enter the Leased Premises at all times during regular business hours and, at 
all times during emergencies, to examine the Leased Premises, to make such 

 
 
 
 
 
 
 
 
 
 
repairs, alterations, improvements or additions as Landlord deems necessary, and 
Landlord shall be allowed to take all materials into and upon said Leased 
Premises that may be required therefore without the same constituting an 
eviction of Tenant in whole or in part, and the rent reserved shall in no way 
abate while such repairs, alterations, improvements or additions are being made, 
by reason of loss or interruption of business of Tenant or otherwise.  During 
the six months prior to the expiration of the term of this Lease or any renewal 
thereof, Landlord may exhibit the Leased Premises to prospective tenants and/or 
purchasers and may place upon the Leased Premises the usual notices indicating 
that the Leased Premises are for lease and/or sale. 

18.  Alteration-Changes and Additions-Responsibility.  Unless the Landlord's 
approval is first secured in writing, the Tenant shall not install or erect 
inside partitions, add to existing electric power service, add telephone 
outlets, add light fixtures, install additional heating and/or air conditioning 
or make any other changes or alterations to the interior or exterior of the 
Leased Premises.  Any such changes or alterations shall be made at the sole cost 
and expense of the Tenant.  At the end of this Lease, all such fixtures, 
equipment, additions, changes and/or alterations (except trade fixtures 
installed by Tenant) shall be and remain the property of Landlord; provided, 
however, Landlord shall have the option to require Tenant to remove any or all 
such fixtures, equipment, additions and/or alterations and restore the Leased 
Premises to the condition existing immediately prior to such change and/or 
installation, normal wear and tear excepted, all at Tenant's cost and expense. 
All such work shall be done in a good and workmanlike manner and shall consist 
of new materials unless agreed to otherwise by Landlord.  Any and all repairs, 
changes and/or modifications thereto shall be the responsibility of, and at the 
cost of, Tenant.  Landlord may require adequate security from Tenant assuring no 
mechanics' liens on account of work done on the Leased Premises by Tenant and 
may post the Leased Premises, or take such other action as is then permitted by 
law, to protect the Landlord and the Leased Premises against mechanics' liens. 
Landlord may also require adequate security to assure Landlord that the Leased 
Premises will be restored to their original condition upon termination of this 
Lease. 

19.  Sign Approval.  Except for signs which are located inside of the Leased 
Premises and which are not attached to any part of the Leased Premises, the 
Landlord must approve in writing any sign to be placed in or on the interior or 
exterior of the Leased Premises, regardless of size or value.  Specifically, 
signs attached to windows of the Leased Premises must be so approved by the 
Landlord.  As a condition to the granting of such approval, Landlord shall have 
the right to require Tenant to furnish a bond or other security acceptable to 
Landlord sufficient to insure completion of and payment for any such sign work 
to be so performed.  Tenant shall, during the entire Lease Term, maintain 
Tenant's signs in good condition and repair at Tenants sole cost and expense. 
Tenant shall, remove all signs at the termination of this Lease, at Tenant's 
sole risk and expense and shall in a workmanlike manner properly repair any 
damage and close any holes caused by the installation and/or removal of Tenants 
signs.  Tenant shall give Landlord prior notice of such removal so that a 
representative of Landlord shall have the opportunity of being present when the 
signage is removed, or shall pre-approve the manner and materials used to repair 
damage and close the holes caused by removal. 

20.  Right of Landlord to Make Changes and Additions.  Landlord reserves the 
right at any time to make alterations or additions to the Building or Area of 
which the Leased Premises are a part.  Landlord also reserves the right to 
construct other buildings and/or improvements in the Area and to make 
alterations or additions thereto, all as Landlord shall determine.  Easements 
for light and air are not included in the leasing of the Leased Premises to 
Tenant.  Landlord further reserves the exclusive right to the roof of the 
Building of which the Leased Premises are a part.  Landlord also reserves the 
right at any time to relocate, vary and adjust the size of any of the 
improvements or Common Areas located in the Area, provided, however, that all 
such changes shall be in compliance with the requirements of governmental 
authorities having jurisdiction over the Area.  Nothing in this Lease will 
require Tenant to indemnify, hold harmless or release Landlord for any claim, 
loss, expense, cost judgement and/or demand, or fees, arising from the 
negligence or willful misconduct of Landlord, its agents, employees or 
contractors, or a breach of the obligations of the Landlord hereunder. 

21.  Damage or Destruction of Leased Premises.  In the event the Leased Premises 
and/or the Building of which the Leased Premises are a part shall be totally 
destroyed by fire or other casualty or so badly damaged that, in the opinion of 
Landlord and Tenant, it is not feasible to repair or rebuild same, Landlord 
shall have the right to terminate this Lease upon written notice to Tenant.  If 
the Leased Premises are partially damaged by fire or other casualty, except if 
caused by Tenant's negligence, and said Leased Premises are not rendered 
untenable thereby, as determined by Landlord and Tenant, an appropriate 
reduction of the rent shall be allowed for the unoccupied portion of the Leased 
Premises until repair thereof shall be substantially completed. If the Landlord 
elects to exercise the right herein vested in it to terminate this Lease as a 
result of damage to or destruction of the Leased Premises or the Building in 
which the Leased Premises are located, said election shall be made by giving 
notice thereof to the Tenant within thirty (30) days after the date of said 
damage or destruction. 

22.  Governmental Acquisition of Property.  The parties agree that Landlord 
shall have complete freedom of negotiation and settlement of all matters 
pertaining to the acquisition of the Leased Premises, the Building, the Area, or 
any part thereof, by any governmental body or other person or entity via the 
exercise of the power of eminent domain, it being understood and agreed that any 
financial settlement made or compensation paid respecting said land or 
improvements to be so taken, whether resulting from negotiation and agreement or 
legal proceedings, shall be the exclusive property of Landlord, there being no 
sharing whatsoever between Landlord and Tenant of any sum so paid.  In the event 
of any such taking, Landlord shall have the right to terminate this Lease on the 
date possession is delivered to the condemning person or authority.  Such taking 
of the property shall not be a breach of this Lease by Landlord nor give rise to 

 
 
 
 
 
any claims in Tenant for damages or compensation from Landlord.  Nothing herein 
contained shall be construed as depriving the Tenant of the right to retain as 
its sole property any compensation paid for any tangible personal property owned 
by the Tenant which is taken in any such condemnation proceeding. 

23.  Assignment or Subletting.  Tenant may not assign this Lease, or sublet the 
Leased Premises or any part thereof, without the written consent of Landlord, 
such consent shall not be unreasonably withheld.  No such assignment or 
subletting if approved by the Landlord shall relieve Tenant of any of its 
obligations hereunder, and, the performance or nonperformance of any of the 
covenants herein contained by subtenants shall be considered as the performance 
or the nonperformance by the Tenant.  In the event of an acquisition, merger, or 
reorganization, the assignment of the Lease shall not be unreasonably withheld 
by Landlord. 

24.  Warranty of Title.  Subject to the provisions of the following three (3) 
paragraphs hereof, Landlord covenants it has good right to lease the Leased 
Premises in the manner described herein and that Tenant shall peaceably and 
quietly have, hold, occupy and enjoy the Leased Premises during the term of the 
Lease. 

25.  Access.  Landlord shall provide Tenant nonexclusive access to the Leased 
Premises through and across land and/or other improvements owned by Landlord. 
Landlord shall have the right, during the term of this Lease, to designate, and 
to change, such nonexclusive access. 

26.  Subordination.  Tenant agrees that this Lease shall be subordinate to any 
mortgages, trust deeds or ground leases that may now exist or which may 
hereafter be placed upon said Leased Premises and to any and all advances to be 
made thereunder, and to the interest thereon, and all renewals, replacements and 
extensions thereof.  Tenant shall execute and deliver whatever instruments may 
be required for the above purposes, and failing to do so within ten (10) days 
after demand in writing, does hereby make, constitute and irrevocably appoint 
Landlord as its attorney-in-fact and in its name, place and stead so to do. 
Tenant shall in the event of the sale or assignment of Landlord's interest in 
the Area or in the Building of which the Leased Premises form a part, or in the 
event of any proceedings brought for the foreclosure of or in the event of 
exercise of the power of sale under any mortgage made by Landlord covering the 
Leased Premises, attorn to the purchaser and recognize such purchaser as 
Landlord under this Lease. 

27.  Easements.  The Landlord shall have the right to grant any easement on, 
over, under and above the Area for such purposes as Landlord determines, 
provided that such easements do not materially interfere with Tenant's occupancy 
and use of the Leased Premises. 

28.  Indemnification and Waiver.  Except in the case of a breach or default in 
the performance of any obligation under this Lease, each party shall indemnify, 
defend and hold harmless the other party and nothing in this Lease shall be 
construed as imposing any liability on them for any loss, costs, expense 
(including reasonable attorney's fees), or any claims, suits, actions or damages 
arising from the ownership, use, control or occupancy of any portion of the 
Project including the Building, Common Areas and Premises unless such loss, 
cost, expense, claim, suit or action is a result of or caused by the negligent 
acts or omissions of such other party or its agents, servants, employees, 
contractors, or invitees. 

Tenant shall not indemnify Landlord for acts or failure to observe or comply 
with any of the rules by any other Tenant or occupant of the Building or Project 
that adversely affect Tenant's use and occupancy in which Landlord has been put 
on notice of such adverse impact to Tenant. 

29.  Acts or Omission of Others.  The Landlord, or its employees or agents, or 
any of them, shall not be responsible or liable to the Tenant or to the Tenant's 
guests, invitees, employees, agents or any other person or entity, for any loss 
or damage that may be caused by the acts or omissions of other tenants, their 
guests or invitees, occupying any other part of the Area or by persons who are 
trespassers on or in the Area, or for any loss or damage caused or resulting 
from the bursting, stoppage, backing up or leaking of water, gas, electricity or 
sewers or caused in any other manner whatsoever, unless such loss or damage is 
caused by or results from the negligent acts of the Landlord, its agents or 
contractors. 

30.  Interest on Past Due Obligations.  Any amount due to Landlord not paid when 
due shall bear interest at one and one half (1-1/2%) percent per month from due 
date until paid.  Payment of such interest shall not excuse or cure any default 
by Tenant under this Lease. 

31.  Holding Over-Double Last Month's Rent.  If Tenant shall remain in 
possession of the Leased Premises after the termination of this Lease, whether 
by expiration of the Lease Term or otherwise, without a written agreement as to 
such possession, then Tenant shall be deemed a month-to-month Tenant.  The rent 
rate during such holdover tenancy shall be equivalent to double the monthly rent 
paid for the last full month of tenancy under this Lease, excluding any free 
rent concessions which may have been made for the last full month of the Lease. 
No holding over by Tenant shall operate to renew or extend this Lease without 
the written consent of Landlord to such renewal or extension having been first 
obtained.  Tenant shall indemnify Landlord against loss or liability resulting 
from the delay by Tenant in surrendering possession of the Leased Premises 
including, without limitation, any claims made with regard to any succeeding 
occupancy bounded by such holdover period. 

32.  Modification or Extensions.  No modification or extension of this Lease 
shall be binding upon the parties hereto unless in writing and unless signed by 
the parties hereto. 

33.  Notice Procedure.  All notices, demands and requests which may be or are 
required to be given by either party to the other shall be in writing and such 

 
 
 
 
 
 
 
 
 
 
 
 
that are to be given to Tenant shall be deemed to have been properly given if 
served on Tenant or an employee of Tenant or sent to Tenant by United States 
registered or certified mail, return receipt requested, properly sealed, stamped 
and addressed to Tenant at 1613 Prospect Parkway, Fort Collins, CO 80525, 
Attention Facilities Manager or at such other place as Tenant may from time to 
time designate in a written notice to Landlord; and, such as are to be given to 
Landlord shall be deemed to have been properly given if personally served on 
Landlord or if sent to Landlord, United States registered or certified mail, 
return receipt requested, properly sealed, stamped and addressed to Landlord at 
4875 Pearl East Cr. #300, Boulder, CO 80301 or at such other place as Landlord 
may from time to time designate in a written notice to Tenant.  Any notice given 
by mailing shall be effective as of the date of mailing. 

34.  Memorandum of Lease-Notice to Mortgagee.  The Landlord and Tenant agree not 
to place this Lease of record, but upon the request of either party to execute 
and acknowledge so the same may be recorded a short form lease indicating the 
names and respective addresses of the Landlord and Tenant, the Leased Premises, 
the Lease Term, the dates of the commencement and termination of the Lease Term 
and options for renewal, if any, but omitting rent and other terms of this 
Lease.  Tenant agrees to an assignment by Landlord of rents and of the 
Landlord's interest in this Lease to a mortgagee, if the same be made by 
Landlord.  Tenant further agrees if requested to do so by the Landlord that it 
will give to said mortgagee a copy of any request for performance by Landlord or 
notice of default by Landlord; and in the event Landlord fails to cure such 
default, the Tenant will give said mortgagee a sixty (60) day period in which to 
cure the same.  Said period shall begin with the last day on which Landlord 
could cure such default before Tenant has the right to exercise any remedy by 
reason of such default.  All notices to the mortgagee shall be sent by United 
States registered or certified mail, postage prepaid, return receipt requested. 

35.  Controlling Law.  The Lease, and all terms hereunder shall be construed 
consistent with the laws of the State of Colorado.  Any dispute resulting in 
litigation hereunder shall be resolved in court proceedings instituted in 
Larimer County and in no other jurisdiction. 

36.  Landlord Not a Partner With the Tenant.  Nothing contained in this Lease 
shall be deemed, held or construed as creating Landlord as a partner, agent, 
associate of or in joint venture with Tenant in the conduct of Tenants business, 
it being expressly understood and agreed that the relationship between the 
parties hereto is and shall at all times remain that of Landlord and Tenant. 

37.  Partial Invalidity.  If any term, covenant or condition of this Lease or 
the application thereof to any person or circumstance shall, to any extent, be 
invalid or unenforceable, the remainder of this Lease or the application of 
such term, covenant or condition to persons and circumstances other than those 
to which it has been held invalid or unenforceable, shall not be affected 
thereby, and each term, covenant and condition of this Lease shall be valid and 
shall be enforced to the fullest extent permitted by law. 

38.  Default-Remedies of Landlord.  Should Tenant be in default of rental 
charges (monetary expenses to Tenant) Landlord shall give Tenant a cure period 
of ten (10) days; if such default is non-monetary, a cure period of thirty (30) 
days shall be given after written notice from Landlord. 

