EXHIBIT 10.21










[LETTERHEAD]
China Wireless Communications, Inc.




May 18, 2006


Mr. Chun Qing (Frank) Li
President
Tianjin Create IT Company Ltd.
1006 Time Building B
ANSHANXI Road, Tianjin

Subject:  Cooperation Agreement (CWLC and Create Co.)

Dear Mr. Chun Qing (Frank) Li:

We would like to make the following  proposal to you regarding  acquiring 51% of
Create Co. It is our objective to have our two  companies  become a unified team
and to assist Create Co. to become a premier systems  integrator and information
technology company in China.

China  Wireless  will  acquire  and own 51% of Create  Co.  for total  assets of
$126,766.72  (i.e.1,014,133  RMB).  China Wireless has paid Create Co.  founders
$13,460.00USD (i.e. 107,680RMB),  in stock, and $8,000.00USD in cash, as of this
date for a total payment of  $21,460.00USD  (i.e.  171,680 RMB).  China Wireless
agrees to pay the founders of Create Co. the balance  ($105,306.72USD)  no later
than August 31, 2006. The effective date of this agreement will be May 18, 2006.

As China Wireless must report this  transaction to the United States  Securities
and Exchange  Commission,  you agree to provide any  documentation  necessary to
reflect and confirm this transaction.

Sincere Regards,



----------------------------------          ------------------------------------
Pedro E. Racelis III (Pete)                 Michael Bowden
President & CEO                             COO

The above terms are agreeable and approved by Tianjin Create IT Company Ltd.



----------------------------------          ------------------------------------
Mr.Chun Qing (Frank) Li                     Date


Cc:      Wendy Shi
         Fay Matsukage


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