     A.   The occurrence of any of the following events shall constitute a 
default by Tenant under this Lease: 

          (1)  Failure to make due and punctual payment of rent or any other 
charges, assessments or amounts due or payable or required to be paid under this 
Lease; or 

          (2)  Neglect or failure by Tenant to perform or observe, or any other 
breach of, any other term, covenant or condition of this Lease; or 

          (3)  Adjudication of Tenant as bankrupt or insolvent, or filing by or 
against Tenant of any petition in bankruptcy or for reorganization or for the 
adoption of any arrangement under the Bankruptcy Code; application is made for 
the appointment of receiver or conservator for Tenants business or property; or 
assignment by Tenant is made of its property for the benefit of its creditors; 
or Tenant's interest in this Lease or any substantial amount of Tenant's other 
real or personal property is levied or executed upon by process of law; or 

          (4)  Petition or other proceeding is made by or against Tenant for its 
dissolution or liquidation; or voluntary dissolution or liquidation of Tenant; 
or 

          (5)  Abandonment of the Leased Premises, or any part thereof, by 
Tenant for a period of time in excess of thirty (30) consecutive days. 

     B.   If Tenant shall default in the payment, of rent or in the keeping of 
any of the terms, covenants or conditions of this Lease to be kept and/or 
performed by Tenant or shall otherwise commit any event of default as defined 
above, Landlord may upon the expiration of any applicable cure, immediately, or 
at any time thereafter, reenter the Leased Premises, remove all persons and 
property therefrom, without being liable to indictment, prosecution for damage 
therefore, or for forcible entry and detainer and repossess and enjoy the Leased 
Premises, together with all additions thereto or alterations and improvements 
thereof.  Landlord may, at its option, at any time and from time to time 
thereafter, relet the Leased Premises or any part thereof for the account of 
Tenant or otherwise, and receive and collect the rents therefore and apply the 
same first to the payment of such expenses as Landlord may have incurred in 
recovering possession and for putting the same in good order and condition for 
rerental, and expense, commissions and charges paid by Landlord in reletting the 
Leased Premises.  Any such reletting may be for the remainder of the term of 
this Lease or for a longer or shorter period.  In lieu of reletting such Leased 
Premises, Landlord may occupy the same or cause the same to be occupied by 
others.  Whether or not the Leased Premises or any part thereof be relet, Tenant 
shall pay the Landlord the rent and all other charges required to be paid by 

 
 
 
 
 
 
 
 
 
 
 
 
Tenant up to the time of the expiration of this Lease or such recovered 
possession, as the case may be and thereafter, Tenant, if required by Landlord, 
shall pay to Landlord until the end of the term of this Lease, the equivalent of 
the amount of all rent reserved herein and all other charges required to be paid 
by Tenant, less the net amount received by Landlord for such reletting, if any, 
unless waived by written notice from Landlord to Tenant.  No action by Landlord 
to obtain possession of the Leased Premises and/or to recover any amount due to 
Landlord hereunder shall be taken as a waiver of Landlord's right to require 
full and complete performance by Tenant of all terms hereof, including payment 
of all amounts due hereunder or as an election on the part of Landlord to 
terminate this Lease Agreement.  If the Leased Premises shall be reoccupied by 
Landlord, then, from and after the date of repossession, Tenant shall be 
discharged of any obligations to Landlord under the provisions hereof for the 
payment of rent.  If the Leased Premises are reoccupied by the Landlord pursuant 
hereto, and regardless of whether the Leased Premises shall be relet or 
possessed by Landlord, all fixtures, additions, furniture, and the like then on 
the Leased Premises, excluding any equipment, fixtures, and furniture that 
Tenant may be leasing from a third party, may be retained by Landlord.  In the 
event Tenant is in default under the terms hereof and, by the sole determination 
of Landlord, has abandoned the Leased Premises, Landlord shall have the right to 
remove all the Tenant's property from the Leased Premises and dispose of said 
property in such a manner as determined best by Landlord, at the sole cost and 
expense of Tenant and without liability of Landlord for the actions so taken and 
without liability on the part of Landlord for any action so taken. 

     C.   In the event an assignment of Tenant's business or property shall be 
made for the benefit of creditors, or, if the Tenants leasehold interest under 
the terms of this Lease Agreement shall be levied upon by execution or seized by 
virtue of any writ of any court of law, or, if application be made for the 
appointment of a receiver for the business or property of Tenant, or, if a 
petition in bankruptcy shall be filed by or against Tenant, then and in any such 
case, at Landlord's option, with or without notice, Landlord may terminate this 
Lease and immediately retake possession of the Leased Premises without the same 
working any forfeiture of the obligations of Tenant hereunder. 

     D.   [Intentionally left blank] 

     E.   In addition to all rights and remedies granted to Landlord by the 
terms hereof, Landlord shall have available any and all rights and remedies 
available at law or in equity, or under the statutes of the State of Colorado. 
No remedy herein or otherwise conferred upon or reserved to Landlord shall be 
considered exclusive of any other remedy but shall be cumulative and shall be in 
addition to every other remedy given hereunder or now or hereafter existing at 
law or in equity or by statute.  Further, all powers and remedies given by this 
Lease to Landlord may be exercised, from time to time, and as often as occasion 
may arise or as may be deemed expedient.  No delay or omission of Landlord to 
exercise any right or power arising from any default shall impair any such right 
or power or shall be considered to be a waiver of any such default or 
acquiescence thereof.  The acceptance of rent by Landlord shall not be deemed to 
be a waiver of any breach of any of the covenants herein contained or of any of 
the rights of Landlord to any remedies herein given. 

     F.   If Tenant shall, for any reason, vacate the Leased Premises before the 
current expiration date, landlord shall have the right to accelerate rental 
payments and any and all future rent payments due during the course of the Lease 
Term shall become immediately payable in full to the Landlord. 

     G.   Upon default by Landlord, Tenant shall give Landlord written notice of 
said default, with particulars.  The landlord shall have thirty days to cure 
such default, unless the reasonable time to cure exceeds thirty days, in which 
case Landlord must have taken substantial steps toward curing the default within 
said thirty days.  In addition, Tenant shall be entitled to all the rights and 
remedies of a commercial tenant under Colorado Law. 

39.  Legal Proceedings-Responsibilities.  In the event of proceeding at law or 
in equity by either party hereto, the defaulting party shall pay all costs and 
expenses, including all reasonable attorney's fees incurred by the non- 
defaulting party in pursuing such remedy, if such non-defaulting party is 
awarded substantially the relief requested. 

40.  Administrative Charges.  In the event any check, bank draft or negotiable 
instrument given for any money payment hereunder shall be dishonored at any time 
and from time to time, for any reason whatsoever not attributable to Landlord, 
Landlord shall be entitled, in addition to any other remedy that may be 
available, (1) to make an administrative charge of $100.00 or three times the 
face value of the check, bank draft or negotiable instrument, whichever is 
smaller, and (2) at Landlord's sole option, to require Tenant to make all future 
rental payments in cash or cashiers check. 

41.  Hazardous Materials and Environmental Considerations. 

     A.   Tenant covenants and agrees that Tenant and its agents, employees, 
contractors and invitees shall comply with all Hazardous Materials Laws (as 
hereinafter defined).  Without limiting the foregoing, Tenant covenants and 
agrees that it will not use, generate, store or dispose of, nor permit the use, 
generation, storage or disposal of Hazardous Materials (as hereinafter defined) 
on, under or about the Leased Premises, nor will it transport or permit the 
transportation of Hazardous Materials to or from the Leased Premises, except in 
full compliance with any applicable Hazardous Materials Laws.  Any Hazardous 
Materials located on the Leased Premises shall be handled in an appropriately 
controlled environment which shall include the use of such equipment (at 
Tenant's expense) as is necessary to meet or exceed standards imposed by any 
Hazardous Materials Laws and in such a way as not to interfere with any other 
tenants use of its premises.  Upon breach of any covenant contained herein, 
Tenant shall, at Tenant's sole expense, cure such breach by taking all action 
prescribed by any applicable Hazardous Materials Laws or by any governmental 
authority with jurisdiction over such matters. 

 
 
 
 
 
 
 
 
 
 
     B.   Tenant shall inform Landlord at any time of (i) any Hazardous 
Materials it intends to use, generate, handle, store or dispose of, on or about 
or transport from, the Leased Premises and (ii) of Tenant's discovery of any 
event or condition which constitutes a violation of any applicable Hazardous 
Materials Laws.  Tenant shall provide to Landlord copies of all communications, 
to or from any governmental authority or any other party relating to Hazardous 
Materials affecting the Leased Premises. 

     C.   Tenant shall indemnify and hold Landlord harmless from any and all 
claims, judgments, damages, penalties, fines, costs, liabilities, expenses or 
losses (including, without limitation, diminution on value of the Leased 
Premises, damages for loss or restriction on use of all or part of the Leased 
Premises, sums paid in settlement of claims, investigation of site conditions, 
or any cleanup, removal or restoration work required by any federal, state or 
local governmental agency, attorney's fees, consultant fees, and expert fees) 
which arise as a result of or in connection with any breach of the foregoing 
covenants or any other violation of any Hazardous Materials laws by Tenant.  The 
indemnification contained herein shall also accrue to the benefit of the 
employees, agents, officers, directors and/or partners of Landlord. 

     D.   Upon termination of this Lease and/or vacation of the Leased Premises, 
Tenant shall properly remove all Hazardous Materials and shall then provide to 
Landlord a Phase I environmental audit report, prepared by a professional 
consultant satisfactory to Landlord and at Tenant's sole expense, certifying 
that the Leased Premises have not been subjected to environmental harm caused by 
Tenant's use and occupancy of the Leased Premises.  Landlord shall grant to 
Tenant and its agents or contractors such access to the Leased Premises as is 
necessary to accomplish such removal and prepare such report. 

     E.   "Hazardous Materials" shall mean (a) any chemical, material, substance 
or pollutant which poses a hazard to the Leased Premises or to persons on or 
about the Leased Premises or would cause a violation of or is regulated by any 
Hazardous Materials Laws, and (b) any chemical, material or substance defined as 
or included in the definitions of "hazardous substances", "hazardous wastes", 
"extremely hazardous waste", "restricted hazardous waste", "toxic substances", 
"regulated substance", or words of similar import under any applicable federal, 
state or local law or under the regulations adopted or publications promulgated 
pursuant thereto, including, but not limited to, the Comprehensive Environmental 
Response, Compensation and Liability Act of 1980, as amended, 42 U.S.C. Sec. 
9601, et seq; the Hazardous Materials Transportation Act, as amended, 49 U.S.C. 
Sec. 1801, et seq; the Resource Conservation and Recovery Act as amended, 42 
U.S.C. Sec 6901, et seq; the Solid Waste Disposal Act, 42 U.S.C. Sec. 6991 et 
seq; the Federal Water Pollution Control Act, as amended, 33 U.S.C. Sec. 1251, 
et seq; and Sections 25-15-101, et seq; 25-16-101, et seq; 25-7-101, et seq., 
and 25-8-101, et seq., of the Colorado Revised Statutes.  "Hazardous Materials 
Laws" shall mean any federal state or local laws, ordinances, rules, 
regulations, or policies (including, but not limited to, those laws specified 
above) relating to the environment, health and safety or the use, handling, 
transportation, production, disposal, discharge or storage of Hazardous 
Materials, or to industrial hygiene or the environmental conditions on, under or 
about the Leased Premises.  Said term shall be deemed to include all such laws 
as are now in effect or as hereafter amended and all other such laws as may 
hereafter be enacted or adopted during the term of this Lease. 

     F.   All obligations of Tenant hereunder shall survive and continue after 
the expiration of this Lease or its earlier termination for any reason. 

     G.   Tenant further covenants and agrees that it shall not install any 
storage tank (whether above or below the ground) on the Leased Premises without 
obtaining the prior written consent of the Landlord, which consent may be 
conditioned upon further requirements imposed by Landlord with respect to, among 
other things, compliance by Tenant with any applicable laws, rules, regulations 
or ordinances and safety measures or financial responsibility requirements. 

     H.   Should any local governmental entity having jurisdiction over the 
Leased Premises require any type of environmental audit or report prior to or 
during the occupancy of the Leased Premises by the Tenant, such cost of the 
audit or report shall be the sole responsibility of the Tenant. 

     I.   Notwithstanding anything to the contrary contained in this Paragraph 
41, Tenant shall not be responsible for any conditions which existed prior to 
its tenancy, nor shall it be responsible if conditions which are determined not 
to be caused by action or inaction of Tenant. 

42.  Entire Agreement.  It is expressly understood and agree by and between the 
parties hereto that this Lease sets forth all the promises, agreements, 
conditions, and understandings between Landlord and/or its agents and Tenant 
relative to the Leased Premises and that there are no promises, agreements, 
conditions, or understandings either oral or written, between them other than 
that are herein set forth. 

43.  [Intentionally left blank] 

44.  Estoppel Certificates.  Within no more than 5 days after receipt of written 
request, the Tenant shall furnish to the owner a certificate, duly acknowledged, 
certifying, to the extent true: 

     A. That this Lease is in full force and effect. 
     B. That the Tenant knows of no default hereunder on the part of the owner, 
        or if it has reason to believe that such a default exists, the nature 
        thereof in reasonable detail. 
     C. The amount of the rent being paid and the last date to which rent has 
        been paid. 
     D. That this Lease has not been modified, or if it has been modified, the 
        terms and dates of such modifications. 
     E. That the term of this Lease has commenced. 
     F. The commencement and expiration dates. 
     G. Whether all work to be performed by the owner has been completed. 

 
 
 
 
 
 
 
 
 
 
 
     H. Whether the renewal term option has been exercised if applicable. 
     I. Whether there exist any claims or deductions from, or defenses to, the 
        payment of rent. 
     J. Such other matters as may be reasonably requested by owner. 

If the Tenant fails to execute and deliver to the owner a completed certificate 
as required under this section, the Tenant hereby appoints the owner as its 
Attorney-In-Fact to execute and deliver such certificate for and on behalf of 
the Tenant. 

45.  Financial Statements.  As requested by the Landlord, Tenant shall provide 
copies of its most recent financial statements and shall also provide Landlord 
with up to three (3) prior years of financial statements, if so requested. 

46.  Brokers. Tenant represents and warrants that it has dealt only with N/A 
(the "Broker") in the negotiation of this Lease.  Landlord shall make payment of 
the commission according to the terms of a separate agreement with the Broker. 
Tenant hereby agrees to Indemnify and hold Landlord harmless of an from any and 
all loss, costs, damages or expenses (including, without limitation, all 
attorney's fees and disbursements) by reason of any claim of, or liability to, 
any other broker or person claiming through Tenant and arising out of this 
Lease.  Additionally, Tenant acknowledges and agrees that Landlord shall have no 
obligation for payment of any brokerage fee or similar compensation to any 
person with whom Tenant has dealt or may deal with in the future with respect to 
leasing of any additional or expansion space in the Building or any renewals or 
extensions of this Lease unless specifically provided for by separate written 
agreement with Landlord.  In the event any claim shall be made against Landlord 
by any other broker who shall claim to have negotiated this Lease on behalf of 
Tenant or to have introduced Tenant to the Building or to Landlord, Tenant 
hereby indemnifies Landlord, and Tenant shall be liable for the payment of all 
reasonable attorney's fees, costs, and expenses incurred by Landlord in 
defending against the same, and in the event such broker shall be successful in 
any such action, Tenant shall, upon demand, make payment to such broker. 

47.  Lease Exhibits Attached. This Lease includes the following Lease Exhibits 
which are incorporated herein and made a part of this Lease Agreement: 

     Exhibit "A" - Site Plan Depicting Area 
     Exhibit "B" - [Intentionally left blank] 
     Exhibit "C" - Landlord and Tenants Construction Obligations 
     Exhibit "D" - Sign Code Obligations 

48.  Miscellaneous.  All marginal notations and paragraph headings are for 
purposes of reference and shall not affect the true meaning and intent of the 
terms hereof.  Throughout this Lease, wherever the words "Landlord" and "Tenant" 
are used they shall include and imply to the singular, plural, persons both male 
and female, companies, partnerships and corporations, and in reading said Lease, 
the necessary grammatical changes required to make the provisions hereof mean 
and apply as aforesaid shall be made in the same manner as though originally 
included in said Lease. 

IN WITNESS WHEREOF, the parties have executed this Lease as of the date hereof. 

LANDLORD:  GB VENTURES 

By:        /s/ W. W. REYNOLDS 

TENANT:   HESKA CORPORATION 

By:       /s/ R. L. HENDRICK 

          R. L. HENDRICK, EXECUTIVE VICE PRESIDENT & CHIEF FINANCIAL OFFICER 

                        ENVIRONMENTAL INDEMNITY AGREEMENT 

THIS INDEMNITY is given as of this 6th day of October, 1999, by Heska 
Corporation ("Indemnitor," whether one or more), to and for the benefit of GB 
Ventures ("Landlord"). 

     WHEREAS, GB Ventures, is Landlord under a proposed Lease Agreement dated 
October 6, 1999, ("the Lease") in which Heska Corporation a Delaware Corporation 
is the proposed tenant ("Tenant"), regarding the Leased Premises commonly known 
as 1601 Prospect Parkway, Suites C/D, G, H, I, & J, Fort Collins, Co 80525 
("Leased Premises"); and 

     WHEREAS, Landlord is unwilling to enter into the Lease with Tenant unless 
the Indemnitor agrees to the indemnities hereinafter provided. 

     NOW, THEREFORE, in consideration of the matters recited above and to induce 
Landlord to enter into the Lease with Tenant, Indemnitor undertakes and agrees 
as follows: 

     1.   Indemnitor shall indemnify, defend and hold Landlord harmless from and 
against any and all suits, actions, legal or administrative proceedings, 
demands, claims, judgements, damages, penalties, fines, costs, liabilities, 
expenses or losses which arise during or after the lease term as a result of or 
in connection with the presence, use, storage, disposal, transportation or 
discharge, by or on behalf of Tenant, of any Hazardous Materials (as defined in 
the Lease) on, in or under or affecting all or any portion of the Leased 
Premises or any surrounding areas, or the disposition or transportation of any 
Hazardous Materials therefrom, or any breach by Tenant of the provisions 
concerning Environmental Considerations as contained in paragraph 41 of the 
Lease, or the failure of the Tenant to comply with any applicable Hazardous 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Materials Laws (as defined in the Lease), or otherwise resulting from or arising 
out of any action or non-action of Tenant or Tenant's operations on the Leased 
Premises. 

     Without limiting the generality of the foregoing, it is expressly agreed by 
Indemnitor that such Indemnity shall also include the following: diminution in 
value of the Leased Premises, damages for loss or restriction on use of rental 
or useable space or any amenity of the Leased Premises, damages arising from any 
adverse impact on marketing of space or delay in delivering possession to a 
subsequent tenant or purchaser, restoration of the Leased Premises to a 
condition not materially different from its original contour, appearance and 
condition; costs incurred in connection with any investigation of site 
conditions or any clean-up, remedial, removal or restoration work required by 
any federal, state or local governmental agency, political subdivision, court 
order or lender of the Landlord; costs of removal and lawful disposal off site 
of all Hazardous Materials; all sums paid in settlement of claims, attorneys' 
fees, consultant fees and expert fees. 

     The foregoing indemnities shall survive termination or expiration of the 
Lease and shall also accrue to the benefit of the employees, agents, officers, 
directors and/or partners of Landlord. 

     2.   Indemnitor agrees to pay to Landlord, from time to time, upon demand 
therefor, an amount equal to any and all expenses therefore incurred by Landlord 
for which Landlord is entitled to indemnification.  Any sums not so paid shall 
thereafter bear interest at a rate of two percent (2%) per month until paid in 
full. 

     3.   The rights and remedies of Landlord under this indemnity shall be in 
addition to any rights or remedies available to Landlord under the terms of the 
Lease.  The obligations of Indemnitor hereunder shall not be affected or 
impaired by: (i) the assertion by Landlord against Tenant of any rights or 
remedies reserved to Landlord pursuant to provisions of the Lease; (ii) the 
commencement of summary or any other proceedings against Tenant; (iii) failure 
of the Landlord to enforce any of its rights against Tenant pursuant to the 
Lease or otherwise; (iv) the granting by Landlord of any extensions of time to 
Tenant; (v) the assignment or transfer of the Lease by Tenant; (vi) with release 
or discharge of Tenant from its obligations under the Lease in any creditors', 
receivership, bankruptcy or other proceedings or the commencement or pendency of 
any such proceedings; or (vii) the impairment, limitation or modification of the 
liability of Tenant or the estate of Tenant in bankruptcy, or of any remedy for 
the enforcement of tenant's liability under the Lease, resulting from the 
operation of any present or future bankruptcy code or other statute, or from the 
decision of any court. 

     4.   Until all Tenants obligations under the Lease are fully performed, 
Indemnitor (i) waives any right of subrogation which it might have against 
Tenant by reason of any payments or acts of performance by Indemnitor pursuant 
to its obligations hereunder; (ii) waives any other right which Indemnitor may 
have against Tenant by reason of any one or more payments or acts in compliance 
with its obligations hereunder; and (iii) subordinates any liability or 
indebtedness of tenant held by Indemnitor to the obligations of Tenant to 
Landlord under the Lease. 

     5.   All notices for or allowed hereunder shall be deemed given and 
received with (a) personally delivered, or (b) at the time the same is deposited 
in the United States mail, postage prepaid, first class mail, or addressed to 
the applicable party at the address indicated below for such party, or as to 
each party, at such other address as shall be designated by such party in a 
written notice to the other party: 

     If to Indemnitor, to: 

     Heska Corporation 
     Attention: Facilities Manager 
     1613 Prospect Parkway 
     Fort Collins, CO 80525 

     If to Landlord, to: 

     GB Ventures 
     4875 Pearl East Circle #300 
     Boulder, CO 80301 

     6.   In the event of default in its obligations hereunder, Indemnitor 
agrees to reimburse Landlord for reasonable attorneys' fees and costs incurred 
by Landlord in the enforcement of such obligations. 

     7.   This Environmental Indemnity Agreement shall apply to the Lease and 
any extension or renewal thereof, and any holdover term following the term 
thereof, or any such extension or renewal. 

     8.   This Environmental Indemnity Agreement shall be governed by and 
construed in accordance with the laws of the State of Colorado. 

     9.   The covenants and agreements herein contained shall extend to and be 
binding upon the parties hereto and their respective successors and assigns. 

     IN WITNESS WHEREOF, the parties hereto have executed this Environmental 
Indemnity Agreement on the day and year first above written. 

          /s/ R. L. HENDRICK 
          "Indemnitor"- HESKA CORPORATION 

          /s/ W. W. REYNOLDS 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
          "Landlord" - GB VENTURES 

                                   EXHIBIT "A" 

                                   [SITE PLAN] 

                                   EXHIBIT "C" 

                 LANDLORD AND TENANT'S CONSTRUCTION OBLIGATIONS 

Tenant shall take the Premises in "as is" condition.  Landlord has no 
construction obligations. 
                                   EXHIBIT "D" 

                             [SIGN CODE OBLIGATIONS] 

 
 
 
 
 
 
 
 
 
 
 
 
                                 LEASE AGREEMENT 
                           OFFICE AND INDUSTRIAL SPACE 

This Lease Agreement is made and entered into as of the 24th day of August, 
1999, by and between GB Ventures ("Landlord"), whose address is 4875 Pearl East 
Cr. #300, Boulder, CO 80301, and Heska Corporation ("Tenant"), whose address is 
1613 Prospect Parkway, Fort Collins, CO 80525. 

In consideration of the covenants, terms, conditions, agreements and payments as 
herein set forth, the Landlord and Tenant hereby enter into the following Lease: 

1. Definitions.  Whenever the following words or phrases are used in this Lease, 
said words or phrases shall have the following meaning: 

     A.   "Area" shall mean the parcel of land depicted on Exhibit "A" attached 
hereto and commonly known and referred to as Plum Tree Plaza, Fort Collins , 
Colorado.  The Area includes the Leased Premises and one or more buildings.  The 
Area may include Common Areas. 

     B.   "Building" shall mean a building located in the Area. 

     C.   "Common Areas" shall mean all entrances, exits, driveways, curbs, 
walkways, hallways, parking areas, landscaped areas, restrooms, loading and 
service areas, and like areas or facilities which are located in the Area and 
which are designated by the Landlord as areas or facilities available for the 
nonexclusive use in common by persons designated by the Landlord. 

     D.   "Leased Premises" shall mean the premises herein leased to the Tenant 
by the Landlord. 

     E.   "Tenant's Prorata Share as to the Building in which the Leased 
Premises are located shall mean an amount (expressed as a percentage) equal to 
the number of square feet included in the Leased Premises divided by the total 
number of leasable square feet included in said Building.  The Tenant's Prorata 
Share as to Common Areas shall mean an amount (expressed as a percentage) equal 
to the number of square feet included in the Leased Premises divided by the 
total number of leasable square feet included in all Buildings located in the 
Area.  The Tenant's Prorata Share for Common Areas may change from time to time 
as the leasable square footage in all Buildings located in the Area is increased 
or decreased. 

2. Leased Premises.  The Landlord hereby leases unto the Tenant, and the Tenant 
hereby leases from the Landlord, the following described premises: 

          Space D, E, F in Building 2601 Midpoint Drive 
          consisting of Approximately 7433 square feet, all as 
          depicted on Exhibit "B" attached hereto. 

3. Base Term.   The term of this Lease shall commence at 12:00 noon on October 
4, 1999 , and, unless sooner terminated as herein provided for, shall end at 
12:00 noon on October l, 2004 ("Lease Term").  Except as specifically provided 
to the contrary herein, the Leased Premises shall, upon the termination of this 
Lease, by virtue of the expiration of the Lease Term or otherwise, be returned 
to the Landlord by the Tenant in as good or better condition than when entered 
upon by the Tenant, ordinary wear and tear excepted. 

4. Rent.  Tenant shall pay the following rent for the Leased Premises: 

     A.   Base Monthly Rent.  Tenant shall pay to Landlord, without notice and 
without setoff, at the address of Landlord as herein set forth, the following 
Base Monthly Rent ("Base Monthly Rent"), said Base Monthly Rent to be paid in 
advance on the first day of each month during the term hereof.  In the event 
that this Lease commences on a date other than the first day of a month, the 
Base Monthly Rent for the first month of the Lease Term shall be prorated for 
said partial month.  Below is a schedule of Base Monthly Rental payments as 
agreed upon: 

                                During Lease Term 
                                ================= 

     For Period               To Period               A Base Monthly 
      Starting                 Ending                    Rent of 

     October 4, 1999        November 1, 1999          $5,035.26 NNN 
     November 1, 1999       October 1, 2004           $5,574.75/month NNN 
                                                      with annual 
                                                      CPI Adjustments on: 
                                                      October 1, 2000; 
                                                      October 1, 2001; 
                                                      October 1, 2002; and 
                                                      October 1, 2003. 

     B.   Lease Term Adjustment.  If, for any reason, other than delays caused 
by the Tenant, the Leased Premises are not ready for Tenants occupancy on 
October 4, 1999, the Tenant's rental obligation and other monetary expenses 
(i.e. taxes, utilities, etc.) shall be abated in direct proportion to the number 
of days of delay.  It is hereby agreed that the premises shall be deemed ready 
for occupancy on the day the Landlord receives a T.C.O. or C.O. from the 
appropriate authority, or on the day the Landlord gives Tenant the keys to the 
Leased Premises if a building permit has not been applied for and/or is not 
required by the appropriate authority. 

     C.   Cost of Living Adjustment.  The Base Monthly Rental specified in 
paragraph 4A above shall be recalculated for each Lease Year as defined 
hereinafter following the first Lease Year of this Lease Agreement.  The 
recalculated Base Monthly Rental shall be hereinafter referred to as the 
"Adjusted Monthly Rental".  The Adjusted Monthly Rental for each Lease Year 
after the first Lease Year shall be the greater of: (i) the amount of the 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
previous year's Adjusted Monthly Rental, (or the Base Monthly Rental if 
calculating the Adjusted Monthly Rental for the second Lease Year), or (ii) an 
amount calculated by the rent adjustment formula set forth below. In applying 
the rent adjustment formula, the following definitions shall apply: 

       (1)    "Lease Year" shall mean a period of twelve (12) consecutive full 
calendar months with the first Lease Year commencing on the date of the 
commencement of the term of this Lease and each succeeding Lease Year commencing 
upon the anniversary date of the first Lease Year; however, if this Lease does 
not commence on the first day of a month, then, the first Lease Year and each 
succeeding Lease Year shall commence on the first day of the first month 
following each anniversary date of this Lease; 

       (2)    "Bureau" shall mean the Bureau of Labor Statistics of the United 
States Department of Labor or any successor agency that shall issue the Price 
Index referred to in this Lease Agreement. 

       (3)    "Price Index" shall mean the "Consumer Price Index-All Urban 
Consumers-All Items (CPI-U) U.S. City Average (1982-84=100)" issued from time to 
time by the Bureau.  In the event the Price Index shall hereafter be converted 
to a different standard reference base or otherwise revised, the determination 
of the increase in the Price Index shall be made with the use of such conversion 
factor, formula or table as may be published by Prentice-Hall, Inc. or failing 
such publication, by another nationally recognized publisher of similar 
statistical information.  In the event the Price Index shall cease to be 
published, then, for the purposes of this paragraph 4C there shall be 
substituted for the Price Index such other index as the Landlord and the Tenant 
shall agree upon, and if they are unable to agree within sixty (60) days after 
the Price Index ceases to be published, such matter shall be determined by 
arbitration in accordance with the Rules of the American Arbitration 
Association. 

       (4)    "Base Price Index" shall mean the Price Index released to the 
public during the second calendar month preceding the commencement of this Lease 
Agreement. 

       (5)    "Revised Price Index" shall mean the Price Index released to the 
public during the second calendar month preceding the Lease Year for which the 
Base Annual Rental is to be adjusted; 

       (6)    "Basic Monthly Rental" shall mean the Basic Monthly Rental set 
forth in subparagraph 4A above.  The rent adjustment formula used to calculate 
the Adjusted Monthly Rental is as follows: 

  Adjusted Monthly Rental = Revised Price Index X Base Monthly Rental 
                            ========================================= 
                                     Base Price Index 

Notwithstanding the above formula, the Adjusted Monthly Rental shall not be less 
than 103% or greater than 106% of the previous year's Adjusted Monthly Rental, 
or the Basic Monthly Rental if such adjustment is for the Second Lease Year. 
The Adjusted Monthly Rental as herein above provided shall continue to be 
payable monthly as required in paragraph 4A above without necessity of any 
further notice by the Landlord to the Tenant. 

     D.   Total Net Lease.  The Tenant understands and agrees that this Lease is 
a total net lease (a "net, net, net lease"), whereby the Tenant has the 
obligation to reimburse the Landlord for a share of all costs and expenses 
(taxes, assessments, other charges, insurance, trash removal, Common Area 
operation and maintenance and like costs and expenses), incurred by the Landlord 
as a result of the Landlord's ownership and operation of the Area.  Major 
capital improvements, such as total replacement of the roof or parking lot are 
not considered to be maintenance items as described in this Paragraph 6D. 

5. Security Deposit.  Landlord acknowledges receipt from the Tenant of the sum 
of Five Thousand Five Hundred Seventy Five Dollars ($5,575.00) to be retained by 
Landlord without responsibility for payment of interest thereon, as security for 
performance of all the terms and conditions of this Lease Agreement to be 
performed by Tenant, including payment of all rent due under the terms hereof. 
Deductions may be made by Landlord from the amount so retained for the 
reasonable cost of repairs to the Leased Premises (ordinary wear and tear 
excepted), for any rent delinquent under the terms hereof and/or for any sum 
used in any manner to cure any default of Tenant under the terms of this Lease. 
In the event deductions are so made, the Tenant shall, upon notice from the 
Landlord, redeposit with the Landlord such amounts so expended so as to maintain 
the deposit in the amount as herein provided for, and failure to so redeposit 
shall be deemed a failure to pay rent under the terms hereof.  Nothing herein 
contained shall limit the liability of Tenant as to any damage to the Leased 
Premises, and Tenant shall be responsible for the total amount of any damage 
and/or loss occasioned by actions of Tenant.  Landlord may deliver the funds 
deposited hereunder by Tenant to any purchaser of Landlord's interest in the 
Leased Premises in the event such interest shall be sold, and thereupon Landlord 
shall be discharged from any further liability with respect to such deposit. 

6. Use of Premises.  Tenant shall use the Leased Premises only for Office, 
warehouse, Laboratory, Light Manufacturing, Assembly and for no other purpose 
whatsoever except with the written consent of  Landlord.  Tenant shall not allow 
any accumulation of trash or debris on the Leased Premises or within any portion 
of the Area.  All receiving and delivery of goods and merchandise and all 
removal of garbage and refuse shall be made only by way of the rear and/or other 
service door provided therefore.  In the event the Leased Premises shall have no 
such door, then these matters shall be handled in a manner satisfactory to 
Landlord.  No storage of any material outside of the Leased Premises shall be 
allowed unless first approved by Landlord in writing, and then in only such 
areas as are designated by Landlord.  Tenant shall not commit or suffer any 
waste on the Leased Premises nor shall Tenant permit any nuisance to be 
maintained on the Leased Premises or permit any disorderly conduct or other 
activity having a tendency to annoy or disturb any occupants of any part of the 

 
 
 
 
 
 
 
 
 
 
 
Area and/or any adjoining property. 

7. Laws and Regulations. - Tenant Responsibility.  The Tenant shall, at its sole 
cost and expense, comply with all laws and regulations of any governmental 
entity, board, commission or agency having jurisdiction over the Leased 
Premises.  Tenant agrees not to install any electrical equipment that overloads 
any electrical paneling, circuitry or wiring and further agrees to comply with 
the requirements of the insurance underwriter or any governmental authorities 
having jurisdiction thereof. 

8. Landlord's Rules and Regulations.  Landlord reserves the right to adopt and 
promulgate rules and regulations applicable to the Leased Premises and from time 
to time amend or supplement said rules or regulations.  Notice of such rules and 
regulations and amendments and supplements thereto shall be given to Tenant, and 
Tenant agrees to comply with and observe such rules and regulations and 
amendments and supplements thereto provided that the same apply uniformly to all 
Tenants of the Landlord in the Area. 

9. Parking.  If the Landlord provides off street parking for the common use of 
Tenants, employees and customers of the Area, the Tenant shall park all vehicles 
of whatever type used by Tenant and/or Tenant's employees only in such areas 
thereof as are designated by Landlord for this purpose, and Tenant accepts the 
responsibility of seeing that Tenant's employees park only in the areas so 
designated.  Tenant shall, upon the request of the Landlord, provide to the 
Landlord license numbers of the Tenant's vehicles and the vehicles of Tenant's 
employees. 

10.  Control of Common Areas. - Exclusive control of the Landlord.  All Common 
Areas shall at all times be subject to the exclusive control and management of 
Landlord, notwithstanding that Tenant and/or Tenant's employees and/or customers 
may have a nonexclusive right to the use thereof.  Landlord shall have the right 
from time to time to establish, modify and enforce rules and regulations with 
respect to the use of said facilities and Common Areas. 

11.  Taxes. 

     A.   Real Property-Taxes and Assessments.  The Tenant shall pay to the 
Landlord on the first day of each month, as additional rent, the Tenant's 
Prorata Share of all real estate taxes and special assessments levied and 
assessed against the Building in which the Leased Premises are located and the 
Common Areas.  If the first and last years of the Lease Term are not calendar 
years, the obligations of the Tenant hereunder shall be prorated for the number 
of days during the calendar year that this Lease is in effect.  The monthly 
payments for such taxes and assessments shall be $935.00 until the Landlord 
receives the first tax statement for the referred to properties.  Thereafter, 
the monthly payments shall be based upon 1/12th of the prior year's taxes and 
assessments.  Once each year the Landlord shall determine the actual Tenant's 
Prorata Share of taxes and assessments for the prior year and if the Tenant has 
paid less than the Tenant's Prorata Share for the prior year the Tenant shall 
pay the deficiency to the Landlord with the next payment of Base Monthly Rent, 
or, if the Tenant has paid in excess of the Tenant's Prorata Share for the prior 
year the Landlord shall forthwith refund said excess to the Tenant. 
Additionally, upon Lease expiration or termination Landlord shall also determine 
Tenant's Prorata Share of taxes and assessments for the calendar year in which 
the Lease expires or terminates based on the most recent valuation and estimate 
of taxes provided by Boulder County.  If the Tenant has paid less than the 
Tenant's prorated Prorata Share for the current year the Tenant shall pay the 
deficiency, or, if the Tenant has paid in excess of the Tenant's prorated 
Prorata Share for the current year the Landlord shall forthwith refund the 
excess to the Tenant. 

     B.   Personal Property Taxes.  Tenant shall be responsible for, and shall 
pay promptly when due, any and all taxes and/or assessments levied and/or 
assessed against any furniture, fixtures, equipment and items of a similar 
nature installed and/or located in or about the Leased Premises by Tenant. 

     C.   Rent Tax.  If a special tax, charge or assessment is imposed or levied 
upon the rents paid or payable hereunder or upon the right of the Landlord to 
receive rents hereunder (other than to the extent that such rents are included 
as a part of the Landlord's income for the purpose of an income tax), the Tenant 
shall reimburse the Landlord for the amount of such tax within fifteen (15) days 
after demand therefore is made upon the Tenant by the Landlord. 

     D.   Other Taxes, Fees and Charges.  Tenant shall pay to Landlord, on the 
first day of each month, as additional rent, Tenant's Pro Rata Share of any 
"Other Charges" (as hereinafter defined) levied, assessed, charged or imposed 
against the Area, as a whole.  Unless paid directly by Tenant to the authority 
levying, assessing, charging or imposing same, Tenant shall also pay to 
Landlord, on the first day of the month following payment of same by Landlord, 
the entire costs of any such "Other Charges" levied, assessed, charged or 
imposed against the Leased Premises, Tenant's use of same, or Tenant's conduct 
of business thereon.  For purposes of this provision, "Other Charges" shall mean 
and refer to any and all taxes, assessments, impositions, user fees, impact 
fees, utility fees, transportation fees, infrastructure fees, system fees, 
license fees, and any other charge or assessment imposed by any governmental 
authority or applicable subdivision on the Area, the Leased Premises or the 
ownership or use of the Area or Leased Premises, or the business conducted 
thereon, whether or not formally denominated as a tax, assessment, charge, or 
other nominal description, whether now in effect or hereafter enacted or imposed 
(excluding, however, Landlord's income taxes). 

     E.   Should Landlord protest and win a reduction in the real estate taxes 
for the Building and Area, Tenant shall be obligated to pay its Prorata Share of 
the cost of such protest, if the protest is handled by a party other than the 
Landlord. 

12.  Insurance. 

 
 
 
 
 
 
 
 
 
 
 
 
     A.   Landlord's Insurance.  Landlord shall obtain and maintain such fire 
and casualty insurance on the core and shell of the Building in which the Leased 
Premises are located and the Common Areas, as well as such loss of rents, 
business interruption, liability or any other insurance, as it deems 
appropriate, with such companies and on such terms and conditions as Landlord 
deems acceptable.  Such insurance shall not be required to cover any of Tenant's 
inventory, furniture, furnishings, fixtures, equipment or tenant improvements 
(whether or not installed on the Leased Premises by or for Tenant and whether or 
not included within the tenant finish provided by Landlord), and Landlord shall 
not be obligated to repair any damage thereto or replace any of same, and Tenant 
shall have no interest in any proceeds of Landlord's insurance. 

     B.   Tenants Insurance.  Tenant shall, at its sole cost and expense, obtain 
and maintain throughout the term of this Lease, on a full replacement cost 
basis, "all risk" insurance covering all of Tenants inventory, furniture, 
furnishings, fixtures, equipment and all tenant improvements or tenant finish 
(whether or not installed by Landlord) and betterments located on or within the 
Leased Premises.  In addition, Tenant shall obtain and maintain, at its sole 
cost and expense, comprehensive general public liability insurance providing 
coverage from and against any loss or damage occasioned by an accident or 
casualty on, about or adjacent to the Leased Premises, including protection 
against death, personal injury and property damage.  Such liability coverage 
shall be written on an "occurrence" basis, with limits of not less than 
$1,000,000.00 combined single limit coverage. 

     All policies of insurance required to be carried by Tenant hereunder shall 
be written by an insurance company licensed to do business in the State of 
Colorado, and shall name Landlord as an additional named insured and/or loss 
payee, as Landlord may direct.  Each such policy shall provide that same shall 
not be changed or modified without at least thirty (30) days' prior written 
notice to Landlord and any mortgagee of Landlord.  Certificates evidencing the 
extent and effectiveness of all Tenant's insurance shall be delivered to 
Landlord. The limits of such insurance shall not, under any circumstances, limit 
the liability of Tenant under this Lease. 

     In the event that Tenant fails to maintain any of the insurance required of 
it pursuant to this provision, Landlord shall have the right (but not the 
obligation) at Landlord's election, to pay Tenant's premiums or to arrange 
substitute insurance with an insurance company of Landlord's choosing, in which 
event any premiums advanced by Landlord shall constitute additional rent payable 
under this Lease and shall be payable by Tenant to Landlord immediately upon 
demand for same.  Landlord shall also have the right, but no the obligation, 
whether or not Tenant maintains coverage to carry any such insurance as Landlord 
may elect in order to provide coverage in the event Tenant fails to properly 
maintain such insurance. 

     The rights of Landlord hereunder shall be in addition to, and not in lieu 
of, of any other rights or remedies available to Landlord under this Lease or 
provided by law or in equity.  Without limiting the foregoing, in the event that 
coverage of any risk for which Tenant is responsible pursuant to this Section 12 
is ultimately provided by coverage maintained by Landlord, whether due to 
Tenant's failure to provided or maintain such insurance or otherwise, Tenant 
shall promptly reimburse Landlord for an amount equal to any deductible 
incurred, immediately upon demand for same. 

     C.   Tenant's High Pressure Steam Boiler Insurance.  If Tenant makes use of 
any kind of steam or other high pressure boiler or other apparatus which 
presents a risk of damage to the Leased Premises or to the Building or other 
improvements of which the Leased Premises are a part or to the life or limb of 
persons within such premises, Tenant shall secure and maintain appropriate 
boiler insurance in an amount satisfactory to Landlord.  The Landlord shall be 
named insured in any such policy or policies.  Certificates for such insurance 
shall be delivered to Landlord and shall provide that said insurance shall not 
be changed, modified, reduced or canceled without thirty (30) days prior written 
notice thereof being given to Landlord. 

     D.   Tenant's Share of Landlord Insurance.  Tenant shall pay the Landlord 
as additional rent Tenant's Prorata Share of the insurance secured by the 
Landlord pursuant to "12A" above.  Payment shall be made on the first day of 
each month as additional rent.  The monthly payments for such insurance shall be 
$19.00 until changed by Landlord as a result of an increase or decrease in the 
cost of such insurance. 

     E.   Mutual Subrogation Waiver.  Landlord and Tenant hereby grant to each 
other, on behalf of any insurer providing fire and extended coverage to either 
of them covering the Leased Premises, Buildings or other improvements thereon or 
contents thereof, a waiver of any right of subrogation any such insurer of one 
party may acquire against the other or as against the Landlord or Tenant by 
virtue of payments of any loss under such insurance.  Such a waiver shall be 
effective so long as the Landlord and Tenant are empowered to grant such waiver 
under the terms of  their respective insurance policy or policies and such 
waiver shall stand mutually terminated as of the date either Landlord or Tenant 
gives notice to the other that the power to grant such waiver has been so 
terminated. 

13.  Utilities. 

     A.   Tenant shall be solely responsible for and promptly pay all charges 
for heat, water, gas, electric, sewer service and any other utility service used 
or consumed on the Leased Premises.  For all utility services used or consumed 
on the Leased Premises which are included in utility services to an area larger 
than the Leased Premises, Tenant shall pay monthly, commencing with the first 
month of the Lease Term, as additional rent due under the 
terms hereof, a sum equal to Tenant's Prorata Share of the estimated costs for 
said twelve (12) month period, divided by 12.  The estimated initial monthly 
costs are $31.00 for water.  Once each year the Landlord shall determine the 
actual costs of the foregoing expenses for the prior year and if the actual 
costs are greater than the estimated costs, the Tenant shall pay its Tenant's 

 
 
 
 
 
 
 
 
 
Prorata Share of the difference between the estimated costs and the actual costs 
to the Landlord with the next payment of Base Monthly Rent, or, if the actual 
costs are less than the estimated costs, the Landlord shall forthwith refund the 
amount of the Tenant's excess payment to the Tenant.  Additionally, upon Lease 
expiration or termination Landlord shall also determine Tenant's Prorata Share 
of the annualized actual costs of the foregoing expenses for the number of days 
the Lease is in effect during the calendar year in which the Lease expires or 
terminates.  If the annualized actual costs are greater than the estimated 
costs, the Tenant shall pay its Tenant's Prorata Share of the difference between 
the estimated costs and the annualized actual costs to the Landlord, or, if the 
annualized  actual costs are less than the estimated costs, the Landlord shall 
forthwith refund the excess payment to the Tenant.  For purposes of calculating 
Tenant's share of expenses under this paragraph, annualized actual costs shall 
be the sum of actual costs for the year at the time of reconciliation plus the 
total estimated costs prorated for the number of  days from the date the last 
actual cost was paid to the end of the year.  For all utility services used or 
consumed on the Leased Premises in which the utility service is used solely on 
the Leased Premises, the Tenant shall forthwith upon taking occupancy of the 
Leased Premises make arrangements with the Public Service Company, U.S. West or 
other appropriate utility company to pay the utilities used on the Leased 
Premises and to have the same billed to the Tenant at the address designated by 
the Tenant.  Should there be a time where the Landlord remains responsible for 
utilities supplied to the Leased Premises, the Landlord shall bill the Tenant 
therefore and the Tenant shall promptly reimburse the Landlord therefore.  In no 
event shall Landlord be liable for any interruption or failure in the supply of 
any such utility to the Leased Premises. 

     In the event the utility company supplying water and/or sewer to the Leased 
Premises determines that an additional service fee, impact fee, and/or. 
assessment, or any other type of payment or penalty is necessary due to Tenant's 
use and occupancy of the Building, nature of operation and/or consumption of 
utilities, said expense shall be borne solely by the Tenant.  Said expense shall 
be paid promptly and any repairs requested by the utility company shall be 
performed by Tenant immediately and without any delay. 

     B.    Landlord Controls Selection.  Landlord has advised Tenant that 
presently Public Service Company of Colorado ("Utility Service Provider") is the 
utility company selected by Landlord to provide electricity and gas service for 
the Building.  Notwithstanding the foregoing, if permitted by Law, Landlord 
shall have the right at any time and from time to time during the Lease Term to 
either contract for service from a different company or companies providing 
electricity and/or gas service (each such company shall hereinafter be referred 
to as an ("Alternative Service Provider") or continue to contract for service 
from the Utility Service Provider. 

     C.   Tenant Shall Give Landlord Access.  Tenant shall cooperate with 
Landlord, Utility Service Provider, and any Alternative Service Provider at all 
times and, as reasonably necessary, shall allow Landlord, Utility Service. 
Provider, and any Alternative Service Provider reasonable access to the 
Building's electric lines, feeders, risers, wiring, gas lines, and any other 
machinery within the Premises. 

     D.   Landlord Not Responsible for Interruption of Service.  Landlord shall 
in no way be liable or responsible for any loss, damage, or expense that Tenant 
may sustain or incur by reason of any change, failure, interference, disruption, 
or defect in the supply or character of the electrical and/or gas energy 
furnished to the Premises, or if the quantity or character of the electric 
and/or gas energy supplied by the Utility Service Provider or any Alternate 
Service Provider is no longer available or suitable for Tenant's 'requirements, 
and no such change, failure, defect, unavailability, or unsuitability shall 
constitute an actual or constructive eviction, in whole or in part, or entitle 
Tenant to any abatement or diminution of rent, or relieve Tenant from any of its 
obligations under the Lease. 

14.  Maintenance 0bligations of Landlord.  Except as herein otherwise 
specifically provided for, and not including capital improvement.  Landlord 
shall keep and maintain the roof and exterior of the Building of which the 
Leased Premises are a part in good repair and condition.  Tenant shall repair 
and pay for any damage to roof, foundation and external walls caused by Tenant's 
action, negligence or fault. 

15.  Maintenance Obligations of the Tenant.  Subject only to the maintenance 
obligations of the Landlord as herein provided for, the Tenant shall, during the 
entire Lease Term, including all extensions thereof, at the Tenant's sole cost 
and expense, keep and maintain the Leased Premises in good condition and repair, 
including specifically the following: 

     A.   Electrical Systems. Tenant agrees to maintain in good working order 
and to make all required repairs and replacements to the electrical systems for 
the Leased Premises.  Tenant upon signing this Lease acknowledges that Tenant 
has inspected the existing electrical systems and all such systems are in good 
repair and working order. 

     B.   Plumbing Systems.  Tenant agrees to maintain in good working order and 
to make all required repairs or replacements to the plumbing systems for the 
Leased Premises.  Tenant upon signing this Lease acknowledges that Tenant has 
inspected the existing plumbing systems and all such systems are in good repair 
and working order. 

     C.   Inspections and Service.  Upon termination of Lease Agreement, Tenant 
agrees, before vacating premises, to employ at Tenant's sole cost and expense, a 
licensed contractor to inspect, service and write a written report on the 
systems referred to in "A" and "B" of this Paragraph.  Landlord shall have the 
right to order such an inspection if Tenant fails to provide evidence of such 
inspection, and, to follow the recommendations of such reports and to charge the 
expense thereof to the Tenant. 

     D.   Tenant's Responsibility for Building and Area Repairs.  Tenant shall 

 
 
 
 
 
 
 
 
 
 
be responsible for any repairs required for any part of the Building or Area of 
which the Leased Premises are a part if such repairs are necessitated by the 
actions or inactions of Tenant. 

     E.   Cutting Roof.  Tenant must obtain in writing the Landlord's approval 
prior to making any roof penetrations.  Failure by Tenant to obtain written 
permission to penetrate a roof shall relieve Landlord of any roof repair 
obligations as set forth in Paragraph "14" hereof.  Tenant further agrees to 
repair, at its sole cost and expense, all roof penetrations made by the Tenant 
and to use, if so requested by Landlord, a licensed contractor selected by the 
Landlord to make such penetrations and repairs. 

     F.   Glass and Doors.  The repair and replacement of all glass and doors on 
the Leased Premises shall be the responsibility of the Tenant.  Any such 
replacements or repairs shall be promptly completed at the expense of the 
Tenant. 

     G.   Liability for Overload.  Tenant shall be responsible for the repair or 
replacement of any damage to the Leased Premises, the Building or the Area which 
result from the Tenant's movement of heavy articles therein or thereon.  Tenant 
shall not overload the floors of any part of the Leased Premises. 

     H.   Liability for Overuse and Overload of Operating Systems.  Tenant shall 
be responsible for the repair, upgrade, modification, and/or replacement of any 
operating systems servicing the Leased Premises and/or all or part of the 
Building which is necessitated by Tenant's change or increase in use of or 
non-disclosed use of all or a part of the Leased Premises. Operating systems 
include, but are not limited to, electrical systems; plumbing systems (both 
water and natural gas); heating, ventilating, and air conditioning systems; 
telecommunications systems; computer and network systems; lighting systems, fire 
sprinkler systems; security systems; and building control systems, if any. 

     I.   Inspection of Leased Premises - "As Is" Conditions.  Tenant has 
inspected the Leased Premises and accepts the Leased Premises in the condition 
that they exist as of the date of this Lease, including, but not limited to, all 
mechanical, plumbing, and electrical systems and the conditions of the interior 
except: Except as shown on Exhibit "B". 

     J.   Failure of Tenant to Maintain Premises.  Should Tenant neglect to keep 
and maintain the Leased Premises as required herein, the Landlord shall have the 
right, but not the obligation, to have the work done and any reasonable costs 
plus a ten percent (10%) overhead charge therefore shall be charged to Tenant as 
additional rental and shall become payable by Tenant with the payment of the 
rental next due. 

16.  Common Area Maintenance.  Tenant shall be responsible for Tenant's Prorata 
share of the total costs incurred for the operation, maintenance and repair of 
the Common Areas, including, but not limited to, the costs and expenses incurred 
for the operation, maintenance and repair of parking areas (including restriping 
and repaving); removal of snow; utilities for common lighting and signs; normal 
HVAC maintenance and elevator maintenance (if applicable); trash removal; 
security to protect and secure the Area; common entrances, exits, and lobbies of 
the Building; all common utilities, including water to maintain landscaping; 
replanting in order to maintain a smart appearance of landscape areas; supplies; 
depreciation on the machinery and equipment used in such operation, maintenance 
and repair; the cost of personnel to implement such services; the cost of 
maintaining in good working condition tile HVAC system(s) for the Leased 
premises; the cost of maintaining in good working condition the elevator(s) for 
the Leased Premises, if applicable; costs to cover Landlord's management fees 
paid for the property.  These costs shall be estimated on an annual basis by the 
Landlord and shall be adjusted upwards or downwards depending on the actual 
costs for the preceding twelve months. Tenant shall pay monthly, commencing with 
the first month of the Lease Term, as additional rent due under the terms 
hereof, a sum equal to Tenant's Prorata Share of the estimated costs for said 
twelve (12) month period, divided by 12.  The estimated initial monthly costs 
are $496.00.  Once each year the Landlord shall determine the actual costs of 
the foregoing expenses for the prior year and if the actual costs are greater 
than the estimated costs, the Tenant shall pay its Tenant's Prorata Share of the 
difference between the estimated costs and the actual costs to the Landlord with 
the next payment of Base Monthly Rent, or, if the actual costs are less than the 
estimated costs, the Landlord shall forthwith refund the amount of the Tenant's 
excess payment to the Tenant. 

Additionally, upon Lease expiration or termination Landlord shall also determine 
Tenant's prorated Prorata Share of the annualized actual costs of the foregoing 
expenses for the number of days the Lease is in effect during the calendar year 
in which the Lease expires or terminates.  If the annualized actual costs are 
greater than the estimated costs, the Tenant shall pay its prorated Tenant's 
Prorata Share of the difference between the estimated costs and the annualized 
actual costs to the Landlord, or, if the annualized actual costs are less than 
the estimated costs, the Landlord shall forthwith refund the excess to the 
Tenant.  For purposes of calculating Tenant's share of expenses under this 
paragraph, annualized actual costs shall be the sum of actual costs for the year 
at the time of reconciliation plus the total estimated costs prorated for the 
number of days from the date the last actual cost was paid to the end of the 
year. 

17.  Inspection of and Right of Entry to Leased Premises--Regular, Emergency, 
Reletting. Landlord and/or Landlord's agents and employees, shall have the right 
to enter the Leased Premises at all times during regular business hours and, at 
all times during emergencies, to examine the Leased Premises, to make such 
repairs, alterations, improvements or additions as Landlord deems necessary, and 
Landlord shall be allowed to take all materials into and upon said Leased 
Premises that may be required therefore without the same constituting an 
eviction of Tenant in whole or in part, and the rent reserved shall in no way 
abate while such repairs, alterations, improvements or additions are being made, 
by reason of loss or interruption of business of Tenant or otherwise.  During 
the six months prior to the expiration of the term of this Lease or any renewal 

 
 
 
 
 
 
 
 
 
thereof, Landlord may exhibit the Leased Premises to prospective tenants and/or 
purchasers and may place upon the Leased Premises the usual notices indicating 
that the Leased Premises are for lease and/or sale. 

18.  Alteration-Changes and Additions-Responsibility.  Unless the Landlord's 
approval is first secured in writing, the Tenant shall not install or erect 
inside partitions, add to existing electric power service, add telephone 
outlets, add light fixtures, install additional heating and/or air conditioning 
or make any other changes or alterations to the interior or exterior of the 
Leased Premises.  Any such changes or alterations shall be made at the sole cost 
and expense of the Tenant.  At the end of this Lease, all such fixtures, 
equipment, additions, changes and/or alterations (except trade fixtures 
installed by Tenant) shall be and remain the property of Landlord; provided, 
however, Landlord shall have the option to require Tenant to remove any or all 
such fixtures, equipment, additions and/or alterations and restore the Leased 
Premises to the condition existing immediately prior to such change and/or 
installation, normal wear and tear excepted, all at Tenant's cost and expense. 
All such work shall be done in a good and workmanlike manner and shall consist 
of new materials unless agreed to otherwise by Landlord.  Any and all repairs, 
changes and/or modifications thereto shall be the responsibility of, and at the 
cost of, Tenant.  Landlord may require adequate security from Tenant assuring no 
mechanics' liens on account of work done on the Leased Premises by Tenant and 
may post the Leased Premises, or take such other action as is then permitted by 
law, to protect the Landlord and the Leased Premises against mechanics' liens. 
Landlord may also require adequate security to assure Landlord that the Leased 
Premises will be restored to their original condition upon termination of this 
Lease. 

19.  Sign Approval.  Except for signs which are located inside of the Leased 
Premises and which are not attached to any part of the Leased Premises, the 
Landlord must approve in writing any sign to be placed in or on the interior or 
exterior of the Leased Premises, regardless of size or value.  Specifically, 
signs attached to windows of the Leased Premises must be so approved by the 
Landlord.  As a condition to the granting of such approval, Landlord shall have 
the right to require Tenant to furnish a bond or other security acceptable to 
Landlord sufficient to insure completion of and payment for any such sign work 
to be so performed. Tenant shall, during the entire Lease Term, maintain 
Tenant's signs in good condition and repair at Tenant's sole cost and expense. 
Tenant shall, remove all signs at the termination of this Lease, at Tenant's 
sole risk and expense and shall in a workmanlike manner properly repair any 
damage and close any holes caused by the installation and/or removal of Tenant's 
signs.  Tenant shall give Landlord prior notice of such removal so that a 
representative of Landlord shall have the opportunity of being present when the 
signage is removed, or shall pre-approve the manner and materials used to repair 
damage and close the holes caused by removal. 

20.  Right of Landlord to Make Changes and Additions.  Landlord reserves the 
right at any time to make alterations or additions to the Building or Area of 
which the Leased Premises are a part.  Landlord also reserves the right to 
construct other buildings and/or improvements in the Area and to make 
alterations or additions thereto, all as Landlord shall determine.  Easements 
for light and air are not included in the leasing of the Leased Premises to 
Tenant.  Landlord further reserves the exclusive right to the roof of the 
Building of which the Leased Premises are a part.  Landlord also reserves the 
right at any time to relocate, vary and adjust the size of any of the 
improvements or Common Areas located in the Area, provided, however, that all 
such changes shall be in compliance with the requirements of governmental 
authorities having jurisdiction over the Area.  Nothing in this Lease will 
require Tenant to indemnify, hold harmless or release Landlord for any claim, 
loss, expense, cost judgement and/or demand, or fees, arising from the 
negligence or willful misconduct of Landlord, its agents, employees or 
contractors, or a breach of the obligations of the Landlord hereunder. 

21.  Damage or Destruction of Leased Premises.  In the event the Leased Premises 
and/or the Building of which the Leased Premises are a part shall be totally 
destroyed by fire or other casualty or so badly damaged that, in the opinion of 
Landlord and Tenant, it is not feasible to repair or rebuild same, Landlord 
shall have the right to terminate this Lease upon written notice to Tenant.  If 
the Leased Premises are partially damaged by fire or other casualty, except if 
caused by Tenant's negligence, and said Leased Premises are not rendered 
untenable thereby, as determined by Landlord and Tenant, appropriate reduction 
of the rent shall be allowed for the unoccupied portion of the Leased Premises 
until repair thereof shall be substantially completed. If the Landlord elects to 
exercise the right herein vested in it to terminate this Lease as a result of 
damage to or destruction of the Leased Premises or the Building in which the 
Leased Premises are located, said election shall be made by giving notice 
thereof to the Tenant within thirty (30) days after the date of said damage or 
destruction. 

22.  Governmental Acquisition of Property.  The parties agree that Landlord 
shall have complete freedom of negotiation and settlement of all matters 
pertaining to the acquisition of the Leased Premises, the Building, the Area, or 
any part thereof, by any governmental body or other person or entity via the 
exercise of the power of eminent domain, it being understood and agreed that any 
financial settlement made or compensation paid respecting said land or 
improvements to be so taken, whether resulting from negotiation and agreement or 
legal proceedings, shall be the exclusive property of Landlord, there being no 
sharing whatsoever between Landlord and Tenant of any sum so paid.  In the event 
of any such taking, Landlord shall have the right to terminate this Lease on the 
date possession is delivered to the condemning person or authority.  Such taking 
of the property shall not be a breach of this Lease by Landlord nor give rise to 
any claims in Tenant for damages or compensation from Landlord.  Nothing herein 
contained shall be construed as depriving the Tenant of the right to retain as 
its sole property any compensation paid for any tangible personal property owned 
by the Tenant which is taken in any such condemnation proceeding. 

23.  Assignment or Subletting.  Tenant may not assign this Lease, or sublet the 
Leased Premises or any part thereof, without the written consent of Landlord, 

 
 
 
 
 
 
such consent shall not be unreasonably withheld.  No such assignment or 
subletting if approved by the Landlord shall relieve Tenant of any of its 
obligations hereunder, and, the performance or nonperformance of any of the 
covenants herein contained by subtenants shall be considered as the performance 
or the nonperformance by the Tenant.  In the event of an acquisition, merger, or 
reorganization, the assignment of the Lease shall not be unreasonably withheld 
by Landlord. 

24.  Warranty of Title.  Subject to the provisions of the following three (3) 
paragraphs hereof, Landlord covenants it has good right to lease the Leased 
Premises in the manner described herein and that Tenant shall peaceably and 
quietly have, hold, occupy and enjoy the Leased Premises during the term of the 
Lease. 

25.  Access.  Landlord shall provide Tenant nonexclusive access to the Leased 
Premises through and across land and/or other improvements owned by Landlord. 
Landlord shall have the right, during the term of this Lease, to designate, and 
to change, such nonexclusive access. 

26.  Subordination.  Tenant agrees that this Lease shall be subordinate to any 
mortgages, trust deeds or ground leases that may now exist or which may 
hereafter be placed upon said Leased Premises and to any and all advances to be 
made thereunder, and to the interest thereon, and all renewals, replacements and 
extensions thereof.  Tenant shall execute and deliver whatever instruments may 
be required for the above purposes, and failing to do so within ten (10) days 
after demand in writing, does hereby make, constitute and irrevocably appoint 
Landlord as its attorney-in-fact and in its name, place and stead so to do. 
Tenant shall in the event of the sale or assignment of Landlord's interest in 
the Area or in the Building of which the Leased Premises form a part, or in the 
event of any proceedings brought for the foreclosure of or in the event of 
exercise of the power of sale under any mortgage made by Landlord covering the 
Leased Premises, attorn to the purchaser and recognize such purchaser as 
Landlord under this Lease. 

27.  Easements.  The Landlord shall have the right to grant any easement on, 
over, under and above the Area for such purposes as Landlord determines, 
provided that such easements do not materially interfere with Tenants occupancy 
and use of the Leased Premises. 

28.  Indemnification and Waiver.  Except in the case of a breach or default in 
the performance of any obligation under this Lease, each party shall indemnify, 
defend and hold harmless the other party and nothing in this Lease shall be 
construed as imposing any liability on them for any loss, costs, expense 
(including reasonable attorney's fees), or any claims, suits, actions or damages 
arising from the ownership, use, control or occupancy of any portion of the 
Project including the Building, Common Areas and Premises unless such loss, 
cost, expense, claim, suit or action is a result of or caused by the negligent 
acts or omissions of such other party or its agents, servants, employees, 
contractors, or invitees. 

Tenant shall not indemnify Landlord for acts or failure to observe or comply 
with any of the rules by any other Tenant or occupant of the Building or Project 
that adversely affect Tenant's use and occupancy in which Landlord has been put 
on notice of such adverse impact to Tenant. 

29.  Acts or Omission of Others.  The Landlord, or its employees or agents, or 
any of them, shall not be responsible or liable to the Tenant or to the Tenant's 
guests, invitees, employees, agents or any other person or entity, for any loss 
or damage that may be caused by the acts or omissions of other tenants, their 
guests or invitees, occupying any other part of the Area or by persons who are 
trespassers on or in the Area, or for any loss or damage caused or resulting 
from the bursting, stoppage, backing up or leaking of water, gas, electricity or 
sewers or caused in any other manner whatsoever, unless such loss or damage is 
caused by or results from the negligent acts of the Landlord, its agents or 
contractors. 

30.  Interest on Past Due Obligations.  Any amount due to Landlord not paid when 
due shall bear interest at one and one half (1-1/2%) percent per month from due 
date until paid.  Payment of such interest shall not excuse or cure any default 
by Tenant under this Lease. 

31.  Holding Over-Double Last Month's Rent.  If Tenant shall remain in 
possession of the Leased Premises after the termination of this Lease, whether 
by expiration of the Lease Term or otherwise, without a written agreement as to 
such possession, then Tenant shall be deemed a month-to-month Tenant.  The rent 
rate during such holdover tenancy shall be equivalent to double the monthly rent 
paid for the last full month of tenancy under this Lease, excluding any free 
rent concessions which may have been made for the last full month of the Lease. 
No holding over by Tenant shall operate to renew or extend this Lease without 
the written consent of Landlord to such renewal or extension having been first 
obtained.  Tenant shall indemnify Landlord against loss or liability resulting 
from the delay by Tenant in surrendering possession of the Leased Premises 
including, without limitation, any claims made with regard to any succeeding 
occupancy bounded by such holdover period. 

32.  Modification or Extensions.  No modification or extension of this Lease 
shall be binding upon the parties hereto unless in writing and unless signed by 
the parties hereto. 

33.  Notice Procedure.  All notices, demands and requests which may be or are 
required to be given by either party to the other shall be in writing and such 
that are to be given to Tenant shall be deemed to have been properly given if 
served on Tenant or an employee of Tenant or sent to Tenant by United States 
registered or certified mail, return receipt requested, properly sealed, stamped 
and addressed to Tenant at 1613 Prospect Parkway, Fort Collins, CO 80525, 
Attention Facilities Manager or at such other place as Tenant may from time to 
time designate in a written notice to Landlord; and, such as are to be given to 
Landlord shall be deemed to have been properly given if personally served on 

 
 
 
 
 
 
 
 
 
 
 
Landlord or if sent to Landlord, United States registered or certified mail, 
return receipt requested, properly sealed, stamped and addressed to Landlord at 
4875 Pearl East Cr. #300, Boulder, CO 80301 or at such other place as Landlord 
may from time to time designate in a written notice to Tenant.  Any notice given 
by mailing shall be effective as of the date of mailing. 

34.  Memorandum of Lease-Notice to Mortgagee.  The Landlord and Tenant agree not 
to place this Lease of record, but upon the request of either party to execute 
and acknowledge so the same may be recorded a short form lease indicating the 
names and respective addresses of the Landlord and Tenant, the Leased Premises, 
the Lease Term, the dates of the commencement and termination of the Lease Term 
and options for renewal, if any, but omitting rent and other terms of this 
Lease.  Tenant agrees to an assignment by Landlord of rents and of the 
Landlord's interest in this Lease to a mortgagee, if the same be made by 
Landlord.  Tenant further agrees if requested to do so by the Landlord that it 
will give to said mortgagee a copy of any request for performance by Landlord or 
notice of default by Landlord; and in the event Landlord fails to cure such 
default, the Tenant will give said mortgagee a sixty (60) day period in which to 
cure the same.  Said period shall begin with the last day on which Landlord 
could cure such default before Tenant has the right to exercise any remedy by 
reason of such default.  All notices to the mortgagee shall be sent by United 
States registered or certified mail, postage prepaid, return receipt requested. 

35.  Controlling Law.  The Lease, and all terms hereunder shall be construed 
consistent with the laws of the State of Colorado.  Any dispute resulting in 
litigation hereunder shall be resolved in court proceedings instituted in 
Larimer County and in no other jurisdiction. 

36.  Landlord Not a Partner With the Tenant.  Nothing contained in this Lease 
shall be deemed, held or construed as creating Landlord as a partner, agent, 
associate of or in joint venture with Tenant in the conduct of Tenant's 
business, it being expressly understood and agreed that the relationship between 
the parties hereto is and shall at all times remain that of Landlord and Tenant. 

37.  Partial Invalidity.  If any term, covenant or condition of this Lease or 
the application thereof to any person or circumstance shall, to any extent, be 
invalid or unenforceable, the remainder of this Lease or the application of 
such term, covenant or condition to persons and circumstances other than those 
to which it has been held invalid or unenforceable, shall not be affected 
thereby, and each term, covenant and condition of this Lease shall be valid and 
shall be enforced to the fullest extent permitted by law. 

38.  Default-Remedies of Landlord.  Should Tenant be in default of rental 
charges (monetary expenses to Tenant) Landlord shall give Tenant a cure period 
of ten (10) days; if such default is non-monetary, a cure period of thirty (30) 
days shall be given after written notice from Landlord. 

     A.   The occurrence of any of the following events shall constitute a 
default by Tenant under this Lease: 

          (1)  Failure to make due and punctual payment of rent or any other 
charges, assessments or amounts due or payable or required to be paid under this 
Lease; or 

          (2)  Neglect or failure by Tenant to perform or observe, or any other 
breach of, any other term, covenant or condition of this Lease; or 

          (3)  Adjudication of Tenant as bankrupt or insolvent, or filing by or 
against Tenant of any petition in bankruptcy or for reorganization or for the 
adoption of any arrangement under the Bankruptcy Code; application is made for 
the appointment of receiver or conservator for Tenant's business or property; or 
assignment by Tenant is made of its property for the benefit of its creditors; 
or Tenant's interest in this Lease or any substantial amount of Tenant's other 
real or personal property is levied or executed upon by process of law; or 

          (4)  Petition or other proceeding is made by or against Tenant for its 
dissolution or liquidation; or voluntary dissolution or liquidation of Tenant; 
or 

          (5)  Abandonment of the Leased Premises, or any part thereof, by 
Tenant for a period of time in excess of thirty (30) consecutive days. 

     B.   If Tenant shall default in the payment, of rent or in the keeping of 
any of the terms, covenants or conditions of this Lease to be kept and/or 
performed by Tenant or shall otherwise commit any event of default as defined 
above, Landlord may upon the expiration of any applicable cure, immediately, or 
at any time thereafter, reenter the Leased Premises, remove all persons and 
property therefrom, without being liable to indictment, prosecution for damage 
therefore, or for forcible entry and detainer and repossess and enjoy the Leased 
Premises, together with all additions thereto or alterations and improvements 
thereof.  Landlord may, at its option, at any time and from time to time 
thereafter, relet the Leased Premises or any part thereof for the account of 
Tenant or otherwise, and receive and collect the rents therefore and apply the 
same first to the payment of such expenses as Landlord may have incurred in 
recovering possession and for putting the same in good order and condition for 
rerental, and expense, commissions and charges paid by Landlord in reletting the 
Leased Premises.  Any such reletting may be for the remainder of the term of 
this Lease or for a longer or shorter period.  In lieu of reletting such Leased 
Premises, Landlord may occupy the same or cause the same to be occupied by 
others.  Whether or not the Leased Premises or any part thereof be relet, Tenant 
shall pay the Landlord the rent and all other charges required to be paid by 
Tenant up to the time of the expiration of this Lease or such recovered 
possession, as the case may be and thereafter, Tenant, if required by Landlord, 
shall pay to Landlord until the end of the term of this Lease, the equivalent of 
the amount of all rent reserved herein and all other charges required to be paid 
by Tenant, less the net amount received by Landlord for such reletting, if any, 
unless waived by written notice from Landlord to Tenant.  No action by Landlord 
to obtain possession of the Leased Premises and/or to recover any amount due to 

 
 
 
 
 
 
 
 
 
 
 
 
Landlord hereunder shall be taken as a waiver of Landlord's right to require 
full and complete performance by Tenant of all terms hereof, including payment 
of all amounts due hereunder or as an election on the part of Landlord to 
terminate this Lease Agreement.  If the Leased Premises shall be reoccupied by 
Landlord, then, from and after the date of repossession, Tenant shall be 
discharged of any obligations to Landlord under the provisions hereof for the 
payment of rent.  If the Leased Premises are reoccupied by the Landlord pursuant 
hereto, and regardless of whether the Leased Premises shall be relet or 
possessed by Landlord, all fixtures, additions, furniture, and the like then on 
the Leased Premises, excluding any equipment, fixtures, and furniture that 
Tenant may be leasing from a third party, may be retained by Landlord.  In the 
event Tenant is in default under the terms hereof and, by the sole determination 
of Landlord, has abandoned the Leased Premises, Landlord shall have the right to 
remove all the Tenant's property from the Leased Premises and dispose of said 
property in such a manner as determined best by Landlord, at the sole cost and 
expense of Tenant and without liability of Landlord for the actions so taken and 
without liability on the part of Landlord for any action so taken. 

     C.   In the event an assignment of Tenant's business or property shall be 
made for the benefit of creditors, or, if the Tenant's leasehold interest under 
the terms of this Lease Agreement shall be levied upon by execution or seized by 
virtue of any writ of any court of law, or, if application be made for the 
appointment of a receiver for the business or property of Tenant, or, if a 
petition in bankruptcy shall be filed by or against Tenant, then and in any such 
case, at Landlord's option, with or without notice, Landlord may terminate this 
Lease and immediately retake possession of the Leased Premises without the same 
working any forfeiture of the obligations of Tenant hereunder. 

     D.   [Intentionally left blank] 

     E.   In addition to all rights and remedies granted to Landlord by the 
terms hereof, Landlord shall have available any and all rights and remedies 
available at law or in equity, or under the statutes of the State of Colorado. 
No remedy herein or otherwise conferred upon or reserved to Landlord shall be 
considered exclusive of any other remedy but shall be cumulative and shall be in 
addition to every other remedy given hereunder or now or hereafter existing at 
law or in equity or by statute.  Further, all powers and remedies given by this 
Lease to Landlord may be exercised, from time to time, and as often as occasion 
may arise or as may be deemed expedient.  No delay or omission of Landlord to 
exercise any right or power arising from any default shall impair any such right 
or power or shall be considered to be a waiver of any such default or 
acquiescence thereof.  The acceptance of rent by Landlord shall not be deemed to 
be a waiver of any breach of any of the covenants herein contained or of any of 
the rights of Landlord to any remedies herein given. 

     F.   If Tenant shall, for any reason, vacate the Leased Premises before the 
current expiration date, landlord shall have the right to accelerate rental 
payments and any and all future rent payments due during the course of the Lease 
Term shall become immediately payable in full to the Landlord. 

     G.   Upon default by Landlord, Tenant shall give Landlord written notice of 
said default, with particulars.  The landlord shall have thirty days to cure 
such default, unless the reasonable time to cure exceeds thirty days, in which 
case Landlord must have taken substantial steps toward curing the default within 
said thirty days.  In addition, Tenant shall be entitled to all the rights and 
remedies of a commercial tenant under Colorado Law. 

39.  Legal Proceedings-Responsibilities.  In the event of proceeding at law or 
in equity by either party hereto, the defaulting party shall pay all costs and 
expenses, including all reasonable attorney's fees incurred by the non- 
defaulting party in pursuing such remedy, if such non-defaulting party is 
awarded substantially the relief requested. 

40.  Administrative Charges.  In the event any check, bank draft or negotiable 
instrument given for any money payment hereunder shall be dishonored at any time 
and from time to time, for any reason whatsoever not attributable to Landlord, 
Landlord shall be entitled, in addition to any other remedy that may be 
available, (1) to make an administrative charge of $100.00 or three times the 
face value of the check, bank draft or negotiable instrument, whichever is 
smaller, and (2) at Landlord's sole option, to require Tenant to make all future 
rental payments in cash or cashiers check. 

41.  Hazardous Materials and Environmental Considerations. 

     A.   Tenant covenants and agrees that Tenant and its agents, employees, 
contractors and invitees shall comply with all Hazardous Materials Laws (as 
hereinafter defined).  Without limiting the foregoing, Tenant covenants and 
agrees that it will not use, generate, store or dispose of, nor permit the use, 
generation, storage or disposal of Hazardous Materials (as hereinafter defined) 
on, under or about the Leased Premises, nor will it transport or permit the 
transportation of Hazardous Materials to or from the Leased Premises, except in 
full compliance with any applicable Hazardous Materials Laws.  Any Hazardous 
Materials located on the Leased Premises shall be handled in an appropriately 
controlled environment which shall include the use of such equipment (at 
Tenant's expense) as is necessary to meet or exceed standards imposed by any 
Hazardous Materials Laws and in such a way as not to interfere with any other 
tenant's use of its premises. Upon breach of any covenant contained herein, 
Tenant shall, at Tenant's sole expense, cure such breach by taking all action 
prescribed by any applicable Hazardous Materials Laws or by any governmental 
authority with jurisdiction over such matters. 

     B.   Tenant shall inform Landlord at any time of (i) any Hazardous 
Materials it intends to use, generate, handle, store or dispose of, on or about 
or transport from, the Leased Premises and (ii) of Tenant's discovery of any 
event or condition which constitutes a violation of any applicable Hazardous 
Materials Laws.  Tenant shall provide to Landlord copies of all communications, 
to or from any governmental authority or any other party relating to Hazardous 
Materials affecting the Leased Premises. 

 
 
 
 
 
 
 
 
 
 
     C.   Tenant shall indemnify and hold Landlord harmless from any and all 
claims, judgments, damages, penalties, fines, costs, liabilities, expenses or 
losses (including, without limitation, diminution on value of the Leased 
Premises, damages for loss or restriction on use of all or part of the Leased 
Premises, sums paid in settlement of claims, investigation of site conditions, 
or any cleanup, removal or restoration work required by any federal, state or 
local governmental agency, attorney's fees, consultant fees, and expert fees) 
which arise as a result of or in connection with any breach of the foregoing 
covenants or any other violation of any Hazardous Materials laws by Tenant.  The 
indemnification contained herein shall also accrue to the benefit of the 
employees, agents, officers, directors and/or partners of Landlord. 

     D.   Upon termination of this Lease and/or vacation of the Leased Premises, 
Tenant shall properly remove all Hazardous Materials and shall then provide to 
Landlord a Phase I environmental audit report, prepared by a professional 
consultant satisfactory to Landlord and at Tenant's sole expense, certifying 
that the Leased Premises have not been subjected to environmental harm caused by 
Tenant's use and occupancy of the Leased Premises.  Landlord shall grant to 
Tenant and its agents or contractors such access to the Leased Premises as is 
necessary to accomplish such removal and prepare such report. 

     E.   "Hazardous Materials" shall mean (a) any chemical, material, substance 
or pollutant which poses a hazard to the Leased Premises or to persons on or 
about the Leased Premises or would cause a violation of or is regulated by any 
Hazardous Materials Laws, and (b) any chemical, material or substance defined as 
or included in the definitions of "hazardous substances", "hazardous wastes", 
"extremely hazardous waste", "restricted hazardous waste", "toxic substances", 
"regulated substance", or words of similar import under any applicable federal, 
state or local law or under the regulations adopted or publications promulgated 
pursuant thereto, including, but not limited to, the Comprehensive Environmental 
Response, Compensation and Liability Act of 1980, as amended, 42 U.S.C. Sec. 
9601, et seq: the Hazardous Materials Transportation Act, as amended, 49 U.S.C. 
Sec. 1801, et seq; the Resource Conservation and Recovery Act as amended, 42 
U.S.C. Sec 6901, et seq; the Solid Waste Disposal Act, 42 U.S.C. Sec. 6991, et 
seq; the Federal Water Pollution Control Act, as amended, 33 U.S.C. Sec. 1251, 
et seq; and Sections 25-15-101, et seq., 25-16-101, et seq., 25-7-101, et seq., 
and 25-8-101, et seq., of the Colorado Revised Statutes.  "Hazardous Materials 
Laws" shall mean any federal state or local laws, ordinances, rules, 
regulations, or policies (including, but not limited to, those laws specified 
above) relating to the environment, health and safety or the use, handling, 
transportation, production, disposal, discharge or storage of Hazardous 
Materials, or to industrial hygiene or the environmental conditions on, under or 
about the Leased Premises.  Said term shall be deemed to include all such laws 
as are now in effect or as hereafter amended and all other such laws as may 
hereafter be enacted or adopted during the term of this Lease. 

     F.   All obligations of Tenant hereunder shall survive and continue after 
the expiration of this Lease or its earlier termination for any reason. 

     G.   Tenant further covenants and agrees that it shall not install any 
storage tank (whether above or below the ground) on the Leased Premises without 
obtaining the prior written consent of the Landlord, which consent may be 
conditioned upon further requirements imposed by Landlord with respect to, among 
other things, compliance by Tenant with any applicable laws, rules, regulations 
or ordinances and safety measures or financial responsibility requirements. 

     H.   Should any local governmental entity having jurisdiction over the 
Leased Premises require any type of environmental audit or report prior to or 
during the occupancy of the Leased Premises by the Tenant, such cost of the 
audit or report shall be the sole responsibility of the Tenant. 

     I.   Notwithstanding anything to the contrary contained in this Paragraph 
41, Tenant shall not be responsible for any conditions which existed prior to 
its tenancy, nor shall it be responsible if conditions which are determined not 
to be caused by action or inaction of Tenant. 

42.  Entire Agreement.  It is expressly understood and agree by and between the 
parties hereto that this Lease sets forth all the promises, agreements, 
conditions, and understandings between Landlord and/or its agents and Tenant 
relative to the Leased Premises and that there are no promises, agreements, 
conditions, or understandings either oral or written, between them other than 
that are herein set forth. 

43.  [Intentionally left blank] 

44.  Estoppel Certificates.  Within no more than 5 days after receipt of written 
request, the Tenant shall furnish to the owner a certificate, duly acknowledged, 
certifying, to the extent true: 

     A. That this Lease is in full force and effect. 
     B. That the Tenant knows of no default hereunder on the part of the owner, 
        or if it has reason to believe that such a default exists, the nature 
        thereof in reasonable detail. 
     C. The amount of the rent being paid and the last date to which rent has 
        been paid. 
     D. That this Lease has not been modified, or if it has been modified, the 
        terms and dates of such modifications. 
     E. That the term of this Lease has commenced. 
     F. The commencement and expiration dates. 
     G. Whether all work to be performed by the owner has been completed. 
     H. Whether the renewal term option has been exercised if applicable. 
     I. Whether there exist any claims or deductions from, or defenses to, the 
        payment of rent. 
     J. Such other matters as may be reasonably requested by owner. 

If the Tenant fails to execute and deliver to the owner a completed certificate 
as required under this section, the Tenant hereby appoints the owner as its 

 
 
 
 
 
 
 
 
 
 
 
 
Attorney-In-Fact to execute and deliver such certificate for and on behalf of 
the Tenant. 

45.  Financial Statements.  As requested by the Landlord, Tenant shall provide 
copies of its most recent financial statements and shall also provide Landlord 
with up to three (3) prior years of financial statements, if so requested. 

46.  Brokers. Tenant represents and warrants that it has dealt only with N/A 
(the "Broker") in the negotiation of this Lease.  Landlord shall make payment of 
the commission according to the terms of a separate agreement with the Broker. 
Tenant hereby agrees to Indemnify and hold Landlord harmless of an from any and 
all loss, costs, damages or expenses (including, without limitation, all 
attorney's fees and disbursements) by reason of any claim of, or liability to, 
any other broker or person claiming through Tenant and arising out of this 
Lease.  Additionally, Tenant acknowledges and agrees that Landlord shall have no 
obligation for payment of any brokerage fee or similar compensation to any 
person with whom Tenant has dealt or may deal with in the future with respect to 
leasing of any additional or expansion space in the Building or any renewals or 
extensions of this Lease unless specifically provided for by separate written 
agreement with Landlord.  In the event any claim shall be made against Landlord 
by any other broker who shall claim to have negotiated this Lease on behalf of 
Tenant or to have introduced Tenant to the Building or to Landlord, Tenant 
hereby indemnifies Landlord, and Tenant shall be liable for the payment of all 
reasonable attorney's fees, costs, and expenses incurred by Landlord in 
defending against the same, and in the event such broker shall be successful in 
any such action, Tenant shall, upon demand, make payment to such broker. 

47.  Lease Exhibits Attached. This Lease includes the following Lease Exhibits 
which are incorporated herein and made a part of this Lease Agreement: 

     Exhibit "A" - Site Plan Depicting Area 
     Exhibit "B" - Interior Space Plan 
     Exhibit "C" - Landlord and Tenant's Construction Obligations 
     Exhibit "D" - Sign Code Obligations 

48.  Miscellaneous.  All marginal notations and paragraph headings are for 
purposes of reference and shall not affect the true meaning and intent of the 
terms hereof.  Throughout this Lease, wherever the words "Landlord" and "Tenant" 
are used they shall include and imply to the singular, plural, persons both male 
and female, companies, partnerships and corporations, and in reading said Lease, 
the necessary grammatical changes required to make the provisions hereof mean 
and apply as aforesaid shall be made in the same manner as though originally 
included in said Lease. 

IN WITNESS WHEREOF, the parties have executed this Lease as of the date hereof. 

LANDLORD:  GB VENTURES 

By:        /s/ W.W. REYNOLDS 

TENANT:   HESKA CORPORATION 

By:       /s/ R. L. HENDRICK 

          R. L. HENDRICK, EXECUTIVE VICE PRESIDENT & CHIEF FINANCIAL OFFICER 

                        ENVIRONMENTAL INDEMNITY AGREEMENT 

THIS INDEMNITY is given as of this 24th day of August, 1999, by Heska 
Corporation ("Indemnitor," whether one or more), to and for the benefit of GB 
Ventures ("Landlord"). 

     WHEREAS, GB Ventures is Landlord under a proposed Lease Agreement dated 
August 24, 1999, ("the Lease") in which Heska Corporation, a Delaware 
Corporation is the proposed tenant ("Tenant"), regarding the Leased Premises 
commonly known as 2601 Midpoint Drive, Suite D, E, & F, Fort Collins, Co 80525 
("Leased Premises"); and 

     WHEREAS, Landlord is unwilling to enter into the Lease with Tenant unless 
the Indemnitor agrees to the indemnities hereinafter provided. 

     NOW, THEREFORE, in consideration of the matters recited above and to induce 
Landlord to enter into the Lease with Tenant, Indemnitor undertakes and agrees 
as follows: 

     1.   Indemnitor shall indemnify, defend and hold Landlord harmless from and 
against any and all suits, actions, legal or administrative proceedings, 
demands, claims, judgements, damages, penalties, fines, costs, liabilities, 
expenses or losses which arise during or after the lease term as a result of or 
in connection with the presence, use, storage, disposal, transportation or 
discharge, by or on behalf of Tenant, of any Hazardous Materials (as defined in 
the Lease) on, in or under or affecting all or any portion of the Leased 
Premises or any surrounding areas, or the disposition or transportation of any 
Hazardous Materials therefrom, or any breach by Tenant of the provisions 
concerning Environmental Considerations as contained in paragraph 41 of the 
Lease, or the failure of the Tenant to comply with any applicable Hazardous 
Materials Laws (as defined in the Lease), or otherwise resulting from or arising 
out of any action or non-action of Tenant or Tenant's operations on the Leased 
Premises. 

     Without limiting the generality of the foregoing, it is expressly agreed by 
Indemnitor that such Indemnity shall also include the following: diminution in 
value of the Leased Premises, damages for loss or restriction on use of rental 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
or useable space or any amenity of the Leased Premises, damages arising from any 
adverse impact on marketing of space or delay in delivering possession to a 
subsequent tenant or purchaser, restoration of the Leased Premises to a 
condition not materially different from its original contour, appearance and 
condition; costs incurred in connection with any investigation of site 
conditions or any clean-up, remedial, removal or restoration work required by 
any federal, state or local governmental agency, political subdivision, court 
order or lender of the Landlord; costs of removal and lawful disposal off site 
of all Hazardous Materials; all sums paid in settlement of claims, attorneys' 
fees, consultant fees and expert fees. 

     The foregoing indemnities shall survive termination or expiration of the 
Lease and shall also accrue to the benefit of the employees, agents, officers, 
directors and/or partners of Landlord. 

     2.   Indemnitor agrees to pay to Landlord, from time to time, upon demand 
therefor, an amount equal to any and all expenses therefore incurred by Landlord 
for which Landlord is entitled to indemnification.  Any sums not so paid shall 
thereafter bear interest at a rate of two percent (2%) per month until paid in 
full. 

     3.   The rights and remedies of Landlord under this indemnity shall be in 
addition to any rights or remedies available to Landlord under the terms of the 
Lease.  The obligations of Indemnitor hereunder shall not be affected or 
impaired by: (i) the assertion by Landlord against Tenant of any rights or 
remedies reserved to Landlord pursuant to provisions of the Lease; (ii) the 
commencement of summary or any other proceedings against Tenant; (iii) failure 
of the Landlord to enforce any of its rights against Tenant pursuant to the 
Lease or otherwise; (iv) the granting by Landlord of any extensions of time to 
Tenant; (v) the assignment or transfer of the Lease by Tenant; (vi) with release 
or discharge of Tenant from its obligations under the Lease in any creditors', 
receivership, bankruptcy or other proceedings or the commencement or pendency of 
any such proceedings; or (vii) the impairment, limitation or modification of the 
liability of Tenant or the estate of Tenant in bankruptcy, or of any remedy for 
the enforcement of tenant's liability under the Lease, resulting from the 
operation of any present or future bankruptcy code or other statute, or from the 
decision of any court. 

     4.   Until all Tenants obligations under the Lease are fully performed, 
Indemnitor (i) waives any right of subrogation which it might have against 
Tenant by reason of any payments or acts of performance by Indemnitor pursuant 
to its obligations hereunder; (ii) waives any other right which Indemnitor may 
have against Tenant by reason of any one or more payments or acts in compliance 
with its obligations hereunder; and (iii) subordinates any liability or 
indebtedness of tenant held by Indemnitor to the obligations of Tenant to 
Landlord under the Lease. 

     5.   All notices for or allowed hereunder shall be deemed given and 
received with (a) personally delivered, or (b) at the time the same is deposited 
in the United States mail, postage prepaid, first class mail, or addressed to 
the applicable party at the address indicated below for such party, or as to 
each party, at such other address as shall be designated by such party in a 
written notice to the other party: 

     If to Indemnitor, to: 

     Heska Corporation 
     Attention: Facilities Manager 
     1613 Prospect Parkway 
     Fort Collins, CO 80525 

     If to Landlord, to: 

     GB Ventures 
     4875 Pearl East Circle #300 
     Boulder, CO 80301 

     6.   In the event of default in its obligations hereunder, Indemnitor 
agrees to reimburse Landlord for reasonable attorneys' fees and costs incurred 
by Landlord in the enforcement of such obligations. 

     7.   This Environmental Indemnity Agreement shall apply to the Lease and 
any extension or renewal thereof, and any holdover term following the term 
thereof, or any such extension or renewal. 

     8.   This Environmental Indemnity Agreement shall be governed by and 
construed in accordance with the laws of the State of Colorado. 

     9.   The covenants and agreements herein contained shall extend to and be 
binding upon the parties hereto and their respective successors and assigns. 

     IN WITNESS WHEREOF, the parties hereto have executed this Environmental 
Indemnity Agreement on the day and year first above written. 

          /s/ R. L. HENDRICK 
          "Indemnitor"- HESKA CORPORATION 

          /s/ W. W. REYNOLDS 
          "Landlord" - GB VENTURES 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                   EXHIBIT "A" 

                                   [SITE PLAN] 

     For almost 25 years, the W.W. Reynolds Companies has provided Colorado 
businesses with premium quality facilities In which to grow and prosper.  Plum 
Tree Plaza, located In Fort Collins' Prospect East Business Park with easy 
access to 1-25 and the Denver metropolitan area, is built around the FlexSpace 
Concept, providing maximum adaptability for space planning. 

     This four-building, 72,800 square-foot project reflects an unyielding 
dedication to quality with such benefits as: 

     * FlexSpace concept from 2,400 to 23,000 square feet, with customized 
       finishes at affordable rates 

     * Two minutes to 1-25; no more than five minutes from downtown and South 
       College shopping and most of Fort Collins' finest residential areas; 
       immediate access to Poudre River Trail 

     * Upscale appearance with lush landscaping, generous window area with 
       mountain views, and plenty of parking 

     * On-site property management providing immediate, high-quality, and 
       convenient management services 

     * Child care facility within the business park 

     * Proven location for many fine companies, Including Advanced Energy, 
       Chemagnetics, Hewlett-Packard, Otsuka Electronics, and Vipont 
       Pharmaceuticals. 

     The W.W. Reynolds Companies is committed to the long-term success of our 
clients.  We are more than a developer - we are a partner you can depend upon 
year after year.  Whether yours is a small company taking its first big step 
toward growth, or an established firm looking for a permanent home in which to 
continue growth and prosperity, The W.W. Reynolds Companies is the name to 
remember. 

                                   EXHIBIT "B" 

                              [INTERIOR SPACE PLAN] 

                                   EXHIBIT "C" 

                 LANDLORD AND TENANT'S CONSTRUCTION OBLIGATIONS 

Tenant shall take the Premises in "as is" condition with the following 
exceptions: 

Landlord shall be responsible for: 

     1   Repair and repaint all interior walls, including the new walls to be 
         installed. 
     2.  Repaint warehouse floors. 
     3.  Re-carpet where carpet exists, except for one room, highlighted in 
         Pink, on Exhibit "B". 
     4.  Add demising walls to separate Suite C & Suite D, these walls are in 
         red on Exhibit "B". 
     5.  Remove one wall (approximately 10') highlighted in green on Exhibit 
         "B". 
     6.  Remove and replace all rubber base. 
     7.  Stub existing copper above ceiling. 
     8.  Replace laminate in kitchen and bathrooms. 
     9.  Replace damaged and missing ceiling tiles. 
     10. Add carpet to the area highlighted in yellow, as shown on Exhibit "B". 

Tenant shall be responsible for the costs associated with: 

     1.  Installation of VCT in the room, highlighted in Pink, as shown on 
         Exhibit "B".  This is the room where the carpet is to be pulled. 
     2.  Tenant shall contract with Rincon to remove and reinstall lab cabinets 
         and countertops from 1825 Sharp Point Drive, Fort Collins, Colorado to 
         2601 Midpoint Drive, Suite D, E, & F, Fort Collins, Colorado.  Heska to 
         pay Rincon directly for labor and any expense involved with this 
         relocation of the cabinets and countertops. 
     3.  Tenant shall be responsible for the repair, upgrade, modification, 
         and/or replacement of any operating systems servicing the Leased 
         Premises and/or all or part of the Premises which is necessitated by 
         Tenant's change or increase use in of or non-disclosed use of all or 
         part of the Leased Premises.  Operating systems include, but are not 
         limited to, electrical systems, plumbing systems, heating, ventilating 
         and air conditioning systems; telecommunications systems, computer and 
         network systems; lighting systems, fire sprinkler systems, security 
         systems and building control systems, if any. 
     4.  Tenant shall be responsible for any change orders which may occur 
         during tenant finish.  Payment shall be made upon occupancy of the 
         Premises. 

In order for Landlord to have the space ready for occupancy by October 4, 1999, 
Landlord must have signed off plans, and an executed Lease Agreement by August 
20, 1999. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                   EXHIBIT "D" 

                             [SIGN CODE OBLIGATIONS] 

                                LEASE ADDENDUM #1 

     THIS LEASE ADDENDUM #1 is made and entered this 6th day of October, 1999. 

LANDLORD:           The Landlord is GB Ventures. 

TENANT:             The Tenant is Heska Corporation. 

LEASE AGREEMENT:    That certain Lease Agreement dated August 24,1999. 

PREMISES:           The Leased Premises presently consist of Suites D, E, F in 
                    Building 2601 Midpoint Drive of Plum Tree Plaza, Fort 
                    Collins, Colorado, comprised of approximately 7,433 square 
                    feet. 

                    The new Leased Premises shall consist of approximately 
                    11,628 square feet and are comprised of Suites B, C, D, E, & 
                    F in Building 2601 Midpoint Drive of Plum Tree Plaza, Fort 
                    Collins, Colorado. 
                    To further clarify, Tenant shall rent an additional 4195 
                    square feet (Suite B,C) adjacent to its present Premises at 
                    2601 Midpoint. Tenant shall be leasing a total of 11,628 
                    square feet at 2601 Midpoint Drive. 

                    Tenant shall begin paying for the additional square footage 
                    on October 4, 1999, and continue through the end of the 
                    Lease Term, i.e. October 1, 2004. 

TENANT IMPROVEMENTS:     Tenant leases the additional 4195 square feet located 
                    at 2601 Midpoint Drive, Suite B/C, Fort Collins, Colorado in 
                    "as is" condition.  Landlord shall remove the walls and 
                    carpeting as indicated on Exhibit A.  Landlord shall also 
                    replace the floor tile and counter-top laminate in the 
                    kitchen area (highlighted in orange). Tenant will be given a 
                    $16,177 allowance to be used towards Tenant Improvements for 
                    Suite B/C.  Tenant Finish shall be contracted by Rincon 
                    Development and completed prior to December 31, 1999.  Any 
                    change orders exceeding the allowance shall be payable by 
                    Tenant within 30 days of receiving a billing from Rincon 
                    Development.  All space plans must be approved by Landlord, 
                    prior to construction. 

CURRENT LEASE EXPIRATION:     October 1, 2004 

BASE RENTAL RATE:   The Monthly Base Rental Rate shall be as follows: 

          October 4, 1999 to November 1, 1999     $7,877.03 NNN 
          November 1, 1999 to October 1, 2004     $8,721.00 NNN with annual 
                                                       CPI's on 
                                                    October 1, 2000; 
                                                    October 1, 2001; 
                                                    October 1, 2002; and 
                                                    October 1, 2003 

ADDITIONAL SECURITY DEPOSIT: Tenant shall deposit an additional Three Thousand 
                    One Hundred Forty Six Dollars ($3,146.00).  This additional 
                    Security Deposit shall be added to the existing Five 
                    Thousand Five Hundred Seventy Five Dollars ($5,575.00) for a 
                    total of Eight Thousand Seven Hundred Twenty One Dollars 
                    ($8,721.00) to be held with Landlord. 

TERMS AND CONDITIONS:    All other terms and conditions of the Lease Agreement 
                    dated August 24, 1999 shall not be superseded by this Lease 
                    Addendum #1 shall remain the same. 

OFFER PERIOD:       This offer shall remain effect through October 6, 1999. 

LANDLORD                           TENANT 

GB VENTURES                        HESKA CORPORATION 

/S/ W. W. REYNOLDS                 /S/ R. L. HENDRICK 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                             SUBSIDIARIES OF COMPANY 

CMG-Heska Allergy Products S.A., a corporation incorporated under the laws of 
    Switzerland 
Diamond Animal Health, Inc., an Iowa corporation 
Heska AG, a corporation incorporated under the laws of Switzerland 
Heska Holding AG, a corporation incorporated under the laws of Switzerland 
Sensor Devices, Inc., a Wisconsin corporation 

 
 
                                                                    EXHIBIT 23.1 

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS 

     As independent public accountants, we hereby consent to the incorporation 
of our report included in this Annual Report on Form 10-K, into Heska 
Corporation's previously filed Registration Statement File No. 333-30951, 
Registration Statement File No. 333-34111, Registration Statement File No. 333- 
47129, Registration Statement File No. 333-72155, Registration Statement File 
No. 333-39448, Registration Statement File No. 333-55112, Registration Statement 
File No. 333-55602, Registration Statement File No. 333-82096 and Registration 
Statement File No. 333-76374. 

                                   /s/  ARTHUR ANDERSEN LLP 

Denver, Colorado 
April 1, 2002 

 
 
 
 
 
 
 
 
 
 
 
 
EXHIBIT 99.1 

April 1, 2002 

Securities and Exchange Commission 
Washington, D.C.  20549 

Ladies and Gentlemen: 

   Arthur Andersen LLP made the following representation to Heska Corporation 
and subsidiaries pursuant to Temporary Note 3T to Section 210.2-02 of Regulation 
S-X on April 1, 2002: 

   "We have audited the consolidated financial statements of Heska Corporation 
and Subsidiaries as of December 31, 2001 and for the year then ended and have 
issued our report dated February 1, 2002, except with respect to the matters 
discussed in Note 15, as to which the date is March 13, 2002.  We represent that 
this audit was subject to our quality control system for the U.S. accounting and 
auditing practice to provide reasonable assurance that the engagement was 
conducted in compliance with professional standards, that there was appropriate 
continuity of Arthur Andersen personnel working on the audit, availability of 
national office consultation, and availability of personnel at foreign 
affiliates of Arthur Andersen to conduct the relevant portions of the audit." 

Very truly yours, 

Ronald L. Hendrick 
Executive Vice President & 
   Chief Financial Officer